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

    [[Page 817]]

                           DEPARTMENT OF THE TREASURY

                              DEPARTMENTAL OFFICES

                              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
    $4,813,000, to remain available until expended for information
    technology modernization requirements; 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, [$134,034,000] $154,582,000.
    (Treasury Department Appropriations Act, 2000.)

                   Program and Financing (in millions of dollars)

    ----------------------------------------------------------------------------
    Identification code 20-0101-0-1-803      1999 actual   2000 est.   2001 est.
    ----------------------------------------------------------------------------

        Obligations by program activity:
          Direct program:

    00.01   Executive direction.............          22          23
    00.02   Domestic finance policies and
              programs......................          11          11
    00.03   Tax and economic policies and
              programs......................          24          26
    00.04   Enforcement policies and
              programs......................          15          18
    00.05   International affairs policies
              and programs..................          53          47
    00.06   Treasury-wide management
              policies and programs.........          22          22
    00.07   Economic policies and programs..                                  53
    00.08   Financial policies and programs.                                  40
    00.11   Law enforcement policies and
              programs......................                                  30
    00.12   Treasury-wide management
              policies and programs.........                                  32
                                               ---------   ---------  ----------
    01.00   Subtotal, Direct programs.......         147         147         155
          Reimbursable program:

    09.01   Executive direction.............           2           2
    09.02   Fiscal and financial policies
              and programs..................           2           2
    09.03   Enforcement policies and
              programs......................           2           2
    09.04   International affairs policies
              and programs..................           7           6
    09.05   Treasury-wide management
              policies and programs.........           3           3
    09.06   Economic policies and programs..                                   8
    09.07   Law enforcement policies and
              programs......................                                   2
    09.08   Treasury-wide management
              policies and programs.........                                   3
    09.10   Financial policies and programs.                                   2
                                               ---------   ---------  ----------
    09.99   Subtotal, reimbursable program..          16          15          15
                                               ---------   ---------  ----------
    10.00   Total new obligations...........         163         162         170
    ----------------------------------------------------------------------------

        Budgetary resources available for obligation:
    21.40 Unobligated balance available,
            start of year...................          14          22           9
    22.00 New budget authority (gross)......         169         149         170
    22.10 Resources available from
            recoveries of prior year
            obligations.....................           3
                                               ---------   ---------  ----------
    23.90   Total budgetary resources
              available for obligation......         186         171         179
    23.95 Total new obligations.............        -163        -162        -170
    24.40 Unobligated balance available, end
            of year.........................          22           9           9
    ----------------------------------------------------------------------------

        New budget authority (gross), detail:
          Discretionary:

    40.00   Appropriation...................         126         134         155
    40.75   Reduction pursuant to P.L. 106-
              51............................          -1
    42.00   Transferred from other accounts.          28
                                               ---------   ---------  ----------
    43.00     Appropriation (total
                discretionary)..............         153         134         155
    68.00 Spending authority from offsetting
            collections: Offsetting
            collections (cash)..............          16          15          15
                                               ---------   ---------  ----------
    70.00   Total new budget authority
              (gross).......................         169         149         170
    ----------------------------------------------------------------------------

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

    72.40   Obligated balance, start of year          45          52          74
    72.95   From Federal sources:
              Receivables and unpaid,
              unfilled orders...............           7           7           7
                                               ---------   ---------  ----------
    72.99     Total unpaid obligations,
                start of year...............          52          59          81
    73.10 Total new obligations.............         163         162         170
    73.20 Total outlays (gross).............        -153        -140        -168
    73.45 Adjustments in unexpired accounts.          -3
          Unpaid obligations, end of year:

    74.40   Obligated balance, end of year..          52          74          76
    74.95   From Federal sources:
              Receivables and unpaid,
              unfilled orders...............           7           7           7
                                               ---------   ---------  ----------
    74.99     Total unpaid obligations, end
                of year.....................          59          81          83
    ----------------------------------------------------------------------------

        Outlays (gross), detail:
    86.90 Outlays from new discretionary
            authority.......................         131         140         159
    86.93 Outlays from discretionary
            balances........................          22                       9
                                               ---------   ---------  ----------
    87.00   Total outlays (gross)...........         153         140         168
    ----------------------------------------------------------------------------

        Offsets:
          Against gross budget authority and outlays:

    88.00   Offsetting collections (cash)
              from: Federal sources.........         -16         -15         -15
    ----------------------------------------------------------------------------

        Net budget authority and outlays:
    89.00 Budget authority..................         153         134         155
    90.00 Outlays...........................         138         125         153
    ----------------------------------------------------------------------------

        Memorandum (non-add) entries:
    92.01 Total investments, start of year:
            U.S. securities: Par value......                       2
    92.02 Total investments, end of year:
            U.S. securities: Par value......           2
    ---------------------------------------------------------------------------

        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 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 implementation 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.

        Economic Policies and Programs.--The function of the Economic
    Policies and Programs Activity is to advise the Secretary and Deputy
    Secretary in economic areas such as: (1) monitors macro- and micro-
    economic developments and assists in determining appropriate economic
    policies; collects and analyzes data pertaining to international
    portfolio investment and foreign exchange positions; develops an overall
    appraisal of the current state of, and outlook for the economy; provides

    [[Page 818]]

    written and oral briefing materials for the Secretary, other officials,
    and outsiders; participates in interagency groups working on economic
    matters to develop and maintain a coordinated and consistent government-
    wide economic program; and (2) 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 participants with
    the Department of State in the collection and analysis of economic
    information on foreign countries. In the areas 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. This activity includes the Office of the
    Assistant Secretary (Economic Policy), the immediate offices of the
    Under Secretary (International Affairs), the Assistant Secretary
    (International Affairs) and the Office of International Affairs.

        Financial Policies and Programs.--The function of the Financial
    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 financial 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: (1) 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; and (2) the
    development and implementation of tax policies and programs; provides
    official estimates of all Government receipts for the President's
    Budget, fiscal policy decisions, and cash management decisions;
    establishes policy criteria reflected in regulations and rulings and
    guides preparation of them with the Internal Revenue Service to
    implement the Internal Revenue Code; negotiates tax treaties for the
    United States; and provides economic and legal policy analysis for
    domestic and international tax policy decisions. 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 and the Assistant Secretary for Tax 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 to
    combat money laundering and other financial crime, interdict illegal
    drugs, 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 Enforcement 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 and the Assistant Secretary
    (Enforcement), including the Office of Foreign Assets Control.

        Treasury-wide Management Policies and Programs.--The Treasury-wide
    Management Policies and Programs Activity 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. This activity is
    responsible for implementing the functions of the Chief Financial
    Officer (CFO), the Government Performance Results Act (GPRA), and the
    Information Technology Management Reform Act which includes efficient
    and effective use of the Treasury's resources. This activity includes
    the Office of the Assistant Secretary (Management) and Chief Financial
    Officer and the Treasurer of the United States.

    Performance Measures:
                                                           2001 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.................................                100%
     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
     Percentage of Treasury employees serviced by new,
      modularly developed human resources system (HR
      connect)........................................                 12%

                   Object Classification (in millions of dollars)

    ----------------------------------------------------------------------------
    Identification code 20-0101-0-1-803      1999 actual   2000 est.   2001 est.
    ----------------------------------------------------------------------------

          Direct obligations:

            Personnel compensation:
    11.1      Full-time permanent...........          68          77          79
    11.3      Other than full-time permanent           4           3           4
    11.5      Other personnel compensation..           3           2           3
    11.8      Special personal services
                payments....................           2           1           1
                                               ---------   ---------  ----------
    11.9        Total personnel compensation          77          83          87
    12.1    Civilian personnel benefits.....          16          17          18
    21.0    Travel and transportation of
              persons.......................           5           6           3
    23.1    Rental payments to GSA..........           1           1           2
    23.2    Rental payments to others.......           2           1
    23.3    Communications, utilities, and
              miscellaneous charges.........           8           8           9
    24.0    Printing and reproduction.......           1           2           2
    25.1    Advisory and assistance services           4                       1
    25.2    Other services..................          28          23          25
    26.0    Supplies and materials..........           2           2           2
    31.0    Equipment.......................           3           3           3
                                               ---------   ---------  ----------
    99.0      Subtotal, direct obligations..         147         146         152
    99.0  Reimbursable obligations..........          15          14          14

    [[Page 819]]

    99.5  Below reporting threshold.........           1           2           4
                                               ---------   ---------  ----------
    99.9    Total new obligations...........         163         162         170
    ---------------------------------------------------------------------------

                                  Personnel Summary

    ----------------------------------------------------------------------------
    Identification code 20-0101-0-1-803      1999 actual   2000 est.   2001 est.
    ----------------------------------------------------------------------------
        Direct:
    1001  Total compensable workyears: Full-
            time equivalent employment......         969       1,069       1,106
        Reimbursable:
    2001  Total compensable workyears: Full-
            time equivalent employment......         106         114         114
    ---------------------------------------------------------------------------

            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, to remain available until September 30,
    [2001] 2002: 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
    interagency finance committee established by section 7 of Executive
    Order No. 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 heading 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
    heading will be in addition to amounts otherwise provided to such
    agency: Provided further, That any funds transferred to an agency under
    this heading shall be subject to the same terms and conditions as the
    account to which transferred. (Foreign Operations, Export Financing, and
    Related Programs Appropriations Act, 2000, as enacted by section
    1000(a)(2) of the Consolidated Appropriations Act, 2000 (P.L. 106-113).)

                   Program and Financing (in millions of dollars)

    ----------------------------------------------------------------------------
    Identification code 20-0118-0-1-451      1999 actual   2000 est.   2001 est.
    ----------------------------------------------------------------------------

        Obligations by program activity:
    10.00 Total new obligations (object
            class 41.0).....................           1          19          10
    ----------------------------------------------------------------------------

        Budgetary resources available for obligation:
    21.40 Unobligated balance available,
            start of year...................                       9
    22.00 New budget authority (gross)......           9          10          10
                                               ---------   ---------  ----------
    23.90   Total budgetary resources
              available for obligation......           9          19          10
    23.95 Total new obligations.............          -1         -19         -10
    24.40 Unobligated balance available, end
            of year.........................           9
    ----------------------------------------------------------------------------

        New budget authority (gross), detail:
          Discretionary:

    40.00   Appropriation...................          10          10          10
    41.00   Transferred to other accounts...          -1
                                               ---------   ---------  ----------
    43.00     Appropriation (total
                discretionary)..............           9          10          10
    ----------------------------------------------------------------------------

        Change in unpaid obligations:
    72.40 Unpaid obligations, start of year:
            Obligated balance, start of year                                   5
    73.10 Total new obligations.............           1          19          10
    73.20 Total outlays (gross).............          -1         -14         -10
    74.40 Unpaid obligations, end of year:
            Obligated balance, end of year..                       5           5
    ----------------------------------------------------------------------------

        Outlays (gross), detail:
    86.90 Outlays from new discretionary
            authority.......................           1           5           5
    86.93 Outlays from discretionary
            balances........................                       9           5
                                               ---------   ---------  ----------
    87.00   Total outlays (gross)...........           1          14          10
    ----------------------------------------------------------------------------

        Net budget authority and outlays:
    89.00 Budget authority..................           9          10          10
    90.00 Outlays...........................           1          14          10
    ---------------------------------------------------------------------------

        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 associated with NAFTA. 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.

            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,
    [$43,961,000] $99,279,000, to remain available until expended, of which
    $55,000,000 shall be for the development of the Integrated Treasury
    Network for wireless communications, $7,000,000 shall be for the
    development of six Public Key Infrastructure pilot programs in Federal
    agencies, and $4,000,000 shall be for critical infrastructure protection
    research and development projects in the banking and finance sectors:
    Provided, 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 with the exception of
    amounts for Treasury-wide Human Resources Information System components
    and the Integrated Treasury Network for law enforcement communications,
    none of the funds appropriated shall be used to support or supplement
    the Internal Revenue Service appropriations for Information Systems.
    (Treasury Department Appropriations Act, 2000.)

                   Program and Financing (in millions of dollars)

    ----------------------------------------------------------------------------
    Identification code 20-0115-0-1-803      1999 actual   2000 est.   2001 est.
    ----------------------------------------------------------------------------

        Obligations by program activity:
    00.01 Automation enhancement............          74          43          99
                                               ---------   ---------  ----------
    10.00   Total new obligations...........          74          43          99
    ----------------------------------------------------------------------------

        Budgetary resources available for obligation:
    21.40 Unobligated balance available,
            start of year...................           2           9           9
    22.00 New budget authority (gross)......          78          43          99
    22.10 Resources available from
            recoveries of prior year
            obligations.....................           4
                                               ---------   ---------  ----------
    23.90   Total budgetary resources
              available for obligation......          84          52         108
    23.95 Total new obligations.............         -74         -43         -99
    24.40 Unobligated balance available, end
            of year.........................           9           9           9
    ----------------------------------------------------------------------------

        New budget authority (gross), detail:
          Discretionary:

    40.00   Appropriation...................          29          44          99
    40.76   Reduction pursuant to P.L. 106-
              113...........................                      -1
    41.00   Transferred to other accounts...         -13
    42.00   Transferred from other accounts.          62
                                               ---------   ---------  ----------
    43.00     Appropriation (total
                discretionary)..............          78          43          99
    ----------------------------------------------------------------------------

        Change in unpaid obligations:
    72.40 Unpaid obligations, start of year:
            Obligated balance, start of year           3          51          35
    73.10 Total new obligations.............          74          43          99
    73.20 Total outlays (gross).............         -21         -60         -53
    73.45 Adjustments in unexpired accounts.          -4
    74.40 Unpaid obligations, end of year:
            Obligated balance, end of year..          51          35          81
    ----------------------------------------------------------------------------

        Outlays (gross), detail:
    86.90 Outlays from new discretionary
            authority.......................          18           8          18
    86.93 Outlays from discretionary
            balances........................           3          52          35
                                               ---------   ---------  ----------

    [[Page 820]]

    87.00   Total outlays (gross)...........          21          60          53
    ----------------------------------------------------------------------------

        Net budget authority and outlays:
    89.00 Budget authority..................          78          43          99
    90.00 Outlays...........................          21          60          53
    ---------------------------------------------------------------------------

        The 1997 Treasury Postal Appropriations Act established this account
    which is authorized to be used by or on behalf of 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      1999 actual   2000 est.   2001 est.
    ----------------------------------------------------------------------------
    25.1  Advisory and assistance services..           8
    25.2  Other services....................          60          21          57
    31.0  Equipment.........................           6          19          42
    41.0  Grants, subsidies, and
            contributions...................                       3
                                               ---------   ---------  ----------
    99.9    Total new obligations...........          74          43          99
    ---------------------------------------------------------------------------

            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      1999 actual   2000 est.   2001 est.
    ----------------------------------------------------------------------------

        New budget authority (gross), detail:
          Discretionary:

    40.00   Appropriation...................                                 -55
    42.00   Transferred from other accounts.                                  55
                                               ---------   ---------  ----------
    43.00     Appropriation (total
                discretionary)..............
    ----------------------------------------------------------------------------

        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 analog spectrum lease fee.
    Funds are included in the request to coordinate with the Department of
    Justice in the development of the Integrated Treasury Network for
    wireless communications. 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,
    [$30,716,000] $33,608,000. (Treasury Department Appropriations Act,
    2000.)

                   Program and Financing (in millions of dollars)

    ----------------------------------------------------------------------------
    Identification code 20-0106-0-1-803      1999 actual   2000 est.   2001 est.
    ----------------------------------------------------------------------------

        Obligations by program activity:
    00.01 Direct program: Inspector General.          30          31          34
    09.01 Reimbursable program..............                                   1
                                               ---------   ---------  ----------
    10.00   Total new obligations...........          30          31          35
    ----------------------------------------------------------------------------

        Budgetary resources available for obligation:
    22.00 New budget authority (gross)......          30          31          35
    23.95 Total new obligations.............         -30         -31         -35
    ----------------------------------------------------------------------------

        New budget authority (gross), detail:
          Discretionary:

    40.00   Appropriation...................          31          31          34
    41.00   Transferred to other accounts...          -1
                                               ---------   ---------  ----------
    43.00     Appropriation (total
                discretionary)..............          30          31          34
    68.00 Spending authority from offsetting
            collections: Offsetting
            collections (cash)..............                                   1
                                               ---------   ---------  ----------
    70.00   Total new budget authority
              (gross).......................          30          31          35
    ----------------------------------------------------------------------------

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

    72.40   Obligated balance, start of year           6           6           6
    72.95   From Federal sources:
              Receivables and unpaid,
              unfilled orders...............           1           1           1
                                               ---------   ---------  ----------
    72.99     Total unpaid obligations,
                start of year...............           7           7           7
    73.10 Total new obligations.............          30          31          35
    73.20 Total outlays (gross).............         -30         -31         -35
          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           1           1
                                               ---------   ---------  ----------
    74.99     Total unpaid obligations, end
                of year.....................           7           7           7
    ----------------------------------------------------------------------------

        Outlays (gross), detail:
    86.90 Outlays from new discretionary
            authority.......................          26          26          30
    86.93 Outlays from discretionary
            balances........................           4           4           5
                                               ---------   ---------  ----------
    87.00   Total outlays (gross)...........          30          31          35
    ----------------------------------------------------------------------------

        Offsets:
          Against gross budget authority and outlays:

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

        Net budget authority and outlays:
    89.00 Budget authority..................          30          31          34
    90.00 Outlays...........................          30          31          34
    ---------------------------------------------------------------------------

        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.

    [[Page 821]]

        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

                                         1999 actual  2000 est.   2001 est.
    Audit:
      Potential dollar savings
        identified (in millions)........         $83         $46         $50
      Percentage of audit
        recommendations implemented
        within 12 months of acceptance
        by departmental and bureau
        managers........................         79%         72%         72%
    Investigations:
      Percentage of customers expressing
        satisfaction with products and
        services........................        100%         80%         85%
      Percentage of Investigations
        completed within 12 months......         62%         75%         75%
      Investigative monetary benefits
        (in millions)...................       $.708       $0.35        $0.5

                   Object Classification (in millions of dollars)

    ----------------------------------------------------------------------------
    Identification code 20-0106-0-1-803      1999 actual   2000 est.   2001 est.
    ----------------------------------------------------------------------------

          Direct obligations:

            Personnel compensation:
    11.1      Full-time permanent...........          17          19          19
    11.5      Other personnel compensation..           1           1           2
                                               ---------   ---------  ----------
    11.9        Total personnel compensation          18          20          21
    12.1    Civilian personnel benefits.....           5           5           5
    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           1           1
    25.3    Purchases of goods and services
              from Government accounts......           1           1           1
    31.0    Equipment.......................           1                       1
                                               ---------   ---------  ----------
    99.0      Subtotal, direct obligations..          30          31          34
    99.0  Reimbursable obligations..........                                   1
                                               ---------   ---------  ----------
    99.9    Total new obligations...........          30          31          35
    ---------------------------------------------------------------------------

                                  Personnel Summary

    ----------------------------------------------------------------------------
    Identification code 20-0106-0-1-803      1999 actual   2000 est.   2001 est.
    ----------------------------------------------------------------------------
    1001  Total compensable workyears: Full-
            time equivalent employment......         264         282         288
    ---------------------------------------------------------------------------

                    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)); 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; and 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] $118,427,000. (Treasury Department
    Appropriations Act, 2000.)

                   Program and Financing (in millions of dollars)

    ----------------------------------------------------------------------------
    Identification code 20-0119-0-1-803      1999 actual   2000 est.   2001 est.
    ----------------------------------------------------------------------------

        Obligations by program activity:
    00.01 Direct program....................                     112         118
    09.01 Reimbursable program..............                       2           2
                                               ---------   ---------  ----------
    10.00   Total new obligations...........                     114         120
    ----------------------------------------------------------------------------

        Budgetary resources available for obligation:
    22.00 New budget authority (gross)......                     114         120
    23.95 Total new obligations.............                    -114        -120
    ----------------------------------------------------------------------------

        New budget authority (gross), detail:
          Discretionary:

    40.00   Appropriation...................                     112         118
    68.00 Spending authority from offsetting
            collections: Offsetting
            collections (cash)..............                       2           2
                                               ---------   ---------  ----------
    70.00   Total new budget authority
              (gross).......................                     114         120
    ----------------------------------------------------------------------------

        Change in unpaid obligations:
    72.40 Unpaid obligations, start of year:
            Obligated balance, start of year                                  11
    73.10 Total new obligations.............                     114         120
    73.20 Total outlays (gross).............                    -103        -119
    74.40 Unpaid obligations, end of year:
            Obligated balance, end of year..                      11          14
    ----------------------------------------------------------------------------

        Outlays (gross), detail:
    86.90 Outlays from new discretionary
            authority.......................                     103         108
    86.93 Outlays from discretionary
            balances........................                                  11
                                               ---------   ---------  ----------
    87.00   Total outlays (gross)...........                     103         119
    ----------------------------------------------------------------------------

        Offsets:
          Against gross budget authority and outlays:

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

        Net budget authority and outlays:
    89.00 Budget authority..................                     112         118
    90.00 Outlays...........................                     101         117
    ---------------------------------------------------------------------------

        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
    established by the IRS Restructuring and Reform Act of 1998 (P.L. 105-
    206). Funding was first appropriated for this account in the FY 2000
    Treasury Appropriations Act (P.L. 106-58).

                              PERFORMANCE MEASURES

                                         1999 actual  2000 est.   2001 est.
    Audit:
      Potential monetary benefits
        expected from IRS' corrective
        actions to audit recommendations
        (in millions)...................        $192        $102        $120
      Percentage of recommendations
        agreed to by IRS management.....         95%         90%         90%
    Investigations:
      Percentage of criminal
        investigative reports referred
        for prosecution within one year
        of initiation...................         80%         80%         80%

    [[Page 822]]

      Percentage of misconduct (non-
        criminal) investigative reports
        referred to the IRS within four
        months of initiation............         51%         60%         65%

                   Object Classification (in millions of dollars)

    ----------------------------------------------------------------------------
    Identification code 20-0119-0-1-803      1999 actual   2000 est.   2001 est.
    ----------------------------------------------------------------------------

          Direct obligations:

            Personnel compensation:
    11.1      Full-time permanent...........                      64          67
    11.5      Other personnel compensation..                       7           7
                                               ---------   ---------  ----------
    11.9        Total personnel compensation                      71          74
    12.1    Civilian personnel benefits.....                      17          19
    21.0    Travel and transportation of
              persons.......................                       5           5
    23.1    Rental payments to GSA..........                       8           9
    23.3    Communications, utilities, and
              miscellaneous charges.........                       1           1
    25.2    Other services..................                       2           2
    25.7    Operation and maintenance of
              equipment.....................                       2           2
    26.0    Supplies and materials..........                       1           1
    31.0    Equipment.......................                       5           5
                                               ---------   ---------  ----------
    99.0      Subtotal, direct obligations..                     112         118
    99.0  Reimbursable obligations..........                       2           2
                                               ---------   ---------  ----------
    99.9    Total new obligations...........                     114         120
    ---------------------------------------------------------------------------

                                  Personnel Summary

    ----------------------------------------------------------------------------
    Identification code 20-0119-0-1-803      1999 actual   2000 est.   2001 est.
    ----------------------------------------------------------------------------
        Direct:
    1001  Total compensable workyears: Full-
            time equivalent employment......                   1,000       1,006
        Reimbursable:
    2001  Total compensable workyears: Full-
            time equivalent employment......                      20          20
    ---------------------------------------------------------------------------

               Treasury Building and Annex Repair and Restoration

        For the repair, alteration, and improvement of the Treasury Building
    and Annex, [$23,000,000] $31,000,000, to remain available until
    expended. (Treasury Department Appropriations Act, 2000.)

                   Program and Financing (in millions of dollars)

    ----------------------------------------------------------------------------
    Identification code 20-0108-0-1-803      1999 actual   2000 est.   2001 est.
    ----------------------------------------------------------------------------

        Obligations by program activity:
    00.01 Repair and improvement of Main
            Treasury........................          27          52          31
                                               ---------   ---------  ----------
    10.00   Total new obligations...........          27          52          31
    ----------------------------------------------------------------------------

        Budgetary resources available for obligation:
    21.40 Unobligated balance available,
            start of year...................          28          29
    22.00 New budget authority (gross)......          27          23          31
    22.10 Resources available from
            recoveries of prior year
            obligations.....................           1
                                               ---------   ---------  ----------
    23.90   Total budgetary resources
              available for obligation......          56          52          31
    23.95 Total new obligations.............         -27         -52         -31
    24.40 Unobligated balance available, end
            of year.........................          29
    ----------------------------------------------------------------------------

        New budget authority (gross), detail:
          Discretionary:

    40.00   Appropriation...................          27          23          31
    ----------------------------------------------------------------------------

        Change in unpaid obligations:
    72.40 Unpaid obligations, start of year:
            Obligated balance, start of year           6          24          54
    73.10 Total new obligations.............          27          52          31
    73.20 Total outlays (gross).............          -8         -22         -29
    73.45 Adjustments in unexpired accounts.          -1
    74.40 Unpaid obligations, end of year:
            Obligated balance, end of year..          24          54          56
    ----------------------------------------------------------------------------

        Outlays (gross), detail:
    86.90 Outlays from new discretionary
            authority.......................           5          17          22
    86.93 Outlays from discretionary
            balances........................           3           5           7
                                               ---------   ---------  ----------
    87.00   Total outlays (gross)...........           8          22          29
    ----------------------------------------------------------------------------

        Net budget authority and outlays:
    89.00 Budget authority..................          27          23          31
    90.00 Outlays...........................           8          22          29
    ---------------------------------------------------------------------------

        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      1999 actual   2000 est.   2001 est.
    ----------------------------------------------------------------------------
    11.1  Personnel compensation: Full-time
            permanent.......................           1           1           1
    23.1  Rental payments to GSA............           2           3           2
    23.3  Communications, utilities, and
            miscellaneous charges...........                       6           3
    25.2  Other services....................          23          41          24
    31.0  Equipment.........................           1           1           1
                                               ---------   ---------  ----------
    99.9    Total new obligations...........          27          52          31
    ---------------------------------------------------------------------------

                                  Personnel Summary

    ----------------------------------------------------------------------------
    Identification code 20-0108-0-1-803      1999 actual   2000 est.   2001 est.
    ----------------------------------------------------------------------------
    1001  Total compensable workyears: Full-
            time equivalent employment......          10          10          10
    ---------------------------------------------------------------------------

                            Money Laundering Strategy

                          (including transfer of funds)

        For carrying out the Department's money laundering strategy,
    including grants to State and local law enforcement, $15,000,000, to
    remain available until expended: Provided, That of these amounts such
    sums as may be necessary may be transferred to accounts 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. (P.L. 105-310).

                   Program and Financing (in millions of dollars)

    ----------------------------------------------------------------------------
    Identification code 20-0120-0-1-751      1999 actual   2000 est.   2001 est.
    ----------------------------------------------------------------------------

        Obligations by program activity:
    00.01 Money laundering strategy.........                                  15
                                               ---------   ---------  ----------
    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:
          Discretionary:

    40.00   Appropriation...................                                  15
    ----------------------------------------------------------------------------

        Change in unpaid obligations:
    73.10 Total new obligations.............                                  15
    73.20 Total outlays (gross).............                                 -13
    74.40 Unpaid obligations, end of year:
            Obligated balance, end of year..                                   2
    ----------------------------------------------------------------------------

        Outlays (gross), detail:
    86.90 Outlays from new discretionary
            authority.......................                                  13
    ----------------------------------------------------------------------------

        Net budget authority and outlays:
    89.00 Budget authority..................                                  15
    90.00 Outlays...........................                                  13
    ---------------------------------------------------------------------------

        The Money Laundering and Financial Crimes Strategy Act was enacted
    in 1998 and calls for the development of a five-year anti-money
    laundering strategy. Funds are requested to support Treasury's role in
    the National Money Laundering Strategy, for which the first of five
    annual reports to the Congress was submitted to the Congress in
    September 1999. The Strategy reflects an increased national commitment
    to

    [[Page 823]]

    a coordinated and effective fight against money laundering. The
    Strategy's implementation will depend, in part, on additional resources,
    which is the basis of this new request.

        The overall strategy was released in September 1999 and sets forth a
    series of action items designed to advance four fundamental goals in the
    fight against money laundering: strengthening domestic enforcement;
    enhancing the measures taken by banks and other financial institutions;
    building stronger partnerships with state and local governments; and
    bolstering international cooperation. The Strategy calls on the
    Departments of the Treasury and Justice and, as appropriate, other
    relevant agencies, to undertake key actions to implement the National
    Money Laundering Strategy recommendations.

                   Object Classification (in millions of dollars)

    ----------------------------------------------------------------------------
    Identification code 20-0120-0-1-751      1999 actual   2000 est.   2001 est.
    ----------------------------------------------------------------------------

          Personnel compensation:

    11.1    Full-time permanent.............                                   3
    11.5    Other personnel compensation....                                   2
                                               ---------   ---------  ----------
    11.9      Total personnel compensation..                                   5
    12.1  Civilian personnel benefits.......                                   1
    21.0  Travel and transportation of
            persons.........................                                   1
    23.1  Rental payments to GSA............                                   1
    25.2  Other services....................                                   2
    31.0  Equipment.........................                                   1
    41.0  Grants, subsidies, and
            contributions...................                                   4
                                               ---------   ---------  ----------
    99.9    Total new obligations...........                                  15
    ---------------------------------------------------------------------------

                                  Personnel Summary

    ----------------------------------------------------------------------------
    Identification code 20-0120-0-1-751      1999 actual   2000 est.   2001 est.
    ----------------------------------------------------------------------------
    1001  Total compensable workyears: Full-
            time equivalent employment......                                  36
    ---------------------------------------------------------------------------

                      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, [$27,818,000] $34,694,000, of
    which not to exceed [$1,000,000] $2,800,000 shall remain available until
    September 30, [2002] 2003; and of which $2,275,000 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, 2000.)

                   Program and Financing (in millions of dollars)

    ----------------------------------------------------------------------------
    Identification code 20-0173-0-1-751      1999 actual   2000 est.   2001 est.
    ----------------------------------------------------------------------------

        Obligations by program activity:
          Direct Program:

    00.01   Investigative analysis,
              regulatory, and international
              activities....................          24          28          33
    00.02   Money services business
              regulatory support program....                                   2
    09.01 Reimbursable program..............           2           3           1
                                               ---------   ---------  ----------
    10.00   Total new obligations...........          26          31          36
    ----------------------------------------------------------------------------

        Budgetary resources available for obligation:
    21.40 Unobligated balance available,
            start of year...................
    22.00 New budget authority (gross)......          26          31          36
                                               ---------   ---------  ----------
    23.90   Total budgetary resources
              available for obligation......          26          31          36
    23.95 Total new obligations.............         -26         -31         -36
    24.40 Unobligated balance available, end
            of year.........................
    ----------------------------------------------------------------------------

        New budget authority (gross), detail:
          Discretionary:

    40.00   Appropriation...................          24          28          35
          Spending authority from offsetting
              collections:

    68.00   Offsetting collections (cash)...           1           4           1
    68.10   From Federal sources: Change in
              receivables and unpaid,
              unfilled orders...............           1          -1
                                               ---------   ---------  ----------
    68.90     Spending authority from
                offsetting collections
                (total discretionary).......           2           3           1
                                               ---------   ---------  ----------
    70.00   Total new budget authority
              (gross).......................          26          31          36
    ----------------------------------------------------------------------------

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

    72.40   Obligated balance, start of year           5           4           6
    72.95   From Federal sources:
              Receivables and unpaid,
              unfilled orders...............                       1
                                               ---------   ---------  ----------
    72.99     Total unpaid obligations,
                start of year...............           5           5           6
    73.10 Total new obligations.............          26          31          36
    73.20 Total outlays (gross).............         -26         -29         -34
          Unpaid obligations, end of year:

    74.40   Obligated balance, end of year..           4           6           8
    74.95   From Federal sources:
              Receivables and unpaid,
              unfilled orders...............           1
                                               ---------   ---------  ----------
    74.99     Total unpaid obligations, end
                of year.....................           5           6           8
    ----------------------------------------------------------------------------

        Outlays (gross), detail:
    86.90 Outlays from new discretionary
            authority.......................          22          25          28
    86.93 Outlays from discretionary
            balances........................           4           4           6
                                               ---------   ---------  ----------
    87.00   Total outlays (gross)...........          26          29          34
    ----------------------------------------------------------------------------

        Offsets:
          Against gross budget authority and outlays:

    88.00   Offsetting collections (cash)
              from: Federal sources.........          -1          -4          -1
          Against gross budget authority only:

    88.95   From Federal sources: Change in
              receivables and unpaid,
              unfilled orders...............          -1           1
    ----------------------------------------------------------------------------

        Net budget authority and outlays:
    89.00 Budget authority..................          24          28          35
    90.00 Outlays...........................          25          25          33
    ---------------------------------------------------------------------------

        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.

        Investigative Analysis, Regulatory and International Activities.--
    Through our investigative analysis 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.

        Money Services Business (MSB) Regulatory Program.--The Money Service
    Business Regulatory Support Program will

    [[Page 824]]

    provide funding for additional regulatory and enforcement support to
    ensure compliance by money service businesses to the requirements of the
    Bank Secrecy Act.

                              PERFORMANCE MEASURES

                                         1999 actual  2000 est.   2001 est.
    Investigative Analysis:
      Number of participants in
        Investigative Self-Help Platform
        Program.........................          73       70-75       70-75
      Number of tactical cases completed        6851   6500-7000   7000-7500
      Number of interagency alerts
        issued by the Gateway System....        1580   1500-1700   1700-1900
      Percent of case support which
        provided investigative leads
        that were used to support
        criminal or regulatory
        investigations. Baseline FY
        2000=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 from FY
        1996 baseline...................          0%         N/A         N/A
      Reduce the average time to process
        a civil penalty case CY 1997
        base is 4.2 years...............     2 years     2 years     2 years
    International Cooperation:
      Percentage of countries/
        jurisdictions with membership in
        the Financial Action Task Force
        (FATF) or FATF-like
        organizations...................         41%      42-45%      45-48%
      Percentage of countries/
        jurisdictions having units that
        meet the Egmont Group financial
        intelligence unit (FIU)
        definition......................         24%      26-27%      27-29%

                   Object Classification (in millions of dollars)

    ----------------------------------------------------------------------------
    Identification code 20-0173-0-1-751      1999 actual   2000 est.   2001 est.
    ----------------------------------------------------------------------------

          Direct obligations:

            Personnel compensation:
    11.1      Full-time permanent...........          10          12          14
    11.5      Other personnel compensation..           1           1           1
                                               ---------   ---------  ----------
    11.9        Total personnel compensation          11          13          15
    12.1    Civilian personnel benefits.....           2           3           3
    21.0    Travel and transportation of
              persons.......................                       1           1
    23.1    Rental payments to GSA..........           2           2           2
    25.2    Other services..................           7           7          10
    25.3    Purchases of goods and services
              from Government accounts......           1           1           3
    31.0    Equipment.......................           1           1           1
                                               ---------   ---------  ----------
    99.0      Subtotal, direct obligations..          24          28          35
    99.0  Reimbursable obligations..........           2           3           1
                                               ---------   ---------  ----------
    99.9    Total new obligations...........          26          31          36
    ---------------------------------------------------------------------------

                                  Personnel Summary

    ----------------------------------------------------------------------------
    Identification code 20-0173-0-1-751      1999 actual   2000 est.   2001 est.
    ----------------------------------------------------------------------------
        Direct:
    1001  Total compensable workyears: Full-
            time equivalent employment......         160         183         199
        Reimbursable:
    2001  Total compensable workyears: Full-
            time equivalent employment......           5           1           1
    ---------------------------------------------------------------------------

                      Expanded Access to Financial Services

                          (including transfer of funds)

        To develop and implement programs to expand access to financial
    services for low- and moderate-income individuals, $30,000,000, to
    remain available until expended: Provided, That of these funds, such
    sums as may be necessary may be transferred to accounts 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.

                   Program and Financing (in millions of dollars)

    ----------------------------------------------------------------------------
    Identification code 20-0121-0-1-808      1999 actual   2000 est.   2001 est.
    ----------------------------------------------------------------------------

        Obligations by program activity:
    00.01 Expanded access to financial
            services........................                                  30
                                               ---------   ---------  ----------
    10.00   Total new obligations (object
              class 25.2)...................                                  30
    ----------------------------------------------------------------------------

        Budgetary resources available for obligation:
    22.00 New budget authority (gross)......                                  30
    23.95 Total new obligations.............                                 -30
    ----------------------------------------------------------------------------

        New budget authority (gross), detail:
          Discretionary:

    40.00   Appropriation...................                                  30
    ----------------------------------------------------------------------------

        Change in unpaid obligations:
    73.10 Total new obligations.............                                  30
    73.20 Total outlays (gross).............                                 -10
    74.40 Unpaid obligations, end of year:
            Obligated balance, end of year..                                  20
    ----------------------------------------------------------------------------

        Outlays (gross), detail:
    86.90 Outlays from new discretionary
            authority.......................                                  10
    ----------------------------------------------------------------------------

        Net budget authority and outlays:
    89.00 Budget authority..................                                  30
    90.00 Outlays...........................                                  10
    ---------------------------------------------------------------------------

        The Secretary of the Treasury will develop and implement a pilot
    program to expand access to financial services to low- and moderate-
    income individuals who do not currently utilize bank accounts or other
    financial service opportunities. The Treasury Department will develop
    and assist in funding private sector provision of low-cost electronic
    accounts and access to ATMs as a way of encouraging greater efficiency
    and access to the financial services system; conduct research on the
    financial services needs of low- and moderate-income persons; and assist
    in funding financial education for low- and moderate-income persons.

                             Sallie Mae Assessments

                  Unavailable Collections (in millions of dollars)

    ----------------------------------------------------------------------------
    Identification code 20-5407-0-2-808      1999 actual   2000 est.   2001 est.
    ----------------------------------------------------------------------------
        Balance, start of year:
    01.99 Balance, start of year............
        Receipts:
    02.01 Sallie Mae assessments............                       1           1
        Appropriation:
    05.01 Sallie Mae assessments............                      -1          -1
                                               ---------   ---------  ----------
    07.99 Total balance, end of year........
    ---------------------------------------------------------------------------

                   Program and Financing (in millions of dollars)

    ----------------------------------------------------------------------------
    Identification code 20-5407-0-2-808      1999 actual   2000 est.   2001 est.
    ----------------------------------------------------------------------------

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

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

        New budget authority (gross), detail:
          Discretionary:

    40.20   Appropriation (special fund,
              definite).....................                       1           1
    ----------------------------------------------------------------------------

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

    [[Page 825]]

        Outlays (gross), detail:
    86.90 Outlays from new discretionary
            authority.......................                       1           1
    ----------------------------------------------------------------------------

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

        The Secretary of Treasury is authorized by the Higher Education Act
    of 1965, as amended to collect from the Student Loan Marketing
    Association an annual assessment of up to $800,000, adjusted by the
    Consumer Price Index, to cover the expenses relating to providing
    financial oversight of the Association.

                                  Personnel Summary

    ----------------------------------------------------------------------------
    Identification code 20-5407-0-2-808      1999 actual   2000 est.   2001 est.
    ----------------------------------------------------------------------------
    2001  Total compensable workyears: Full-
            time equivalent employment......           2           4           4
    ---------------------------------------------------------------------------

                              Counterterrorism Fund

        For necessary expenses, as determined by the Secretary, $25,000,000,
    to remain available until expended, to reimburse any Department of the
    Treasury organization for the costs of providing support to counter,
    investigate, or prosecute terrorism, including payment of rewards in
    connection with these activities: 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: 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
    such Act is transmitted by the President to the Congress.

                   Program and Financing (in millions of dollars)

    ----------------------------------------------------------------------------
    Identification code 20-0117-0-1-751      1999 actual   2000 est.   2001 est.
    ----------------------------------------------------------------------------

        Obligations by program activity:
    00.01 Atlanta bombing investigations....           1
    00.02 International meeting counter-
            terrorism support...............           7
                                               ---------   ---------  ----------
    10.00   Total new 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)......                                  25
                                               ---------   ---------  ----------
    23.90   Total budgetary resources
              available for obligation......           8                      25
    23.95 Total new obligations.............          -8
    24.40 Unobligated balance available, end
            of year.........................                                  25
    ----------------------------------------------------------------------------

        New budget authority (gross), detail:
          Discretionary:

    40.15   Appropriation (emergency).......                                  25
    ----------------------------------------------------------------------------

        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).............          -7          -3
    74.40 Unpaid obligations, end of year:
            Obligated balance, end of year..           3
    ----------------------------------------------------------------------------

        Outlays (gross), detail:
    86.93 Outlays from discretionary
            balances........................           7           3
    ----------------------------------------------------------------------------

        Net budget authority and outlays:
    89.00 Budget authority..................                                  25
    90.00 Outlays...........................           7           3
    ---------------------------------------------------------------------------

        The budget includes $25 million as a contingency to cover
    unanticipated costs associated with: (1) providing support to counter,
    investigate, or prosecute domestic or international terrorism, including
    payment of rewards in connection with these activities; and (2) re-
    establishing the operational capability of an office, facility or other
    property damaged or destroyed as a result of any domestic or
    international terrorist incident. Treasury bureaus have important
    counterterrorism responsibilities including: protecting the President;
    designing and implementing security at National Special Security Events;
    investigating arson, explosives and firearms incidents; conducting
    financial investigations relating to terrorism; preventing weapons of
    mass destruction from entering our country; and implementing sanctions
    against terrorist organizations. Funds would be reimbursed to Treasury
    bureaus or departmental offices to compensate for costs incurred in
    areas such as travel, transportation, rentals and communications, print
    and graphics, other services, supplies, equipment, and unvouchered
    funds.

    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, [$95,000,000] $125,000,000, to remain available until September
    30, [2001] 2002, of which $5,000,000 shall be for technical assistance
    and training programs designed to benefit Native American Communities,
    and up to [$7,860,000] $9,500,000 may be used for administrative
    expenses, up to [$16,500,000] $23,000,000 may be used for the cost of
    direct loans, and up to $1,000,000 may be used for administrative
    expenses to carry out the direct loan program: Provided, That the cost
    of direct loans, including the cost of modifying such loans, shall be as
    defined in section 502 of the Congressional Budget Act of 1974: Provided
    further, That these funds are available to subsidize gross obligations
    for the principal amount of direct loans not to exceed [$53,140,000]
    $53,000,000: Provided further, That not more than [$30,000,000]
    $40,000,000 of the funds made available under this heading may be used
    for programs and activities authorized in section 114 of the Community
    Development Banking and Financial Institutions Act of 1994: Provided
    further, That administrative costs of the Technical Assistance Program
    under section 108, the Training Program under section 109, and the costs
    of the Native American Lending Study under section 117 shall not be
    considered to be administrative expenses of the Fund. (Departments of
    Veterans Affairs and Housing and Urban Development, and Independent
    Agencies Appropriations Act, 2000.)

                   Program and Financing (in millions of dollars)

    ----------------------------------------------------------------------------
    Identification code 20-1881-0-1-451      1999 actual   2000 est.   2001 est.
    ----------------------------------------------------------------------------

        Obligations by program activity:
    00.01 Direct loan subsidy...............           3           3           4
    00.05 Reestimate of direct loan subsidy.
    00.06 Interest on reestimates of direct
            loan subsidy....................
    00.09 Administrative expenses for direct
            loans...........................           1           1           1
    00.10 General administrative expenses...           7           8          10
    00.11 Bank enterprise awards program....          32          25          40
    00.12 Financial assistance to Community
            Development Finanicial
            Institutions (other than direct
            loans)..........................          68          58          60
    00.13 Training and technical assistance.          10          11          10
                                               ---------   ---------  ----------
    10.00   Total new obligations...........         121         106         125
    ----------------------------------------------------------------------------

        Budgetary resources available for obligation:
    21.40 Unobligated balance available,
            start of year...................          36          10
    22.00 New budget authority (gross)......          95          96         125
                                               ---------   ---------  ----------
    23.90   Total budgetary resources
              available for obligation......         131         106         125
    23.95 Total new obligations.............        -121        -106        -125
    24.40 Unobligated balance available, end
            of year.........................          10
    ----------------------------------------------------------------------------

        New budget authority (gross), detail:
          Discretionary:

    40.00   Appropriation...................          95          95         125
          Mandatory:

    60.05   Appropriation (indefinite)......                       1
                                               ---------   ---------  ----------

    [[Page 826]]

    70.00   Total new budget authority
              (gross).......................          95          96         125
    ----------------------------------------------------------------------------

        Change in unpaid obligations:
    72.40 Unpaid obligations, start of year:
            Obligated balance, start of year         107         142         158
    73.10 Total new obligations.............         121         106         125
    73.20 Total outlays (gross).............         -86         -90        -110
    74.40 Unpaid obligations, end of year:
            Obligated balance, end of year..         142         158         173
    ----------------------------------------------------------------------------

        Outlays (gross), detail:
    86.90 Outlays from new discretionary
            authority.......................           3           3           4
    86.93 Outlays from discretionary
            balances........................          83          86         106
    86.97 Outlays from new mandatory
            authority.......................                       1
                                               ---------   ---------  ----------
    87.00   Total outlays (gross)...........          86          90         110
    ----------------------------------------------------------------------------

        Net budget authority and outlays:
    89.00 Budget authority..................          95          96         125
    90.00 Outlays...........................          86          90         110
    ---------------------------------------------------------------------------

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

    ----------------------------------------------------------------------------
    Identification code 20-1881-0-1-451      1999 actual   2000 est.   2001 est.
    ----------------------------------------------------------------------------
        Direct loan levels supportable by subsidy
                    budget authority:
    1150  Direct loan levels................           8          10          10
                                               ---------   ---------  ----------
    1159    Total direct loan levels........           8          10          10
        Direct loan subsidy (in percent):
    1320  Subsidy rate......................       39.21       31.09       43.41
                                               ---------   ---------  ----------
    1329    Weighted average subsidy rate...       39.21       31.09       43.41
        Direct loan subsidy budget authority:
    1330  Subsidy budget authority..........           3           4           4
                                               ---------   ---------  ----------
    1339    Total subsidy budget authority..           3           4           4
        Direct loan subsidy outlays:
    1340  Subsidy outlays...................           2           2           3
                                               ---------   ---------  ----------
    1349    Total subsidy outlays...........           2           2           3
    ----------------------------------------------------------------------------

        Administrative expense data:
    3510  Budget authority..................           1           1           1
    3580  Outlays from balances.............           1           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, including small businesses, community facilities,
    housing, and other community development initiatives in distressed
    urban, rural, and Native American 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 and creating healthy economies.

                              PERFORMANCE MEASURES

                                         1999 actual  2000 est.   2001 est.
    Increase the number of CDFIs
    selected to receive financial
    assistance (includes Core, and
    Intermediary).......................          60          63          65
    Increase the number of organizations
    that receive training and technical
    assistance over the previous fiscal
    year................................          75          80          85
    Increase the number of BEA awardees
    that provide financial and technical
    assistance to CDFIs or distressed
    communities.........................          80          85          87

                   Object Classification (in millions of dollars)

    ----------------------------------------------------------------------------
    Identification code 20-1881-0-1-451      1999 actual   2000 est.   2001 est.
    ----------------------------------------------------------------------------
    11.1  Personnel compensation: Full-time
            permanent.......................           2           3           4
    12.1  Civilian personnel benefits.......           1           1           1
    23.1  Rental payments to GSA............           1           1           1
    25.2  Other services....................           4           2           4
    41.0  Grants, subsidies, and
            contributions...................         113          99         115
                                               ---------   ---------  ----------
    99.9    Total new obligations...........         121         106         125
    ---------------------------------------------------------------------------

                                  Personnel Summary

    ----------------------------------------------------------------------------
    Identification code 20-1881-0-1-451      1999 actual   2000 est.   2001 est.
    ----------------------------------------------------------------------------
    1001  Total compensable workyears: Full-
            time equivalent employment......          45          50          60
    ---------------------------------------------------------------------------

    Community Development Financial Institutions Fund Direct Loan Financing
                                     Account

                   Program and Financing (in millions of dollars)

    ----------------------------------------------------------------------------
    Identification code 20-4088-0-3-451      1999 actual   2000 est.   2001 est.
    ----------------------------------------------------------------------------

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

        Budgetary resources available for obligation:
    22.00 New financing authority (gross)...           5           7           8
    23.95 Total new obligations.............          -5          -5          -7
    ----------------------------------------------------------------------------

        New financing authority (gross), detail:
          Mandatory:

    67.15   Authority to borrow (indefinite)           3           3           4
    69.00 Offsetting collections (cash).....           2           2           4
    69.10 From Federal sources: Change in
            receivables and unpaid, unfilled
            orders..........................                       2           1
    69.47 Portion applied to repay debt.....                                  -1
                                               ---------   ---------  ----------
    69.90   Spending authority from
              offsetting collections (total
              mandatory)....................           2           4           4
                                               ---------   ---------  ----------
    70.00   Total new financing authority
              (gross).......................           5           7           8
    ----------------------------------------------------------------------------

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

    72.40   Obligated balance, start of year           5           9           9
    72.95   Receivables from program account           4           4           6
                                               ---------   ---------  ----------
    72.99     Total unpaid obligations,
                start of year...............           9          13          15
    73.10 Total new obligations.............           5           5           7
    73.20 Total financing disbursements
            (gross).........................          -5          -5          -7
          Unpaid obligations, end of year:

    74.40   Obligated balance, end of year..           9           9           9
    74.95   Receivables from program account           4           6           7
                                               ---------   ---------  ----------
    74.99     Total unpaid obligations, end
                of year.....................          13          15          16
    87.00 Total financing disbursements
            (gross).........................           5           5           7
    ----------------------------------------------------------------------------

    [[Page 827]]

        Offsets:
          Against gross financing authority and
              financing disbursements:

            Offsetting collections (cash)
                from:
    88.00     Federal sources...............          -2          -2          -3
    88.40     Non-Federal sources--principal                                  -1
                                               ---------   ---------  ----------
    88.90       Total, offsetting
                  collections (cash)........          -2          -2          -4
          Against gross financing authority only:

    88.95   Change in receivables from
              program accounts..............                      -2          -1
    ----------------------------------------------------------------------------

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

        As required by the Federal Credit Reform Act of 1990, this non-
    budgetary account records all cash flows to and from the Government
    resulting from direct loans obligated in 1992 and beyond (including
    modifications of direct loans that resulted from obligations in any
    year). The amounts in this account are a means of financing and are not
    included in the budget totals.

                   Status of Direct Loans (in millions of dollars)

    ----------------------------------------------------------------------------
    Identification code 20-4088-0-3-451      1999 actual   2000 est.   2001 est.
    ----------------------------------------------------------------------------
        Position with respect to appropriations act
                    limitation on obligations:
    1111  Limitation on direct loans........          32          53          53
    1112  Unobligated direct loan limitation         -24         -43         -43
                                               ---------   ---------  ----------
    1150    Total direct loan obligations...           8          10          10
    ----------------------------------------------------------------------------

        Cumulative balance of direct loans
                    outstanding:
    1210  Outstanding, start of year........           5          10          15
    1231  Disbursements: Direct loan
            disbursements...................           5           5           7
    1251  Repayments: Repayments and
            prepayments.....................                                  -1
                                               ---------   ---------  ----------
    1290    Outstanding, end of year........          10          15          21
    ---------------------------------------------------------------------------

                                 Balance Sheet (in millions of dollars)

    -----------------------------------------------------------------------------------------------
    Identification code   20-4088-0-3-451    1998 actual    1999 actual     2000 est.      2001 est.
    -----------------------------------------------------------------------------------------------
        ASSETS:
          Investments in US securities:

    1106    Federal assets: Receivables, net           3              4             6              7
          Net value of assets related to
              post-1991 direct loans
              receivable:

    1401    Direct loans receivable, gross..           5             10            15             21
    1405    Allowance for subsidy cost (-)..          -3             -5            -6             -9
                                            ------------ --------------  ------------  -------------
    1499      Net present value of assets
                related to direct loans.....           2              5             9             12
                                            ------------ --------------  ------------  -------------
    1999    Total assets....................           5              9            15             19
        LIABILITIES:
          Federal liabilities:

    2103    Debt............................           3             10            15             21
    2104    Resources payable to Treasury...
    2105    Other...........................                                                      -2
                                            ------------ --------------  ------------  -------------
    2999    Total liabilities...............           3             10            15             19
        NET POSITION:
    3100  Appropriated capital..............           3
                                            ------------ --------------  ------------  -------------
    3999    Total net position..............           3
                                            ------------ --------------  ------------  -------------
    4999  Total liabilities and net position           6             10            15             19
    -----------------------------------------------------------------------------------------------

                   Department of the Treasury Forfeiture Fund

                  Unavailable Collections (in millions of dollars)

    ----------------------------------------------------------------------------
    Identification code 20-5697-0-2-751      1999 actual   2000 est.   2001 est.
    ----------------------------------------------------------------------------
        Balance, start of year:
    01.99 Balance, start of year............
        Receipts:
    02.01 Forfeited cash and proceeds from
            the sale of forfeited property..         324         225         225
    02.02 Earnings on investments...........          23          15          15
                                               ---------   ---------  ----------
    02.99   Total receipts..................         347         240         240
        Appropriation:
    05.01 Department of the Treasury
            forfeiture fund.................        -347        -240        -240
                                               ---------   ---------  ----------
    07.99 Total balance, end of year........
    ---------------------------------------------------------------------------

                   Program and Financing (in millions of dollars)

    ----------------------------------------------------------------------------
    Identification code 20-5697-0-2-751      1999 actual   2000 est.   2001 est.
    ----------------------------------------------------------------------------

        Obligations by program activity:
    00.01 Asset forfeiture fund.............         348         382         240
                                               ---------   ---------  ----------
    10.00   Total new obligations...........         348         382         240
    ----------------------------------------------------------------------------

        Budgetary resources available for obligation:
    21.40 Unobligated balance available,
            start of year...................         166         191          50
    22.00 New budget authority (gross)......         347         240         240
    22.10 Resources available from
            recoveries of prior year
            obligations.....................          26
                                               ---------   ---------  ----------
    23.90   Total budgetary resources
              available for obligation......         539         431         290
    23.95 Total new obligations.............        -348        -382        -240
    24.40 Unobligated balance available, end
            of year.........................         191          50          50
    ----------------------------------------------------------------------------

        New budget authority (gross), detail:
          Mandatory:

    60.25   Appropriation (special fund,
              indefinite)...................         347         240         240
    ----------------------------------------------------------------------------

        Change in unpaid obligations:
    72.40 Unpaid obligations, start of year:
            Obligated balance, start of year         201         222         224
    73.10 Total new obligations.............         348         382         240
    73.20 Total outlays (gross).............        -300        -382        -253
    73.45 Adjustments in unexpired accounts.         -26
    74.40 Unpaid obligations, end of year:
            Obligated balance, end of year..         222         224         211
    ----------------------------------------------------------------------------

        Outlays (gross), detail:
    86.97 Outlays from new mandatory
            authority.......................         209         216         216
    86.98 Outlays from mandatory balances...          91         166          37
                                               ---------   ---------  ----------
    87.00   Total outlays (gross)...........         300         382         253
    ----------------------------------------------------------------------------

        Net budget authority and outlays:
    89.00 Budget authority..................         347         240         240
    90.00 Outlays...........................         300         382         253
    ----------------------------------------------------------------------------

        Memorandum (non-add) entries:
    92.01 Total investments, start of year:
            U.S. securities: Par value......         248         288         288
    92.02 Total investments, end of year:
            U.S. securities: Par value......         288         288         288
    ---------------------------------------------------------------------------

        Public Law 102-393 authorized the establishment of the Treasury
    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

                                         1999 actual  2000 est.   2001 est.
    Days between the forfeiture of real
    property and the sale of the
    property............................         394         365         333
    Days required to process equitable
    sharing payments....................         219         200         180

                   Object Classification (in millions of dollars)

    ----------------------------------------------------------------------------
    Identification code 20-5697-0-2-751      1999 actual   2000 est.   2001 est.
    ----------------------------------------------------------------------------
    25.2  Other services....................         190         280         138
    41.0  Grants, subsidies, and
            contributions...................         153          97          97
    44.0  Refunds...........................           5           5           5
                                               ---------   ---------  ----------
    99.9    Total new obligations...........         348         382         240
    ---------------------------------------------------------------------------

    [[Page 828]]

                       Presidential Election Campaign Fund

                  Unavailable Collections (in millions of dollars)

    ----------------------------------------------------------------------------
    Identification code 20-5081-0-2-808      1999 actual   2000 est.   2001 est.
    ----------------------------------------------------------------------------
        Balance, start of year:
    01.99 Balance, start of year............
        Receipts:
    02.01 Presidential Election Campaign
            Fund............................          61          61          61
        Appropriation:
    05.01 Presidential election campaign
            fund............................         -61         -61         -61
                                               ---------   ---------  ----------
    07.99 Total balance, end of year........
    ---------------------------------------------------------------------------

                   Program and Financing (in millions of dollars)

    ----------------------------------------------------------------------------
    Identification code 20-5081-0-2-808      1999 actual   2000 est.   2001 est.
    ----------------------------------------------------------------------------

        Obligations by program activity:
    00.01 Matching funds in primaries.......                      67           2
    00.02 Nominating conventions for parties          26           3
    00.03 General elections.................                     148
                                               ---------   ---------  ----------
    10.00   Total new obligations (object
              class 41.0)...................          26         218           2
    ----------------------------------------------------------------------------

        Budgetary resources available for obligation:
    21.40 Unobligated balance available,
            start of year...................         132         166           9
    22.00 New budget authority (gross)......          61          61          61
                                               ---------   ---------  ----------
    23.90   Total budgetary resources
              available for obligation......         193         227          70
    23.95 Total new obligations.............         -26        -218          -2
    24.40 Unobligated balance available, end
            of year.........................         166           9          68
    ----------------------------------------------------------------------------

        New budget authority (gross), detail:
          Mandatory:

    60.25   Appropriation (special fund,
              indefinite)...................          61          61          61
    ----------------------------------------------------------------------------

        Change in unpaid obligations:
    73.10 Total new obligations.............          26         218           2
    73.20 Total outlays (gross).............         -26        -218          -2
    ----------------------------------------------------------------------------

        Outlays (gross), detail:
    86.97 Outlays from new mandatory
            authority.......................                      61           2
    86.98 Outlays from mandatory balances...          26         157
                                               ---------   ---------  ----------
    87.00   Total outlays (gross)...........          26         218           2
    ----------------------------------------------------------------------------

        Net budget authority and outlays:
    89.00 Budget authority..................          61          61          61
    90.00 Outlays...........................          26         218           2
    ---------------------------------------------------------------------------

        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      1999 actual   2000 est.   2001 est.
    ----------------------------------------------------------------------------

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

    21.40   Unobligated balance available,
              start of year (Special drawing
              rights).......................      10,106      10,284      10,798
    21.40   Unobligated balance available,
              start of year (Fund balance)..      -1,480         476         654
    21.40   Unobligated balance available,
              start of year (US Securities).      15,981      15,232      15,994
                                               ---------   ---------  ----------
    21.99   Total unobligated balance, start
              of year.......................      24,607      25,992      27,446
    22.00 New budget authority (gross)......       1,385       1,454       1,527
                                               ---------   ---------  ----------
    23.90   Total budgetary resources
              available for obligation......      25,992      27,446      28,973
          Unobligated balance available, end of year:

    24.40   Unobligated balance available,
              end of year (Special drawing
              rights).......................      10,284      10,798      11,338
    24.40   Unobligated balance available,
              end of year (Fund Balance)....         476         654         841
    24.40   Unobligated balance available,
              end of year (US Securities)...      15,232      15,994      16,794
                                               ---------   ---------  ----------
    24.99   Total unobligated balance, end
              of year.......................      25,992      27,446      28,973
    ----------------------------------------------------------------------------

        New budget authority (gross), detail:
          Mandatory:

    69.00   Offsetting collections (cash)...       1,385       1,454       1,527
    ----------------------------------------------------------------------------

        Change in unpaid obligations:
    72.40 Unpaid obligations, start of year:
            Obligated balance, start of year      13,924      13,924      13,924
    74.40 Unpaid obligations, end of year:
            Obligated balance, end of year..      13,924      13,924      13,924
    ----------------------------------------------------------------------------

        Offsets:
          Against gross budget authority and outlays:

            Offsetting collections (cash)
                from:
    88.20     Interest on U.S. securities...        -801        -841        -883
              Non-Federal sources:
    88.40       Special drawing rights
                  holdings..................        -172        -181        -190
    88.40       Net gain on exchange
                  transactions..............        -412        -432        -454
                                               ---------   ---------  ----------
    88.90       Total, offsetting
                  collections (cash)........      -1,385      -1,454      -1,527
    ----------------------------------------------------------------------------

        Net budget authority and outlays:
    89.00 Budget authority..................
    90.00 Outlays...........................      -1,385      -1,454      -1,527
    ----------------------------------------------------------------------------

        Memorandum (non-add) entries:
    92.01 Total investments, start of year:
            U.S. securities: Par value......      15,981      15,232      15,994
    92.02 Total investments, end of year:
            U.S. securities: Par value......      15,232      15,994      16,794
    ---------------------------------------------------------------------------

        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 and earnings 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, depending on
    changes in the amount and composition of assets and the interest rates
    applied to

    [[Page 829]]

    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    1998 actual    1999 actual     2000 est.      2001 est.
    -----------------------------------------------------------------------------------------------
    0101  Revenue...........................         600          2,842         1,380          1,450
    0102  Expense...........................
                                            ------------ --------------  ------------  -------------
    0105  Net income or loss (-)............         600          2,842         1,380          1,450
    -----------------------------------------------------------------------------------------------

                                 Balance Sheet (in millions of dollars)

    -----------------------------------------------------------------------------------------------
    Identification code   20-4444-0-3-155    1998 actual    1999 actual     2000 est.      2001 est.
    -----------------------------------------------------------------------------------------------
        ASSETS:
          Federal assets:

            Investments in US securities:
    1102      Treasury securities, par......      15,981         15,232        15,994         16,794
    1106      Receivables, net..............           3              2             2              2
          Non-Federal assets:

    1201    Foreign Currency Investments....      14,528         16,036        16,838         17,680
    1206    Receivables, net................         119            110           115            121
    1801  Other Federal assets: Cash and
            other monetary assets...........      10,106         10,284        10,798         11,338
                                            ------------ --------------  ------------  -------------
    1999    Total assets....................      40,737         41,664        43,747         45,935
        LIABILITIES:
    2207  Non-Federal liabilities: Other....      15,967         14,052        14,755         15,493
                                            ------------ --------------  ------------  -------------
    2999    Total liabilities...............      15,967         14,052        14,755         15,493
        NET POSITION:
    3100  Appropriated capital..............         200            200           200            200
    3300  Cumulative results of operations..      24,570         27,412        28,792         30,242
                                            ------------ --------------  ------------  -------------
    3999    Total net position..............      24,770         27,612        28,992         30,442
                                            ------------ --------------  ------------  -------------
    4999  Total liabilities and net position      40,737         41,664        43,747         45,935
    -----------------------------------------------------------------------------------------------

    Intragovernmental funds:

                              Working Capital Fund

                   Program and Financing (in millions of dollars)

    ----------------------------------------------------------------------------
    Identification code 20-4501-0-4-803      1999 actual   2000 est.   2001 est.
    ----------------------------------------------------------------------------

        Obligations by program activity:
    09.10 Working capital fund..............         247         236         240
    09.11 Administrative overhead...........           6           8           8
                                               ---------   ---------  ----------
    10.00   Total new obligations...........         253         244         248
    ----------------------------------------------------------------------------

        Budgetary resources available for obligation:
    22.00 New budget authority (gross)......         219         244         248
    22.10 Resources available from
            recoveries of prior year
            obligations.....................          34
                                               ---------   ---------  ----------
    23.90   Total budgetary resources
              available for obligation......         253         244         248
    23.95 Total new obligations.............        -253        -244        -248
    ----------------------------------------------------------------------------

        New budget authority (gross), detail:
          Mandatory:

    69.00   Offsetting collections (cash)...         246         244         248
    69.10   From Federal sources: Change in
              receivables and unpaid,
              unfilled orders...............         -27
                                               ---------   ---------  ----------
    69.90     Spending authority from
                offsetting collections
                (total mandatory)...........         219         244         248
    ----------------------------------------------------------------------------

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

    72.40   Obligated balance, start of year         237         183         183
    72.95   From Federal sources:
              Receivables and unpaid,
              unfilled orders...............         173         146         146
                                               ---------   ---------  ----------
    72.99     Total unpaid obligations,
                start of year...............         410         329         329
    73.10 Total new obligations.............         253         244         248
    73.20 Total outlays (gross).............        -300        -244        -248
    73.45 Adjustments in unexpired accounts.         -34
          Unpaid obligations, end of year:

    74.40   Obligated balance, end of year..         183         183         183
    74.95   From Federal sources:
              Receivables and unpaid,
              unfilled orders...............         146         146         146
                                               ---------   ---------  ----------
    74.99     Total unpaid obligations, end
                of year.....................         329         329         329
    ----------------------------------------------------------------------------

        Outlays (gross), detail:
    86.97 Outlays from new mandatory
            authority.......................         116
    86.98 Outlays from mandatory balances...         184         244         248
                                               ---------   ---------  ----------
    87.00   Total outlays (gross)...........         300         244         248
    ----------------------------------------------------------------------------

        Offsets:
          Against gross budget authority and outlays:

    88.00   Offsetting collections (cash)
              from: Federal sources.........        -246        -244        -248
          Against gross budget authority only:

    88.95   From Federal sources: Change in
              receivables and unpaid,
              unfilled orders...............          27
    ----------------------------------------------------------------------------

        Net budget authority and outlays:
    89.00 Budget authority..................
    90.00 Outlays...........................          54
    ---------------------------------------------------------------------------

        Certain central services in the Department of the Treasury,
    including telecommunications, printing, reproduction, computer support/
    usage, personnel/payroll, automated financial management systems,
    training, centralized short-term management assistance, procurement
    information, information technology services, public education, 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      1999 actual   2000 est.   2001 est.
    ----------------------------------------------------------------------------
    11.1  Personnel compensation: Full-time
            permanent.......................          17          21          23
    12.1  Civilian personnel benefits.......           4           5           5
    21.0  Travel and transportation of
            persons.........................           1           1           1
    23.1  Rental payments to GSA............           2           1           1
    23.3  Communications, utilities, and
            miscellaneous charges...........          14          49          51
    25.1  Advisory and assistance services..          26           1           1
    25.2  Other services....................         113         105         105
    25.3  Purchases of goods and services
            from Government accounts........          51          23          23
    26.0  Supplies and materials............           1           1           1
    31.0  Equipment.........................          24          36          37
    99.5  Below reporting threshold.........                       1
                                               ---------   ---------  ----------
    99.9    Total new obligations...........         253         244         248
    ---------------------------------------------------------------------------

                                  Personnel Summary

    ----------------------------------------------------------------------------
    Identification code 20-4501-0-4-803      1999 actual   2000 est.   2001 est.
    ----------------------------------------------------------------------------
    2001  Total compensable workyears: Full-
            time equivalent employment......         313         325         325
    ---------------------------------------------------------------------------

                             Treasury Franchise Fund

                   Program and Financing (in millions of dollars)

    ----------------------------------------------------------------------------
    Identification code 20-4560-0-4-803      1999 actual   2000 est.   2001 est.
    ----------------------------------------------------------------------------

        Obligations by program activity:
    10.00 Total new obligations.............         146         173         180
    ----------------------------------------------------------------------------

        Budgetary resources available for obligation:
    21.40 Unobligated balance available,
            start of year...................          15          29          29

    [[Page 830]]

    22.00 New budget authority (gross)......         160         172         180
    22.10 Resources available from
            recoveries of prior year
            obligations.....................                       1
                                               ---------   ---------  ----------
    23.90   Total budgetary resources
              available for obligation......         175         202         209
    23.95 Total new obligations.............        -146        -173        -180
    24.40 Unobligated balance available, end
            of year.........................          29          29          29
    ----------------------------------------------------------------------------

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

            Discretionary:
    68.00     Offsetting collections (cash).         137         162         170
    68.10     From Federal sources: Change
                in receivables and unpaid,
                unfilled orders.............          23          10          10
                                               ---------   ---------  ----------
    68.90       Spending authority from
                  offsetting collections
                  (total discretionary).....         160         172         180
    ----------------------------------------------------------------------------

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

    72.40   Obligated balance, start of year          -5         -10          -6
    72.95   From Federal sources:
              Receivables and unpaid,
              unfilled orders...............          25          48          58
                                               ---------   ---------  ----------
    72.99     Total unpaid obligations,
                start of year...............          20          38          52
    73.10 Total new obligations.............         146         173         180
    73.20 Total outlays (gross).............        -127        -157        -165
    73.45 Adjustments in unexpired accounts.                      -1
          Unpaid obligations, end of year:

    74.40   Obligated balance, end of year..         -10          -6          -2
    74.95   From Federal sources:
              Receivables and unpaid,
              unfilled orders...............          48          58          68
                                               ---------   ---------  ----------
    74.99     Total unpaid obligations, end
                of year.....................          38          52          66
    ----------------------------------------------------------------------------

        Outlays (gross), detail:
    86.90 Outlays from new discretionary
            authority.......................         113         155         148
    86.93 Outlays from discretionary
            balances........................          14           2          17
                                               ---------   ---------  ----------
    87.00   Total outlays (gross)...........         127         157         165
    ----------------------------------------------------------------------------

        Offsets:
          Against gross budget authority and outlays:

    88.00   Offsetting collections (cash)
              from: Federal sources.........        -137        -162        -170
          Against gross budget authority only:

    88.95   From Federal sources: Change in
              receivables and unpaid,
              unfilled orders...............         -23         -10         -10
    ----------------------------------------------------------------------------

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

        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 2001, service activities are
    expected to have spending authority of $180 million and employ 493
    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      1999 actual   2000 est.   2001 est.
    ----------------------------------------------------------------------------
    11.1  Personnel compensation: Full-time
            permanent.......................          21          23          25
    12.1  Civilian personnel benefits.......           5           6           7
    21.0  Travel and transportation of
            persons.........................           1           1           1
    23.3  Communications, utilities, and
            miscellaneous charges...........           2           2           3
    25.2  Other services....................         115         138         140
    31.0  Equipment.........................           2           3           4
                                               ---------   ---------  ----------
    99.9    Total new obligations...........         146         173         180
    ---------------------------------------------------------------------------

                                  Personnel Summary

    ----------------------------------------------------------------------------
    Identification code 20-4560-0-4-803      1999 actual   2000 est.   2001 est.
    ----------------------------------------------------------------------------
    2001  Total compensable workyears: Full-
            time equivalent employment......         405         437         493
    ---------------------------------------------------------------------------

                                   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; of which
        $27,920,000 shall be available to the Bureau of Alcohol, Tobacco and
        Firearms, including $3,000,000 for administering the Gang Resistance
        Education and Training program; of which $4,200,000 shall be
        available to the United States Secret Service for forensic and
        related support of investigations of missing and exploited children,
        of which $2,200,000 shall be available as a grant for activities
        related to the investigations of exploited children and shall remain
        available until expended; of which $61,000,000 shall be available
        for the United States Customs Service; of which $1,863,000 shall be
        available for the Financial Crimes Enforcement Network; of which
        $9,200,000 shall be available to the Federal Law Enforcement
        Training Center; and of which $14,817,000 shall be available for
        Interagency Crime and Drug Enforcement.
            (2) As authorized by section 32401, $13,000,000 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, 2000.)

                   Program and Financing (in millions of dollars)

    ----------------------------------------------------------------------------
    Identification code 20-8526-0-1-751      1999 actual   2000 est.   2001 est.
    ----------------------------------------------------------------------------

        Obligations by program activity:
          Direct program:

    00.01   Departmental Offices............
    00.02   Financial crimes enforcement
              network (FinCEN)..............           1           2
    00.03   Federal Law Enforcement Training
              Center........................                      10
    00.04   Bureau of Alcohol, Tobacco and
              Firearms......................          20          35           4
    00.05   Customs Service.................          15         130          15
    00.06   Secret Service..................          20           4
                                               ---------   ---------  ----------
    01.00   Subtotal, Direct Programs.......          56         181          19
    09.01 Reimbursable program, Customs
            Service.........................           6
                                               ---------   ---------  ----------
    10.00   Total new obligations...........          62         181          19
    ----------------------------------------------------------------------------

        Budgetary resources available for obligation:
    21.40 Unobligated balance available,
            start of year...................          31          85          19
    22.00 New budget authority (gross)......         111         115
    22.10 Resources available from
            recoveries of prior year
            obligations.....................           3
                                               ---------   ---------  ----------
    23.90   Total budgetary resources
              available for obligation......         145         200          19
    23.95 Total new obligations.............         -62        -181         -19
    24.40 Unobligated balance available, end
            of year.........................          85          19
    ----------------------------------------------------------------------------

        New budget authority (gross), detail:
          Discretionary:

    40.76   Reduction pursuant to P.L. 106-
              113...........................                      -2
    42.00   Transferred from other accounts.         105         117
                                               ---------   ---------  ----------
    43.00     Appropriation (total
                discretionary)..............         105         115
          Spending authority from offsetting
              collections:

    68.00   Offsetting collections (cash)...           6          11
    68.10   From Federal sources: Change in
              receivables and unpaid,
              unfilled orders...............                     -11
                                               ---------   ---------  ----------

    [[Page 831]]

    68.90     Spending authority from
                offsetting collections
                (total discretionary).......           6
                                               ---------   ---------  ----------
    70.00   Total new budget authority
              (gross).......................         111         115
    ----------------------------------------------------------------------------

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

    72.40   Obligated balance, start of year          76          72         144
    72.95   From Federal sources:
              Receivables and unpaid,
              unfilled orders...............          11          11
                                               ---------   ---------  ----------
    72.99     Total unpaid obligations,
                start of year...............          87          83         144
    73.10 Total new obligations.............          62         181          19
    73.20 Total outlays (gross).............         -61        -120         -54
    73.40 Adjustments in expired accounts
            (net)...........................          -1
    73.45 Adjustments in unexpired accounts.          -3
          Unpaid obligations, end of year:

    74.40   Obligated balance, end of year..          72         144         109
    74.95   From Federal sources:
              Receivables and unpaid,
              unfilled orders...............          11
                                               ---------   ---------  ----------
    74.99     Total unpaid obligations, end
                of year.....................          83         144         109
    ----------------------------------------------------------------------------

        Outlays (gross), detail:
    86.90 Outlays from new discretionary
            authority.......................          44          61
    86.93 Outlays from discretionary
            balances........................          17          61          54
                                               ---------   ---------  ----------
    87.00   Total outlays (gross)...........          61         120          54
    ----------------------------------------------------------------------------

        Offsets:
          Against gross budget authority and outlays:

    88.00   Offsetting collections (cash)
              from: Federal sources.........          -6         -11
          Against gross budget authority only:

    88.95   From Federal sources: Change in
              receivables and unpaid,
              unfilled orders...............                      11
    ----------------------------------------------------------------------------

        Net budget authority and outlays:
    89.00 Budget authority..................         105         115
    90.00 Outlays...........................          55         109          54
    ---------------------------------------------------------------------------

        Note.--Does not include funding associated with the Interagency crime
    and drug enforcement account in 1999 and 2000.

        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. The VCRTF was authorized through 2000.

                   Object Classification (in millions of dollars)

    ----------------------------------------------------------------------------
    Identification code 20-8526-0-1-751      1999 actual   2000 est.   2001 est.
    ----------------------------------------------------------------------------

          Direct obligations:

    11.1    Personnel compensation: Full-
              time permanent................           3          15
    12.1    Civilian personnel benefits.....           1           7
    21.0    Travel and transportation of
              persons.......................           2           3
    22.0    Transportation of things........           1           1
    23.2    Rental payments to others.......                       2
    23.3    Communications, utilities, and
              miscellaneous charges.........           1           3
    25.1    Advisory and assistance services           1
    25.2    Other services..................          23          61          15
    25.3    Purchases of goods and services
              from Government accounts......           1
    25.5    Research and development
              contracts.....................           2
    25.7    Operation and maintenance of
              equipment.....................           1
    26.0    Supplies and materials..........           1           2
    31.0    Equipment.......................          19          76           4
    32.0    Land and structures.............                       9
    41.0    Grants, subsidies, and
              contributions.................                       2
                                               ---------   ---------  ----------
    99.0      Subtotal, direct obligations..          56         181          19
    99.0  Reimbursable obligations..........           6
                                               ---------   ---------  ----------
    99.9    Total new obligations...........          62         181          19
    ---------------------------------------------------------------------------

                                  Personnel Summary

    ----------------------------------------------------------------------------
    Identification code 20-8526-0-1-751      1999 actual   2000 est.   2001 est.
    ----------------------------------------------------------------------------
    1001  Total compensable workyears: Full-
            time equivalent employment......          68         149
    ---------------------------------------------------------------------------

                     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 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] $11,500 for
    official reception and representation expenses; room and board for
    student interns; and services as authorized by 5 U.S.C. 3109,
    [$84,027,000] $93,483,000, of which up to [$16,511,000] $17,043,000 for
    materials and support costs of Federal law enforcement basic training
    shall remain available until September 30, [2002] 2003: 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, 2000.)

                   Program and Financing (in millions of dollars)

    ----------------------------------------------------------------------------
    Identification code 20-0104-0-1-751      1999 actual   2000 est.   2001 est.
    ----------------------------------------------------------------------------

        Obligations by program activity:
          Direct program:

    00.01   Law enforcement training........          50          64          69
    00.02   Plant operations................          22          28          29
    09.01 Reimbursable program..............          40          35          36
                                               ---------   ---------  ----------
    10.00   Total new obligations...........         112         127         134
    ----------------------------------------------------------------------------

        Budgetary resources available for obligation:
    21.40 Unobligated balance available,
            start of year...................           9          13           5
    22.00 New budget authority (gross)......         115         119         129
    22.10 Resources available from
            recoveries of prior year
            obligations.....................           1
                                               ---------   ---------  ----------
    23.90   Total budgetary resources
              available for obligation......         125         132         134
    23.95 Total new obligations.............        -112        -127        -134

    [[Page 832]]

    23.98 Unobligated balance expiring or
            withdrawn.......................          -1
    24.40 Unobligated balance available, end
            of year.........................          13           5
    ----------------------------------------------------------------------------

        New budget authority (gross), detail:
          Discretionary:

    40.00   Appropriation...................          75          84          93
    68.00 Spending authority from offsetting
            collections: Offsetting
            collections (cash)..............          40          35          36
                                               ---------   ---------  ----------
    70.00   Total new budget authority
              (gross).......................         115         119         129
    ----------------------------------------------------------------------------

        Change in unpaid obligations:
    72.40 Unpaid obligations, start of year:
            Obligated balance, start of year          12          18          29
    73.10 Total new obligations.............         112         127         134
    73.20 Total outlays (gross).............        -105        -116        -128
    73.45 Adjustments in unexpired accounts.          -1
    74.40 Unpaid obligations, end of year:
            Obligated balance, end of year..          18          29          35
    ----------------------------------------------------------------------------

        Outlays (gross), detail:
    86.90 Outlays from new discretionary
            authority.......................          92         107         116
    86.93 Outlays from discretionary
            balances........................          13           9          12
                                               ---------   ---------  ----------
    87.00   Total outlays (gross)...........         105         116         128
    ----------------------------------------------------------------------------

        Offsets:
          Against gross budget authority and outlays:

    88.00   Offsetting collections (cash)
              from: Federal sources.........         -40         -35         -36
    ----------------------------------------------------------------------------

        Net budget authority and outlays:
    89.00 Budget authority..................          75          84          93
    90.00 Outlays...........................          65          81          92
    ---------------------------------------------------------------------------

        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

                                         1999 actual  2000 est.   2001 est.
    Budget Activity: Law Enforcement
        Training:
      Student Quality of Training
        Survey--Achieve an 80% rating on
        the Student Quality of Training
        Survey.
      Basic Training....................         99%         80%         80%
      Advanced Training.................         99%         80%         80%
      Conduct 100% of actual Basic
        Training Requested..............        100%        100%        100%
      Variable Unit Cost Per Basic
        Student-Week of Training Funded.        $165        $149        $149
      Conduct FLETC Personnel Input
        Forums..........................          18           4           4
      Conduct Training Partnership
        Organization meetings...........          10DiscontinuedDiscontinued
    Budget Activity: Plant Operations:
      Student Quality of Services
        Survey--Achieve an 80% rating on
        the Student Quality of Services
        Survey.
      Basic Training....................         99%         80%         80%
      Assess/modify the FLETC Master
        Plan by initiating a
        Comprehensive Development Plan
        (CDP)...........................   Initiate
                                                Plan    Finalize   Implement

                   Object Classification (in millions of dollars)

    ----------------------------------------------------------------------------
    Identification code 20-0104-0-1-751      1999 actual   2000 est.   2001 est.
    ----------------------------------------------------------------------------

          Direct obligations:

            Personnel compensation:
    11.1      Full-time permanent...........          30          33          36
    11.8      Special personal services
                payments....................           1           1           1
                                               ---------   ---------  ----------
    11.9        Total personnel compensation          31          34          37
    12.1    Civilian personnel benefits.....           9          12          14
    21.0    Travel and transportation of
              persons.......................           2           3           3
    22.0    Transportation of things........           1           2           1
    23.3    Communications, utilities, and
              miscellaneous charges.........           3           4           5
    24.0    Printing and reproduction.......           1           1           1
    25.2    Other services..................          13          18          18
    26.0    Supplies and materials..........           7          10          11
    31.0    Equipment.......................           5           7           7
    32.0    Land and structures.............                       1           1
                                               ---------   ---------  ----------
    99.0      Subtotal, direct obligations..          72          92          98
    99.0  Reimbursable obligations..........          40          35          36
                                               ---------   ---------  ----------
    99.9    Total new obligations...........         112         127         134
    ---------------------------------------------------------------------------

                                  Personnel Summary

    ----------------------------------------------------------------------------
    Identification code 20-0104-0-1-751      1999 actual   2000 est.   2001 est.
    ----------------------------------------------------------------------------
        Direct:
    1001  Total compensable workyears: Full-
            time equivalent employment......         529         572         607
        Reimbursable:
    2001  Total compensable workyears: Full-
            time equivalent employment......          31          40          50
    ---------------------------------------------------------------------------

          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,
    [$21,611,000] $17,331,000, to remain available until expended. (Treasury
    Department Appropriations Act, 2000.)

                   Program and Financing (in millions of dollars)

    ----------------------------------------------------------------------------
    Identification code 20-0105-0-1-751      1999 actual   2000 est.   2001 est.
    ----------------------------------------------------------------------------

        Obligations by program activity:
    10.00 Total new obligations.............          59          32          21
    ----------------------------------------------------------------------------

        Budgetary resources available for obligation:
    21.40 Unobligated balance available,
            start of year...................          36          13           4
    22.00 New budget authority (gross)......          35          22          17
    22.10 Resources available from
            recoveries of prior year
            obligations.....................           1           1
                                               ---------   ---------  ----------
    23.90   Total budgetary resources
              available for obligation......          72          36          21
    23.95 Total new obligations.............         -59         -32         -21
    24.40 Unobligated balance available, end
            of year.........................          13           4
    ----------------------------------------------------------------------------

        New budget authority (gross), detail:
          Discretionary:

    40.00   Appropriation...................          35          22          17
    ----------------------------------------------------------------------------

        Change in unpaid obligations:
    72.40 Unpaid obligations, start of year:
            Obligated balance, start of year          29          55          54
    73.10 Total new obligations.............          59          32          21
    73.20 Total outlays (gross).............         -32         -32         -27
    73.45 Adjustments in unexpired accounts.          -1          -1
    74.40 Unpaid obligations, end of year:
            Obligated balance, end of year..          55          54          48
    ----------------------------------------------------------------------------

        Outlays (gross), detail:
    86.90 Outlays from new discretionary
            authority.......................          10           3           2
    86.93 Outlays from discretionary
            balances........................          22          29          25
                                               ---------   ---------  ----------
    87.00   Total outlays (gross)...........          32          32          27
    ----------------------------------------------------------------------------

        Net budget authority and outlays:
    89.00 Budget authority..................          35          22          17
    90.00 Outlays...........................          32          32          27
    ---------------------------------------------------------------------------

        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.

    [[Page 833]]

        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 73
    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. The Treasury Forfeiture Fund will provide $14
    million for the construction of dormitories at the Glynco, Georgia,
    facility and the construction of firearms ranges at the Artesia, New
    Mexico, facility.

                   Object Classification (in millions of dollars)

    ----------------------------------------------------------------------------
    Identification code 20-0105-0-1-751      1999 actual   2000 est.   2001 est.
    ----------------------------------------------------------------------------
    25.2  Other services....................           1           1           1
    31.0  Equipment.........................           2           2           2
    32.0  Land and structures...............          56          29          18
                                               ---------   ---------  ----------
    99.9    Total new obligations...........          59          32          21
    ---------------------------------------------------------------------------

                           INTERAGENCY LAW ENFORCEMENT

                                  Federal Funds

    General and special funds:

                     Interagency Crime and Drug Enforcement

        For expenses necessary [for the detection and investigation of
    individuals] to conduct investigations and convict offenders involved in
    organized crime drug trafficking, including cooperative efforts with
    State and local law enforcement, [$61,083,000] as it relates to the
    Treasury Department law enforcement violations such as money laundering,
    violent crime, and smuggling, $103,476,000, of which $7,827,000 shall
    remain available until expended. (Treasury Department Appropriations
    Act, 2000.)

                   Program and Financing (in millions of dollars)

    ----------------------------------------------------------------------------
    Identification code 20-1501-0-1-751      1999 actual   2000 est.   2001 est.
    ----------------------------------------------------------------------------

        Obligations by program activity:
    00.01 Internal Revenue Service..........          38          37          63
    00.02 Bureau of Alcohol, Tobacco and
            Firearms........................          20          10          11
    00.03 United States Customs Service.....          28          28          28
    00.04 Departmental Offices..............                                   1
                                               ---------   ---------  ----------
    10.00   Total new obligations (object
              class 25.3)...................          86          75         103
    ----------------------------------------------------------------------------

        Budgetary resources available for obligation:
    22.00 New budget authority (gross)......          76          75         103
    22.10 Resources available from
            recoveries of prior year
            obligations.....................          10
                                               ---------   ---------  ----------
    23.90   Total budgetary resources
              available for obligation......          86          75         103
    23.95 Total new obligations.............         -86         -75        -103
    ----------------------------------------------------------------------------

        New budget authority (gross), detail:
          Discretionary:

    40.00   Appropriation...................          52          61         103
    40.76   Reduction pursuant to P.L. 106-
              113...........................                      -1
    42.00   Transferred from other accounts.          24          15
                                               ---------   ---------  ----------
    43.00     Appropriation (total
                discretionary)..............          76          75         103
    ----------------------------------------------------------------------------

        Change in unpaid obligations:
    72.40 Unpaid obligations, start of year:
            Obligated balance, start of year          32          21          15
    73.10 Total new obligations.............          86          75         103
    73.20 Total outlays (gross).............         -87         -82         -98
    73.45 Adjustments in unexpired accounts.         -10
    74.40 Unpaid obligations, end of year:
            Obligated balance, end of year..          21          15          19
    ----------------------------------------------------------------------------

        Outlays (gross), detail:
    86.90 Outlays from new discretionary
            authority.......................          62          62          84
    86.93 Outlays from discretionary
            balances........................          25          20          14
                                               ---------   ---------  ----------
    87.00   Total outlays (gross)...........          87          82          98
    ----------------------------------------------------------------------------

        Net budget authority and outlays:
    89.00 Budget authority..................          76          75         103
    90.00 Outlays...........................          87          82          98
    ---------------------------------------------------------------------------

        In a 1982 counterdrug effort, the Department of Justice (DOJ)
    developed the Interagency Crime and Drug Enforcement Task Force (ICDE)
    program to bring together and integrate the efforts of all levels of law
    enforcement in the fight against drugs. The ICDE program designated nine
    domestic regions that deploy the investigative expertise from ten
    Federal agencies, and state and local law enforcement agencies to
    dismantle and disrupt major drug trafficking and money laundering
    organizations and place offenders in jail. Treasury agencies provide
    specific value-added investigative expertise to these major cases. The
    U.S. Customs Service provides specific expertise in international
    smuggling and interdiction; the Bureau of Alcohol, Tobacco and Firearms
    (ATF) provides expertise on firearms and explosives violence; and the
    Internal Revenue Service (Criminal Investigative Division) provides
    expertise on money laundering and tax evasion. Since 1998, the Treasury
    portion of the ICDE program has been administered by Treasury's
    Departmental Offices. Treasury's participating bureaus ATF, Customs, and
    IRS, are reimbursed from this appropriation. Treasury has assigned two
    special agents to oversee ICDE policy and budget for the three Treasury
    bureaus. Funding for Treasury components is primarily utilized for full-
    time equivalent (FTE) employees; however, a portion of funding is used
    for operating expenses incurred during the investigative phase of the
    case.

                          FINANCIAL MANAGEMENT SERVICE

                                  Federal Funds

    General and special funds:

                              Salaries and Expenses

        For necessary expenses of the Financial Management Service,
    [$201,320,000] $202,851,000, of which not to exceed $10,635,000 shall
    remain available until September 30, [2002] 2003, 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, 2000.)

                  Unavailable Collections (in millions of dollars)

    ----------------------------------------------------------------------------
    Identification code 20-1801-0-1-803      1999 actual   2000 est.   2001 est.
    ----------------------------------------------------------------------------
        Balance, start of year:
    01.99 Balance, start of year............
        Receipts:
    02.01 Debt collection fund..............          13          13          20
        Appropriation:
    05.01 Debt collection fund..............         -13         -13         -20
                                               ---------   ---------  ----------
    07.99 Total balance, end of year........
    ---------------------------------------------------------------------------

    [[Page 834]]

                   Program and Financing (in millions of dollars)

    ----------------------------------------------------------------------------
    Identification code 20-1801-0-1-803      1999 actual   2000 est.   2001 est.
    ----------------------------------------------------------------------------

        Obligations by program activity:
          Direct program:

    00.05   Payments........................         142         131         126
    00.06   Collections.....................          11          12          13
    00.07   Debt collection.................          30          26          15
    00.08   Governmentwide accounting and
              reporting.....................          44          46          49
    09.01 Reimbursable program..............         105         111         114
                                               ---------   ---------  ----------
    10.00   Total new obligations...........         332         326         317
    ----------------------------------------------------------------------------

        Budgetary resources available for obligation:
    21.40 Unobligated balance available,
            start of year...................          11          14          13
    22.00 New budget authority (gross)......         337         324         337
    22.10 Resources available from
            recoveries of prior year
            obligations.....................           1
                                               ---------   ---------  ----------
    23.90   Total budgetary resources
              available for obligation......         349         338         350
    23.95 Total new obligations.............        -332        -326        -317
    23.98 Unobligated balance expiring or
            withdrawn.......................          -3
    24.40 Unobligated balance available, end
            of year.........................          14          13          33
    ----------------------------------------------------------------------------

        New budget authority (gross), detail:
          Discretionary:

    40.00   Appropriation...................         196         201         203
    40.76   Reduction pursuant to P.L. 106-
              113...........................                      -1
    42.00   Transferred from other accounts.           6
                                               ---------   ---------  ----------
    43.00     Appropriation (total
                discretionary)..............         202         200         203
          Mandatory:

    60.25   Appropriation (special fund,
              indefinite)...................          13          13          20
          Spending authority from offsetting
              collections:

            Discretionary:
    68.00     Offsetting collections (cash).         110         111         114
    68.10     From Federal sources: Change
                in receivables and unpaid,
                unfilled orders.............          12
                                               ---------   ---------  ----------
    68.90       Spending authority from
                  offsetting collections
                  (total discretionary).....         122         111         114
                                               ---------   ---------  ----------
    70.00   Total new budget authority
              (gross).......................         337         324         337
    ----------------------------------------------------------------------------

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

    72.40   Obligated balance, start of year          50          40          41
    72.95   From Federal sources:
              Receivables and unpaid,
              unfilled orders...............          19          31          31
                                               ---------   ---------  ----------
    72.99     Total unpaid obligations,
                start of year...............          69          71          72
    73.10 Total new obligations.............         332         326         317
    73.20 Total outlays (gross).............        -316        -325        -337
    73.40 Adjustments in expired accounts
            (net)...........................         -13
    73.45 Adjustments in unexpired accounts.          -1
          Unpaid obligations, end of year:

    74.40   Obligated balance, end of year..          40          41          21
    74.95   From Federal sources:
              Receivables and unpaid,
              unfilled orders...............          31          31          31
                                               ---------   ---------  ----------
    74.99     Total unpaid obligations, end
                of year.....................          71          72          52
    ----------------------------------------------------------------------------

        Outlays (gross), detail:
    86.90 Outlays from new discretionary
            authority.......................         269         273         278
    86.93 Outlays from discretionary
            balances........................          48          39          38
    86.97 Outlays from new mandatory
            authority.......................                      13          20
                                               ---------   ---------  ----------
    87.00   Total outlays (gross)...........         316         325         337
    ----------------------------------------------------------------------------

        Offsets:
          Against gross budget authority and outlays:

    88.00   Offsetting collections (cash)
              from: Federal sources.........        -110        -111        -114
          Against gross budget authority only:

    88.95   From Federal sources: Change in
              receivables and unpaid,
              unfilled orders...............         -12
    ----------------------------------------------------------------------------

        Net budget authority and outlays:
    89.00 Budget authority..................         215         213         223
    90.00 Outlays...........................         207         214         223
    ---------------------------------------------------------------------------

        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). The
    control and financial integrity of the Federal payments and collections
    process includes reconciliation, accounting, and claims activities. The
    claims activity settles claims against the United States resulting from
    Government checks which have been forged, lost, stolen, or destroyed,
    and collects monies from those parties liable for fraudulent or
    otherwise improper negotiation of Government checks.

                              PERFORMANCE MEASURES

                                         1999 actual  2000 est.   2001 est.
    Dollar savings by reducing the
    number of check payments ($ in
    millions)...........................       $10.3       $16.3discontinued
    Percentage of check payments
    released on-time....................    99.9949%    99.9993%discontinued
    Percentage of payments customers
    indicating an overall rating of
    satisfied or better.................       99.3%         99%discontinued
    Percentage of forgery and non-
    receipt check claims adjudicated
    within current FMS standards (14
    days or fewer)......................       93.5%         90%         90%
    Percentage of transmissions of value
    (payments) and associated
    information made electronically.....       68.0%         69%         79%
    Number of states in which direct
    Federal EBT is available............           8          16discontinued

                               WORKLOAD STATISTICS

                                   (Thousands)

                                         1999 actual  2000 est.   2001 est.
    1. Number of check claims submitted.       1,391       1,250       1,200
    2. Number of check payments.........     280,973     224,000     187,000
    3. Number of electronic payments....     597,695     656,000     691,000

        2. Collections.--FMS implements collections policy, regulations,
    standards, 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

                                         1999 actual  2000 est.   2001 est.
    Electronic collections as a
    percentage of total collections.....         72%         71%         72%
    Percentage of corporate withholding
    taxes collected electronically......       89.3%         94%discontinued

        3. Debt Collection.--FMS provides debt collection operational
    services to client agencies which includes collection of delinquent
    accounts, offset of Federal payments 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

                                         1999 actual  2000 est.   2001 est.
    Increase collection of the debts
    referred to Treasury from FY 1998
    baseline of $1.988 billion by $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 (including
    child support), and Federal benefit
    payments)...........................     $2.631B     $2.081B       $2.3B
    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 FY 1997........         71%         75%         75%

        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. FMS also works directly with
    agencies to help reconcile reporting differences.

    [[Page 835]]

                              PERFORMANCE MEASURES

                                         1999 actual  2000 est.   2001 est.
    Percentage of agency reports for the
    Consolidated Financial Statement
    (CFS) processed by FMS within the
    established standard range..........       data
                                        available 3/
                                                  00         97%         93%
    Percentage of days the Daily
    Treasury Statement is released on
    time................................        100%       99.6%discontinued

                   Object Classification (in millions of dollars)

    ----------------------------------------------------------------------------
    Identification code 20-1801-0-1-803      1999 actual   2000 est.   2001 est.
    ----------------------------------------------------------------------------

          Direct obligations:

            Personnel compensation:
    11.1      Full-time permanent...........         102         102          96
    11.3      Other than full-time permanent           2           1           2
    11.5      Other personnel compensation..           3           3           3
                                               ---------   ---------  ----------
    11.9        Total personnel compensation         107         106         101
    12.1    Civilian personnel benefits.....          21          20          19
    21.0    Travel and transportation of
              persons.......................           2           2           2
    23.1    Rental payments to GSA..........          15          16          17
    23.3    Communications, utilities, and
              miscellaneous charges.........          13          14          14
    24.0    Printing and reproduction.......           1           1           1
    25.1    Advisory and assistance services           6           4           4
    25.2    Other services..................          34          24          17
    25.3    Purchases of goods and services
              from Government accounts......           3           6           5
    25.4    Operation and maintenance of
              facilities....................           1           1           1
    25.7    Operation and maintenance of
              equipment.....................           7           6           7
    26.0    Supplies and materials..........           5           4           5
    31.0    Equipment.......................          11          11          10
                                               ---------   ---------  ----------
    99.0      Subtotal, direct obligations..         226         215         203
    99.0  Reimbursable obligations..........         106         111         113
    99.5  Below reporting threshold.........                                   1
                                               ---------   ---------  ----------
    99.9    Total new obligations...........         332         326         317
    ---------------------------------------------------------------------------

                                  Personnel Summary

    ----------------------------------------------------------------------------
    Identification code 20-1801-0-1-803      1999 actual   2000 est.   2001 est.
    ----------------------------------------------------------------------------
        Direct:
    1001  Total compensable workyears: Full-
            time equivalent employment......       1,933       1,986       1,844
        Reimbursable:
    2001  Total compensable workyears: Full-
            time equivalent employment......         110         156         277
    ---------------------------------------------------------------------------

             Payment to Department of Justice, FIRREA Related Claims

                   Program and Financing (in millions of dollars)

    ----------------------------------------------------------------------------
    Identification code 20-0177-0-1-752      1999 actual   2000 est.   2001 est.
    ----------------------------------------------------------------------------

        Change in unpaid obligations:
    72.40 Unpaid obligations, start of year:
            Obligated balance, start of year          28           2
    73.10 Total new obligations.............
    73.20 Total outlays (gross).............         -26          -2
    74.40 Unpaid obligations, end of year:
            Obligated balance, end of year..           2
    ----------------------------------------------------------------------------

        Outlays (gross), detail:
    86.98 Outlays from mandatory balances...          26           2
    ----------------------------------------------------------------------------

        Net budget authority and outlays:
    89.00 Budget authority..................
    90.00 Outlays...........................          26           2
    ---------------------------------------------------------------------------

        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      1999 actual   2000 est.   2001 est.
    ----------------------------------------------------------------------------

        Obligations by program activity:
    10.00 Total new obligations (object
            class 41.0).....................       2,328       1,072       1,728
    ----------------------------------------------------------------------------

        Budgetary resources available for obligation:
    22.00 New budget authority (gross)......       2,328       1,072       1,728
    23.95 Total new obligations.............      -2,328      -1,072      -1,728
    ----------------------------------------------------------------------------

        New budget authority (gross), detail:
          Mandatory:

    60.05   Appropriation (indefinite)......       2,328       1,072       1,728
    ----------------------------------------------------------------------------

        Change in unpaid obligations:
    73.10 Total new obligations.............       2,328       1,072       1,728
    73.20 Total outlays (gross).............      -2,328      -1,072      -1,728
    ----------------------------------------------------------------------------

        Outlays (gross), detail:
    86.97 Outlays from new mandatory
            authority.......................       2,328       1,072       1,728
    ----------------------------------------------------------------------------

        Net budget authority and outlays:
    89.00 Budget authority..................       2,328       1,072       1,728
    90.00 Outlays...........................       2,328       1,072       1,728
    ---------------------------------------------------------------------------

        The Financial Institutions Reform, Recovery, and Enforcement Act of
    1989 (FIRREA) 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.

         Payment to Terrestrial Wildlife Habitat Restoration Trust Fund

                   Program and Financing (in millions of dollars)

    ----------------------------------------------------------------------------
    Identification code 20-1738-0-1-306      1999 actual   2000 est.   2001 est.
    ----------------------------------------------------------------------------

        Obligations by program activity:
    00.01 Cheyenne River Sioux Tribe
            Terrestrial Wildlife restoration
            trust fund......................           4           4           4
    00.02 Lower Brule Sioux Tribe
            terrestrial restoration trust
            fund............................           1           1           1
                                               ---------   ---------  ----------
    10.00   Total new obligations (object
              class 41.0)...................           5           5           5
    ----------------------------------------------------------------------------

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

        New budget authority (gross), detail:
          Mandatory:

    60.00   Appropriation...................           5           5           5
    ----------------------------------------------------------------------------

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

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

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

    [[Page 836]]

        Section 604(b) of the Water Resources Development Act of 1999 (P.L.
    106-53) requires that the Secretary of the Treasury, beginning in 1999,
    deposit $5 million annually (74 percent into the Cheyenne River Sioux
    Tribe Terrestrial Wildlife Restoration Trust Fund and 26 percent into
    the Lower Brule Sioux Tribe Terrestrial Wildlife Restoration Trust Fund)
    until a total of $57.4 million has been deposited.

                     Federal Reserve Bank Reimbursement Fund

                   Program and Financing (in millions of dollars)

    ----------------------------------------------------------------------------
    Identification code 20-1884-0-1-803      1999 actual   2000 est.   2001 est.
    ----------------------------------------------------------------------------

        Obligations by program activity:
    10.00 Total new obligations (object
            class 25.2).....................         104         127         129
    ----------------------------------------------------------------------------

        Budgetary resources available for obligation:
    21.40 Unobligated balance available,
            start of year...................          30          51          51
    22.00 New budget authority (gross)......         124         127         129
    22.10 Resources available from
            recoveries of prior year
            obligations.....................           2
                                               ---------   ---------  ----------
    23.90   Total budgetary resources
              available for obligation......         156         178         180
    23.95 Total new obligations.............        -104        -127        -129
    24.40 Unobligated balance available, end
            of year.........................          51          51          51
    ----------------------------------------------------------------------------

        New budget authority (gross), detail:
          Mandatory:

    60.05   Appropriation (indefinite)......         124         127         129
    ----------------------------------------------------------------------------

        Change in unpaid obligations:
    72.40 Unpaid obligations, start of year:
            Obligated balance, start of year          56          26          26
    73.10 Total new obligations.............         104         127         129
    73.20 Total outlays (gross).............        -132        -127        -129
    73.45 Adjustments in unexpired accounts.          -2
    74.40 Unpaid obligations, end of year:
            Obligated balance, end of year..          26          26          26
    ----------------------------------------------------------------------------

        Outlays (gross), detail:
    86.97 Outlays from new mandatory
            authority.......................         102          78          99
    86.98 Outlays from mandatory balances...          30          51          30
                                               ---------   ---------  ----------
    87.00   Total outlays (gross)...........         132         127         129
    ----------------------------------------------------------------------------

        Net budget authority and outlays:
    89.00 Budget authority..................         124         127         129
    90.00 Outlays...........................         132         127         129
    ---------------------------------------------------------------------------

        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      1999 actual   2000 est.   2001 est.
    ----------------------------------------------------------------------------

        Obligations by program activity:
    10.00 Total new obligations (object
            class 43.0).....................           5           8           8
    ----------------------------------------------------------------------------

        Budgetary resources available for obligation:
    22.00 New budget authority (gross)......           5           8           8
    23.95 Total new obligations.............          -5          -8          -8
    ----------------------------------------------------------------------------

        New budget authority (gross), detail:
          Mandatory:

    60.05   Appropriation (indefinite)......           5           8           8
    ----------------------------------------------------------------------------

        Change in unpaid obligations:
    72.40 Unpaid obligations, start of year:
            Obligated balance, start of year          20          21          21
    73.10 Total new obligations.............           5           8           8
    73.20 Total outlays (gross).............          -5          -8          -8
    74.40 Unpaid obligations, end of year:
            Obligated balance, end of year..          21          21          21
    ----------------------------------------------------------------------------

        Outlays (gross), detail:
    86.97 Outlays from new mandatory
            authority.......................           5           8           8
    ----------------------------------------------------------------------------

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

        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      1999 actual   2000 est.   2001 est.
    ----------------------------------------------------------------------------

        Obligations by program activity:
    10.00 Total new obligations (object
            class 25.2).....................          20          14          13
    ----------------------------------------------------------------------------

        Budgetary resources available for obligation:
    22.00 New budget authority (gross)......          20          14          13
    23.95 Total new obligations.............         -20         -14         -13
    ----------------------------------------------------------------------------

        New budget authority (gross), detail:
          Mandatory:

    60.05   Appropriation (indefinite)......          20          14          13
    ----------------------------------------------------------------------------

        Change in unpaid obligations:
    72.40 Unpaid obligations, start of year:
            Obligated balance, start of year                       2
    73.10 Total new obligations.............          20          14          13
    73.20 Total outlays (gross).............         -18         -16         -13
    74.40 Unpaid obligations, end of year:
            Obligated balance, end of year..           2
    ----------------------------------------------------------------------------

        Outlays (gross), detail:
    86.97 Outlays from new mandatory
            authority.......................          18          14          13
    86.98 Outlays from mandatory balances...                       2
                                               ---------   ---------  ----------
    87.00   Total outlays (gross)...........          18          16          13
    ----------------------------------------------------------------------------

        Net budget authority and outlays:
    89.00 Budget authority..................          20          14          13
    90.00 Outlays...........................          18          16          13
    ---------------------------------------------------------------------------

        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      1999 actual   2000 est.   2001 est.
    ----------------------------------------------------------------------------

        Obligations by program activity:
    10.00 Total new obligations (object
            class 43.0).....................       3,617       3,795       3,858
    ----------------------------------------------------------------------------

        Budgetary resources available for obligation:
    22.00 New budget authority (gross)......       3,617       3,795       3,858
    23.95 Total new obligations.............      -3,617      -3,795      -3,858
    ----------------------------------------------------------------------------

    [[Page 837]]

        New budget authority (gross), detail:
          Mandatory:

    60.05   Appropriation (indefinite)......       3,617       3,795       3,858
    ----------------------------------------------------------------------------

        Change in unpaid obligations:
    73.10 Total new obligations.............       3,617       3,795       3,858
    73.20 Total outlays (gross).............      -3,617      -3,795      -3,858
    ----------------------------------------------------------------------------

        Outlays (gross), detail:
    86.97 Outlays from new mandatory
            authority.......................       3,617       3,795       3,858
    ----------------------------------------------------------------------------

        Net budget authority and outlays:
    89.00 Budget authority..................       3,617       3,795       3,858
    90.00 Outlays...........................       3,617       3,795       3,858
    ---------------------------------------------------------------------------

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

                       Claims, Judgments, and Relief Acts

                   Program and Financing (in millions of dollars)

    ----------------------------------------------------------------------------
    Identification code 20-1895-0-1-808      1999 actual   2000 est.   2001 est.
    ----------------------------------------------------------------------------

        Obligations by program activity:
    00.01 Claims for damages................          28          25          12
    00.03 Claims for contract disputes......         686          75          79
                                               ---------   ---------  ----------
    00.91   Total claims adjudicated
              administratively..............         714         100          91
          Judgments of the Court:

    01.01   Judgments, Court of Claims......         587         200         192
    01.02   Judgments, U.S. Courts..........         558         425         429
                                               ---------   ---------  ----------
    01.91     Total judgments of the courts.       1,145         625         621
                                               ---------   ---------  ----------
    10.00   Total new obligations...........       1,859         725         712
    ----------------------------------------------------------------------------

        Budgetary resources available for obligation:
    22.00 New budget authority (gross)......       1,859         725         712
    23.95 Total new obligations.............      -1,859        -725        -712
    ----------------------------------------------------------------------------

        New budget authority (gross), detail:
          Mandatory:

    60.05   Appropriation (indefinite)......       1,859         725         712
    ----------------------------------------------------------------------------

        Change in unpaid obligations:
    72.40 Unpaid obligations, start of year:
            Obligated balance, start of year                      32
    73.10 Total new obligations.............       1,859         725         712
    73.20 Total outlays (gross).............      -1,827        -757        -712
    74.40 Unpaid obligations, end of year:
            Obligated balance, end of year..          32
    ----------------------------------------------------------------------------

        Outlays (gross), detail:
    86.97 Outlays from new mandatory
            authority.......................       1,827         725         712
    86.98 Outlays from mandatory balances...                      32
                                               ---------   ---------  ----------
    87.00   Total outlays (gross)...........       1,827         757         712
    ----------------------------------------------------------------------------

        Net budget authority and outlays:
    89.00 Budget authority..................       1,859         725         712
    90.00 Outlays...........................       1,827         757         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      1999 actual   2000 est.   2001 est.
    ----------------------------------------------------------------------------
    42.0  Insurance claims and indemnities..       1,859         625         612
    43.0  Interest and dividends............                     100         100
                                               ---------   ---------  ----------
    99.9    Total new obligations...........       1,859         725         712
    ---------------------------------------------------------------------------

                             Energy Security Reserve

                   Program and Financing (in millions of dollars)

    ----------------------------------------------------------------------------
    Identification code 20-0112-0-1-271      1999 actual   2000 est.   2001 est.
    ----------------------------------------------------------------------------

        Budgetary resources available for obligation:
    21.40 Unobligated balance available,
            start of year...................         304         304         304
    22.40 Capital transfer to general fund..                                -304
                                               ---------   ---------  ----------
    23.90   Total budgetary resources
              available for obligation......         304         304
    24.40 Unobligated balance available, end
            of year.........................         304         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      1999 actual   2000 est.   2001 est.
    ----------------------------------------------------------------------------

        Budgetary resources available for obligation:
    21.40 Unobligated balance available,
            start of year...................          51          55          10
    22.00 New budget authority (gross)......           5         -45           2
                                               ---------   ---------  ----------
    23.90   Total budgetary resources
              available for obligation......          56          10          12
    23.95 Total new obligations.............
    24.40 Unobligated balance available, end
            of year.........................          55          10          14
    ----------------------------------------------------------------------------

        New budget authority (gross), detail:
          Discretionary:

    41.00   Transferred to other accounts...                     -49          -2
                                               ---------   ---------  ----------
    43.00     Appropriation (total
                discretionary)..............                     -49          -2
    68.00 Spending authority from offsetting
            collections: Offsetting
            collections (cash)..............           5           4           4
                                               ---------   ---------  ----------
    70.00   Total new budget authority
              (gross).......................           5         -45           2
    ----------------------------------------------------------------------------

        Change in unpaid obligations:
    72.40 Unpaid obligations, start of year:
            Obligated balance, start of year           2           2
    74.40 Unpaid obligations, end of year:
            Obligated balance, end of year..           2
    ----------------------------------------------------------------------------

        Offsets:
          Against gross budget authority and outlays:

    88.40   Offsetting collections (cash)
              from: Non-Federal sources.....          -5          -4          -4
    ----------------------------------------------------------------------------

    [[Page 838]]

        Net budget authority and outlays:
    89.00 Budget authority..................                     -49          -2
    90.00 Outlays...........................          -5          -4          -4
    ---------------------------------------------------------------------------

                     Summary of Budget Authority and Outlays

                            (in millions of dollars)

                                         1999 actual  2000 est.   2001 est.
    Enacted/requested:
      Budget Authority..................                     -49          -2
      Outlays...........................          -5          -4          -4
    Supplemental proposal:
      Budget Authority..................                      -4
      Outlays...........................
                                        ------------------------------------
    Total:
      Budget Authority..................                     -53          -2
      Outlays...........................          -5          -4          -4
                                        ====================================

        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

                   Program and Financing (in millions of dollars)

    ----------------------------------------------------------------------------
    Identification code 20-1850-0-1-908      1999 actual   2000 est.   2001 est.
    ----------------------------------------------------------------------------

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

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

        New budget authority (gross), detail:
          Mandatory:

    60.00   Appropriation...................           3
    ----------------------------------------------------------------------------

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

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

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

        The Agricultural Credit Act of 1987 (Public Law 100-233) authorized
    such sums as necessary to be appropriated to the Secretary of the
    Treasury for payment to the Farm Credit System Financial Assistance
    Corporation (FAC).

        Treasury payments annually reimburse the FAC for interest expense on
    FAC debt, which was authorized to be issued through 1992. Treasury is
    authorized to pay all or part of FAC interest for the first 10 years on
    each 15-year FAC debt issuance. Debt proceeds are used to provide
    assistance to financially troubled Farm Credit System lending
    institutions. No payments will be made after 1999.

        The Agricultural Credit Act of 1987 provided that the Farm Credit
    System's share of interest assessment for FAC debt would increase if the
    System's retained earnings exceeded five percent of its assets. For
    1997, 1998, and 1999 the Treasury portion of interest assessments was
    estimated at 9, 7, and 2 percent respectively.

                          Check Forgery Insurance Fund

                   Program and Financing (in millions of dollars)

    ----------------------------------------------------------------------------
    Identification code 20-4109-0-3-803      1999 actual   2000 est.   2001 est.
    ----------------------------------------------------------------------------

        Obligations by program activity:
    00.01 Direct program....................                       8           2
    09.01 Reimbursable program..............           3           5           6
                                               ---------   ---------  ----------
    10.00   Total new obligations...........           3          13           8
    ----------------------------------------------------------------------------

        Budgetary resources available for obligation:
    21.40 Unobligated balance available,
            start of year...................           7           4
    22.00 New budget authority (gross)......                       9           8
                                               ---------   ---------  ----------
    23.90   Total budgetary resources
              available for obligation......           7          13           8
    23.95 Total new obligations.............          -3         -13          -8
    24.40 Unobligated balance available, end
            of year.........................           4
    ----------------------------------------------------------------------------

        New budget authority (gross), detail:
          Mandatory:

    60.05   Appropriation (indefinite)......                       4           2
    69.00 Offsetting collections (cash).....                       5           6
                                               ---------   ---------  ----------
    70.00   Total new budget authority
              (gross).......................                       9           8
    ----------------------------------------------------------------------------

        Change in unpaid obligations:
    73.10 Total new obligations.............           3          13           8
    73.20 Total outlays (gross).............          -3         -13          -8
    ----------------------------------------------------------------------------

        Outlays (gross), detail:
    86.97 Outlays from new mandatory
            authority.......................                       9           8
    86.98 Outlays from mandatory balances...           3           4
                                               ---------   ---------  ----------
    87.00   Total outlays (gross)...........           3          13           8
    ----------------------------------------------------------------------------

        Offsets:
          Against gross budget authority and outlays:

    88.00   Offsetting collections (cash)
              from: Federal sources.........                      -5          -6
    ----------------------------------------------------------------------------

        Net budget authority and outlays:
    89.00 Budget authority..................                       4           2
    90.00 Outlays...........................           3           8           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. If the U.S. Treasury
    is unable to recover funds through reclamation procedures, the Fund
    sustains the loss.

                   Object Classification (in millions of dollars)

    ----------------------------------------------------------------------------
    Identification code 20-4109-0-3-803      1999 actual   2000 est.   2001 est.
    ----------------------------------------------------------------------------
    42.0  Direct obligations: Insurance
            claims and indemnities..........                       8           2
    42.0  Reimbursable obligations:
            Insurance claims and indemnities           3           5           6
                                               ---------   ---------  ----------
    99.9    Total new obligations...........           3          13           8
    ---------------------------------------------------------------------------

    [[Page 839]]

                                   Trust Funds

      Cheyenne River Sioux Tribe Terrestrial Wildlife Habitat Restoration
                                   Trust Fund

                  Unavailable Collections (in millions of dollars)

    ----------------------------------------------------------------------------
    Identification code 20-8209-0-7-306      1999 actual   2000 est.   2001 est.
    ----------------------------------------------------------------------------
        Balance, start of year:
    01.99 Balance, start of year............                       4           8
        Receipts:
    02.01 General fund payments.............           4           4           4
    02.02 Earnings on investments...........                                   1
                                               ---------   ---------  ----------
    02.99   Total receipts..................           4           4           5
                                               ---------   ---------  ----------
    04.00 Total: Balances and collections...           4           8          13
                                               ---------   ---------  ----------
    07.99 Total balance, end of year........           4           8          13
    ---------------------------------------------------------------------------

        This schedule reflects the payments made to the Cheyenne River Sioux
    Tribe Terrestrial Wildlife Restoration Trust Fund and the Lower Brule
    Sioux Tribe Terrestrial Wildlife Restoration Trust Fund. After the funds
    are fully capitalized (at a total level of $57.4 million), interest
    earned will be available to carry out the purposes of the funds.

                        FEDERAL FINANCING BANK ACTIVITIES

                                  Federal Funds

    Intragovernmental funds:

                             Federal Financing Bank

                   Program and Financing (in millions of dollars)

    ----------------------------------------------------------------------------
    Identification code 20-4521-0-4-803      1999 actual   2000 est.   2001 est.
    ----------------------------------------------------------------------------

        Obligations by program activity:
    09.01 Administrative expenses...........           2           2           2
    09.02 Interest on borrowings from
            Treasury........................       2,484       2,412       2,159
    09.03 Interest on borrowings from civil
            service retirement trust fund...       1,337       1,337       1,337
    09.04 Prepayment premiums...............       1,155
    09.05 Interest on prepayment premiums...          19
                                               ---------   ---------  ----------
    10.00   Total new obligations...........       4,997       3,752       3,499
    ----------------------------------------------------------------------------

        Budgetary resources available for obligation:
    21.40 Unobligated balance available,
            start of year...................          11          37          37
    22.00 New budget authority (gross)......       5,023       3,752       3,499
                                               ---------   ---------  ----------
    23.90   Total budgetary resources
              available for obligation......       5,034       3,789       3,536
    23.95 Total new obligations.............      -4,997      -3,752      -3,499
    24.40 Unobligated balance available, end
            of year.........................          37          37          37
    ----------------------------------------------------------------------------

        New budget authority (gross), detail:
          Discretionary:

    40.00   Appropriation...................       3,317
    40.47   Portion applied to repay debt...      -3,317
                                               ---------   ---------  ----------
    43.00     Appropriation (total
                discretionary)..............
          Mandatory:

    60.05   Appropriation (indefinite)......       1,155
    67.15   Authority to borrow (indefinite)                      21          22
    69.00 Offsetting collections (cash).....       3,868       3,731       3,477
                                               ---------   ---------  ----------
    70.00   Total new budget authority
              (gross).......................       5,023       3,752       3,499
    ----------------------------------------------------------------------------

        Change in unpaid obligations:
    72.40 Unpaid obligations, start of year:
            Obligated balance, start of year         337         337         337
    73.10 Total new obligations.............       4,997       3,752       3,499
    73.20 Total outlays (gross).............      -4,997      -3,752      -3,499
    74.40 Unpaid obligations, end of year:
            Obligated balance, end of year..         337         337         337
    ----------------------------------------------------------------------------

        Outlays (gross), detail:
    86.97 Outlays from new mandatory
            authority.......................       4,986       3,752       3,499
    86.98 Outlays from mandatory balances...          11
                                               ---------   ---------  ----------
    87.00   Total outlays (gross)...........       4,997       3,752       3,499
    ----------------------------------------------------------------------------

        Offsets:
          Against gross budget authority and outlays:

    88.00   Offsetting collections (cash)
              from: Federal sources.........      -3,868      -3,731      -3,477
    ----------------------------------------------------------------------------

        Net budget authority and outlays:
    89.00 Budget authority..................       1,155          21          22
    90.00 Outlays...........................       1,130          21          22
    ---------------------------------------------------------------------------

        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.

    [[Page 840]]

                 NET LENDING AND LOANS OUTSTANDING, END OF YEAR

                            (in millions of dollars)

                                         1999 actual  2000 est.   2001 est.
    A. Department of Agriculture:
      1. Rural housing loans:
        Lending, net....................      -2,375      -1,585        -385
        Loans outstanding...............       7,125       5,540       5,155
      2. Rural development loans:
        Lending, net....................        -265                    -975
        Loans outstanding...............       3,410       3,410       2,435
      3. Rural Utilities Service:
        Lending, net....................        -282      -1,041         285
        Loans outstanding...............      18,484      17,443      17,728
    B. Department of Defense:
      1. Defense working capital funds:
        Lending, net....................         -86         -91        -106
        Loans outstanding...............       1,139       1,048         942
    C. Department of Education:
      1. Historically black colleges and
        universities:
        Lending, net....................           6          25          25
        Loans outstanding...............          11          36          61
    D. Department of Health and Human
        Services:
      1. Health maintenance
        organizations:
        Lending, net....................          -1          -1          -1
        Loans outstanding...............           2           1
      2. Medical facility loans:
        Lending, net....................          -4          -2          -1
        Loans outstanding...............           3           1
    E. Department of Housing and Urban
        Development:
      1. Section 108 guaranteed loans:
        Lending, net....................         -17          -4          -4
        Loans outstanding...............          14          10           6
      2. Low-rent public housing:
        Lending, net....................         -72         -71         -71
        Loans outstanding...............       1,420       1,349       1,278
    F. Department of the Interior:
      1. Territory of the Virgin
        Islands:
        Lending, net....................          -1          -1          -1
        Loans outstanding...............          16          15          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....................         644         -80         -56
        Loans outstanding...............       2,405       2,325       2,269
      2. Pennsylvania Avenue Activities:
        Lending, net....................        -713
        Loans outstanding...............
    I. International Assistance
        Programs:
      1. Foreign military sales credit:
        Lending, net....................        -218        -221        -233
        Loans outstanding...............       2,611       2,390       2,157
    J. Small Business Administration:
      1. Section 503 guaranteed loans:
        Lending, net....................         -40         -23         -20
        Loans outstanding...............         194         171         151
    K. Postal Service:
      Lending, net......................         583       1,923         449
      Loans outstanding.................       6,279       8,202       8,651
                                        ====================================
    Total lending:
      Lending, net......................      -2,840      -1,172      -1,094
      Loans outstanding.................      43,115      41,943      40,850
                                        ====================================
        * $500 thousand or less.

                                 Balance Sheet (in millions of dollars)

    -----------------------------------------------------------------------------------------------
    Identification code   20-4521-0-4-803    1998 actual    1999 actual     2000 est.      2001 est.
    -----------------------------------------------------------------------------------------------
        ASSETS:
          Federal assets:

    1101    Fund balances with Treasury.....         348            610           610            610
            Investments in US securities:
    1104      Agency securities, par........      45,919         43,003        41,831         40,738
    1106      Receivables, net..............       1,051            910           796            724
                                            ------------ --------------  ------------  -------------
    1999    Total assets....................      47,318         44,523        43,237         42,072
        LIABILITIES:
          Federal liabilities:

    2101    Accounts payable................       1,380          1,235         1,121          1,049
            Debt:
    2103      Borrowing from Treasury.......      34,217         28,276        27,125         26,054
    2103      Debt arising from prepayment
                premiums....................
    2103      Borrowing from the Civil
                Service Retirement Trust
                Fund........................      15,000         15,000        15,000         15,000
                                            ------------ --------------  ------------  -------------
    2999    Total liabilities...............      50,597         44,511        43,246         42,103
        NET POSITION:
    3300  Cumulative results of operations..      -3,279             12            -9            -31
                                            ------------ --------------  ------------  -------------
    3999    Total net position..............      -3,279             12            -9            -31
                                            ------------ --------------  ------------  -------------
    4999  Total liabilities and net position      47,318         44,523        43,237         42,072
    -----------------------------------------------------------------------------------------------

                   Object Classification (in millions of dollars)

    ----------------------------------------------------------------------------
    Identification code 20-4521-0-4-803      1999 actual   2000 est.   2001 est.
    ----------------------------------------------------------------------------
    25.2  Other services....................           2           2           2
    43.0  Interest and dividends............       4,995       3,750       3,497
                                               ---------   ---------  ----------
    99.9    Total new obligations...........       4,997       3,752       3,499
    ---------------------------------------------------------------------------

                     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; not to exceed $50,000 for cooperative research
    and development programs for Laboratory Services and Fire Research
    Center activities; and provision of laboratory assistance to State and
    local agencies, with or without reimbursement, [$565,959,000]
    $755,903,000, [of which $39,000,000 may be used for the Youth Crime Gun
    Interdiction Initiative;] of which not to exceed $1,000,000 shall be
    available for the payment of attorneys' fees as provided by 18 U.S.C.
    924(d)(2); and [of which $1,000,000] that the amount appropriated 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] and related Federal 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, 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 [2000] 2001: [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.

    [[Page 841]]

    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 one installation or site of a State or local
    authority who has obtained similar equipment through a Federal grant or
    subsidy unless the State or local authority agrees in writing to the
    original grantor 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, 2000.)

                   Program and Financing (in millions of dollars)

    ----------------------------------------------------------------------------
    Identification code 20-1000-0-1-751      1999 actual   2000 est.   2001 est.
    ----------------------------------------------------------------------------

        Obligations by program activity:
          Direct program:

    00.01   Reduce violent crime............         418         432         566
    00.02   Collect revenue.................          65          66         101
    00.03   Protect the public..............          70          72          91
                                               ---------   ---------  ----------
    01.92     Total direct program..........         553         570         758
    09.01 Reimbursable program..............          41          51          51
                                               ---------   ---------  ----------
    10.00   Total new obligations...........         594         621         809
    ----------------------------------------------------------------------------

        Budgetary resources available for obligation:
    21.40 Unobligated balance available,
            start of year...................          10          11           6
    22.00 New budget authority (gross)......         599         616         807
    22.10 Resources available from
            recoveries of prior year
            obligations.....................           2
                                               ---------   ---------  ----------
    23.90   Total budgetary resources
              available for obligation......         611         627         813
    23.95 Total new obligations.............        -594        -621        -809
    23.98 Unobligated balance expiring or
            withdrawn.......................          -6
    24.40 Unobligated balance available, end
            of year.........................          11           6           4
    ----------------------------------------------------------------------------

        New budget authority (gross), detail:
          Discretionary:

    40.00   Appropriation...................         542         566         756
    40.75   Reduction pursuant to P.L. 106-
              51............................          -1
    40.76   Reduction pursuant to P.L. 106-
              113...........................                      -1
    42.00   Transferred from other accounts.          16
                                               ---------   ---------  ----------
    43.00     Appropriation (total
                discretionary)..............         557         565         756
    50.00   Reappropriation.................           1
          Spending authority from offsetting
              collections:

    68.00   Offsetting collections (cash)...           6          51          51
    68.10   From Federal sources: Change in
              receivables and unpaid,
              unfilled orders...............          35
                                               ---------   ---------  ----------
    68.90     Spending authority from
                offsetting collections
                (total discretionary).......          41          51          51
                                               ---------   ---------  ----------
    70.00   Total new budget authority
              (gross).......................         599         616         807
    ----------------------------------------------------------------------------

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

    72.40   Obligated balance, start of year          86          75         131
    72.95   From Federal sources:
              Receivables and unpaid,
              unfilled orders...............                      35          35
                                               ---------   ---------  ----------
    72.99     Total unpaid obligations,
                start of year...............          86         110         166
    73.10 Total new obligations.............         594         621         809
    73.20 Total outlays (gross).............        -558        -565        -790
    73.40 Adjustments in expired accounts
            (net)...........................         -10
    73.45 Adjustments in unexpired accounts.          -2
          Unpaid obligations, end of year:

    74.40   Obligated balance, end of year..          75         131         150
    74.95   From Federal sources:
              Receivables and unpaid,
              unfilled orders...............          35          35          35
                                               ---------   ---------  ----------
    74.99     Total unpaid obligations, end
                of year.....................         110         166         185
    ----------------------------------------------------------------------------

        Outlays (gross), detail:
    86.90 Outlays from new discretionary
            authority.......................         503         560         731
    86.93 Outlays from discretionary
            balances........................          55           5          59
                                               ---------   ---------  ----------
    87.00   Total outlays (gross)...........         558         565         790
    ----------------------------------------------------------------------------

        Offsets:
          Against gross budget authority and outlays:

            Offsetting collections (cash)
                from:
              Federal sources:
    88.00       Drug enforcement............          -1         -10         -10
    88.00       Other Federal sources.......          -5         -41         -41
                                               ---------   ---------  ----------
    88.90       Total, offsetting
                  collections (cash)........          -6         -51         -51
          Against gross budget authority only:

    88.95   From Federal sources: Change in
              receivables and unpaid,
              unfilled orders...............         -35
    ----------------------------------------------------------------------------

        Net budget authority and outlays:
    89.00 Budget authority..................         558         565         756
    90.00 Outlays...........................         552         514         739
    ---------------------------------------------------------------------------

        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 taxpayer
    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.

        In 2001, the Treasury Forfeiture Fund will provide $6 million for
    construction-related costs associated with ATF's National Laboratory and
    Fire Research facilities and for continued deployment of the integrated
    ballistics system.

        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

                                         1999 actual  2000 est.   2001 est.
    Reduce Violent Crime:
      Crime related costs avoided ($
        billions).......................       $1.05       $1.00      $15.00
      Future crimes avoided.............     542,560     450,000   5,000,000
      Number of persons trained/
        developed.......................      53,385      52,000         n/a
      Number of trace requests..........     209,126     225,000     240,000
      Average trace response time (# of
        days)...........................        11.4        11.5        10.5
      Number of personnel trained in
        IVRS............................         n/a         n/a       6,000
      NRT customer satisfaction rating..         n/a         n/a         90%
    Collect the Revenue:
      Taxes and fees collected from the
        alcohol, firearms and explosives
        industries ($ billion)..........       $12.1       $12.3       $12.7
      Ratio of taxes and fees collected
        vs. resources expended to
        collect.........................    $193: $1    $195: $1    $231: $1
      Burden hours reduced..............     484,600     482,000         n/a
      Percent of entities filing
        electronically..................         n/a         n/a         TBD
    Protect the Public:
      Response to unsafe conditions and
        product deficiencies discovered
        (explosives)....................         923         825         850
      The number of commodity seminars
        held............................         229         175         175
    Workload Measures:
      Number of inspections (explosives)       7,443       8,000       9,000
      Percent of population inspected
        (firearms)......................        10.5          11          12

                   Object Classification (in millions of dollars)

    ----------------------------------------------------------------------------
    Identification code 20-1000-0-1-751      1999 actual   2000 est.   2001 est.
    ----------------------------------------------------------------------------

          Direct obligations:

            Personnel compensation:
    11.1      Full-time permanent...........         222         240         270
    11.3      Other than full-time permanent           2           2           3
    11.5      Other personnel compensation..          32          32          39
                                               ---------   ---------  ----------
    11.9        Total personnel compensation         256         274         312
    12.1    Civilian personnel benefits.....          90          93         118
    21.0    Travel and transportation of
              persons.......................          18          21          29
    22.0    Transportation of things........           3           3           3
    23.1    Rental payments to GSA..........          39          40          44
    23.3    Communications, utilities, and
              miscellaneous charges.........          18          22          27
    24.0    Printing and reproduction.......           2           2           2

    [[Page 842]]

    25.2    Other services..................          78          71         118
    26.0    Supplies and materials..........          11           9          12
    31.0    Equipment.......................          38          35          93
                                               ---------   ---------  ----------
    99.0      Subtotal, direct obligations..         553         570         758
    99.0  Reimbursable obligations..........          41          51          51
                                               ---------   ---------  ----------
    99.9    Total new obligations...........         594         621         809
    ---------------------------------------------------------------------------

                                  Personnel Summary

    ----------------------------------------------------------------------------
    Identification code 20-1000-0-1-751      1999 actual   2000 est.   2001 est.
    ----------------------------------------------------------------------------
        Direct:
    1001  Total compensable workyears: Full-
            time equivalent employment......       3,969       4,032       4,671
        Reimbursable:
    2001  Total compensable workyears: Full-
            time equivalent employment......         119         113          88
    ---------------------------------------------------------------------------

                     Laboratory Facilities and Headquarters

                   Program and Financing (in millions of dollars)

    ----------------------------------------------------------------------------
    Identification code 20-1003-0-1-751      1999 actual   2000 est.   2001 est.
    ----------------------------------------------------------------------------

        Change in unpaid obligations:
    72.40 Unpaid obligations, start of year:
            Obligated balance, start of year          62          61          12
    73.10 Total new obligations.............
    73.20 Total outlays (gross).............          -1         -49          -7
    74.40 Unpaid obligations, end of year:
            Obligated balance, end of year..          61          12           5
    ----------------------------------------------------------------------------

        Outlays (gross), detail:
    86.93 Outlays from discretionary
            balances........................           1          49           7
    ----------------------------------------------------------------------------

        Net budget authority and outlays:
    89.00 Budget authority..................
    90.00 Outlays...........................           1          49           7
    ---------------------------------------------------------------------------

        In 2001, the budget proposes funding for construction-related costs
    of a new ATF headquarters building that meets physical protection and
    security needs. Outlays associated with prior year funding shown above
    reflects construction costs for the new ATF National Laboratory and Fire
    Research facilities.

                  Internal Revenue Collections for Puerto Rico

                  Unavailable Collections (in millions of dollars)

    ----------------------------------------------------------------------------
    Identification code 20-5737-0-2-806      1999 actual   2000 est.   2001 est.
    ----------------------------------------------------------------------------
        Balance, start of year:
    01.99 Balance, start of year............
        Receipts:
    02.01 Deposits, internal revenue
            collections for Puerto Rico.....         235         253         315
    02.02 Legislative proposal subject to
            PAYGO...........................                      32         -32
                                               ---------   ---------  ----------
    02.99   Total receipts..................         235         285         283
        Appropriation:
    05.01 Internal revenue collections for
            Puerto Rico.....................        -235        -253        -315
    05.02 Legislative proposal subject to
            PAYGO...........................                     -32          32
                                               ---------   ---------  ----------
    05.99 Subtotal appropriation............        -235        -285        -283
                                               ---------   ---------  ----------
    07.99 Total balance, end of year........
    ---------------------------------------------------------------------------

                   Program and Financing (in millions of dollars)

    ----------------------------------------------------------------------------
    Identification code 20-5737-0-2-806      1999 actual   2000 est.   2001 est.
    ----------------------------------------------------------------------------

        Obligations by program activity:
    10.00 Total new obligations (object
            class 41.0).....................         235         253         315
    ----------------------------------------------------------------------------

        Budgetary resources available for obligation:
    22.00 New budget authority (gross)......         235         253         315
    23.95 Total new obligations.............        -235        -253        -315
    ----------------------------------------------------------------------------

        New budget authority (gross), detail:
          Mandatory:

    60.25   Appropriation (special fund,
              indefinite)...................         235         253         315
    ----------------------------------------------------------------------------

        Change in unpaid obligations:
    73.10 Total new obligations.............         235         253         315
    73.20 Total outlays (gross).............        -235        -253        -315
    ----------------------------------------------------------------------------

        Outlays (gross), detail:
    86.97 Outlays from new mandatory
            authority.......................         235         253         315
    ----------------------------------------------------------------------------

        Net budget authority and outlays:
    89.00 Budget authority..................         235         253         315
    90.00 Outlays...........................         235         253         315
    ---------------------------------------------------------------------------

                     Summary of Budget Authority and Outlays

                            (in millions of dollars)

                                         1999 actual  2000 est.   2001 est.
    Enacted/requested:
      Budget Authority..................         235         253         315
      Outlays...........................         235         253         315
    Legislative proposal, subject to
        PAYGO:
      Budget Authority..................                      32         -32
      Outlays...........................                      32         -32
                                        ------------------------------------
    Total:
      Budget Authority..................         235         285         283
      Outlays...........................         235         285         283
                                        ====================================

        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      1999 actual   2000 est.   2001 est.
    ----------------------------------------------------------------------------

        Obligations by program activity:
    10.00 Total new obligations (object
            class 41.0).....................                      32         -32
    ----------------------------------------------------------------------------

        Budgetary resources available for obligation:
    22.00 New budget authority (gross)......                      32         -32
    23.95 Total new obligations.............                     -32          32
    ----------------------------------------------------------------------------

        New budget authority (gross), detail:
          Mandatory:

    60.25   Appropriation (special fund,
              indefinite)...................                      32         -32
    ----------------------------------------------------------------------------

        Change in unpaid obligations:
    73.10 Total new obligations.............                      32         -32
    73.20 Total outlays (gross).............                     -32          32
    ----------------------------------------------------------------------------

        Outlays (gross), detail:
    86.97 Outlays from new mandatory
            authority.......................                      32         -32
    ----------------------------------------------------------------------------

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

        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

    [[Page 843]]

    are to be covered over to Puerto Rico (48 U.S.C. 734). The budget
    proposes to repeal the special cover over transfer rules in section
    512(b) of P.L. 106-170, which delay the transfer of a portion of the
    funds from 2000 to 2001.

                          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 for
    official reception and representation expenses; and awards of
    compensation to informers, as authorized by any Act enforced by the
    United States Customs Service, [$1,705,364,000] $1,858,932,000, 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; 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[, of which $725,000 shall be provided to a northern plains
    agricultural economics program in North and/or South Dakota to conduct a
    research program on the bilateral United States/Canadian bilateral trade
    of agricultural commodities and products; of which not less than
    $100,000 shall be available to promote public awareness of the child
    pornography tipline; of which not less than $200,000 shall be available
    for Project Alert]; not to exceed $5,000,000 shall be available until
    expended for conducting special operations pursuant to 19 U.S.C. 2081;
    not to exceed $8,000,000 shall be available until expended for the
    procurement of automation infrastructure items, including hardware,
    software, and installation; and not to exceed $5,000,000 shall be
    available until expended 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
    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. (Treasury
    Department Appropriations Act, 2000.)

                  Unavailable Collections (in millions of dollars)

    ----------------------------------------------------------------------------
    Identification code 20-0602-0-1-751      1999 actual   2000 est.   2001 est.
    ----------------------------------------------------------------------------
        Balance, start of year:
    01.99 Balance, start of year............
        Receipts:
    02.01 U.S. Customs users fees account,
            conveyance/passenger/other......         274         300         320
    02.02 U.S. Customs user fee accounts,
            merchandise processing, Treasury         934         953         972
                                               ---------   ---------  ----------
    02.99   Total receipts..................       1,208       1,253       1,292
        Appropriation:
    05.01 Salaries and expenses.............      -1,208      -1,253      -1,292
                                               ---------   ---------  ----------
    05.99 Subtotal appropriation............      -1,208      -1,253      -1,292
                                               ---------   ---------  ----------
    07.99 Total balance, end of year........
    ---------------------------------------------------------------------------

                   Program and Financing (in millions of dollars)

    ----------------------------------------------------------------------------
    Identification code 20-0602-0-1-751      1999 actual   2000 est.   2001 est.
    ----------------------------------------------------------------------------

        Obligations by program activity:
          Direct program:

    00.04   Commercial......................       1,122       1,200       1,183
    00.05   Drug and other enforcement......         956       1,028       1,007
    09.01 Reimbursable program..............         462         451         448
                                               ---------   ---------  ----------
    10.00   Total new obligations...........       2,540       2,679       2,638
    ----------------------------------------------------------------------------

        Budgetary resources available for obligation:
    21.40 Unobligated balance available,
            start of year...................         853         877         680
    22.00 New budget authority (gross)......       2,534       2,482       2,627
    22.10 Resources available from
            recoveries of prior year
            obligations.....................          28
    22.22 Unobligated balance transferred
            from other accounts.............           8
                                               ---------   ---------  ----------
    23.90   Total budgetary resources
              available for obligation......       3,423       3,359       3,307
    23.95 Total new obligations.............      -2,540      -2,679      -2,638
    23.98 Unobligated balance expiring or
            withdrawn.......................          -6
    24.40 Unobligated balance available, end
            of year.........................         877         680         669
    ----------------------------------------------------------------------------

        New budget authority (gross), detail:
          Discretionary:

    40.00   Appropriation...................         710         752         887
    40.15   Appropriation (emergency).......         106
    40.25   Appropriation (special fund,
              indefinite)(Customs user fees)         934         953         972
    40.75   Reduction pursuant to P.L. 106-
              51............................          -2
    40.76   Reduction pursuant to P.L. 106-
              113...........................                      -7
    42.00   Transferred from other accounts.          47           4
                                               ---------   ---------  ----------
    43.00     Appropriation (total
                discretionary)..............       1,795       1,702       1,859
          Mandatory:

    60.25   Appropriation (special fund,
              indefinite)(Customs user fee).         274         300         320
          Spending authority from offsetting
              collections:

            Discretionary:
    68.00     Offsetting collections (cash).         474         451         448
    68.10     From Federal sources: Change
                in receivables and unpaid,
                unfilled orders.............         -18          29
    68.15     From Federal sources:
                Adjustments to receivables
                and unpaid, unfilled orders.           9
                                               ---------   ---------  ----------
    68.90       Spending authority from
                  offsetting collections
                  (total discretionary).....         465         480         448
                                               ---------   ---------  ----------
    70.00   Total new budget authority
              (gross).......................       2,534       2,482       2,627
    ----------------------------------------------------------------------------

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

    72.40   Obligated balance, start of year         292         356         690
    72.95   From Federal sources:
              Receivables and unpaid,
              unfilled orders...............         116          98         127
                                               ---------   ---------  ----------
    72.99     Total unpaid obligations,
                start of year...............         408         454         817
    73.10 Total new obligations.............       2,540       2,679       2,638
    73.20 Total outlays (gross).............      -2,446      -2,316      -2,629
    73.40 Adjustments in expired accounts
            (net)...........................         -21
    73.45 Adjustments in unexpired accounts.         -28
          Unpaid obligations, end of year:

    74.40   Obligated balance, end of year..         356         690         699
    74.95   From Federal sources:
              Receivables and unpaid,
              unfilled orders...............          98         127         127
                                               ---------   ---------  ----------
    74.99     Total unpaid obligations, end
                of year.....................         454         817         826
    ----------------------------------------------------------------------------

        Outlays (gross), detail:
    86.90 Outlays from new discretionary
            authority.......................       1,960       2,012       2,121
    86.93 Outlays from discretionary
            balances........................         192           4         190
    86.97 Outlays from new mandatory
            authority.......................         274         270         288
    86.98 Outlays from mandatory balances...          20          30          30
                                               ---------   ---------  ----------
    87.00   Total outlays (gross)...........       2,446       2,316       2,629
    ----------------------------------------------------------------------------

        Offsets:
          Against gross budget authority and outlays:

            Offsetting collections (cash)
                from:
    88.00     Federal sources...............        -462        -440        -437
    88.40     Non-Federal sources...........         -12         -11         -11
                                               ---------   ---------  ----------
    88.90       Total, offsetting
                  collections (cash)........        -474        -451        -448
          Against gross budget authority only:

    88.95   From Federal sources: Change in
              receivables and unpaid,
              unfilled orders...............          18         -29
    88.96   From Federal sources: Adjustment
              to receivables and unpaid,
              unfilled orders...............          -9
    ----------------------------------------------------------------------------

        Net budget authority and outlays:
    89.00 Budget authority..................       2,069       2,002       2,179
    90.00 Outlays...........................       1,972       1,865       2,181
    ---------------------------------------------------------------------------

                     Summary of Budget Authority and Outlays

                            (in millions of dollars)

                                         1999 actual  2000 est.   2001 est.
    Enacted/requested:
      Budget Authority..................       2,069       2,002       2,179
      Outlays...........................       1,972       1,865       2,181
    Legislative proposal, not subject to
        PAYGO:
      Budget Authority..................                                   3

    [[Page 844]]

      Outlays...........................                                   3
                                        ------------------------------------
    Total:
      Budget Authority..................       2,069       2,002       2,182
      Outlays...........................       1,972       1,865       2,184
                                        ====================================

        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.

        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

                                         1999 actual  2000 est.   2001 est.
    Total Commercial Entry Summaries
    (millions)..........................        21.7        23.8        25.0
    Total Passengers (in millions):
      Land..............................       394.9       399.5       409.5
      Air...............................        75.7        79.3        83.5
      Sea...............................         9.2         9.3        10.0
    Total Carriers (thousands):
      Land..............................   135,804.3   139,199.3   142,679.4
      Air...............................       927.8       974.2     1,022.9
      Sea...............................       200.6       201.0       205.0

                              PERFORMANCE MEASURES

                                         1999 actual  2000 est.   2001 est.
    Overall Trade Compliance Rate.......         85%         90%         90%
    Overall Passenger Compliance Rate:
      Land..............................       97.6%       97.8%         98%
      Air...............................       97.4%       97.7%       97.8%
    Revenue Collection Compliance Rate..         99%      99.06%         99%
    Collection (billions $).............        19.1        18.7        19.2

        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

                                         1999 actual  2000 est.   2001 est.
    Quantity of narcotics seized
        (thousands of lbs.):
      Heroin............................         1.9         1.9         1.9
      Cocaine...........................       160.4       172.0       172.5
      Marijuana.........................     1,147.6     1,300.0       1,320
    Number of narcotics seizures:
      Heroin............................         911       1,000       1,050
      Cocaine...........................       2,509       2,600       2,650
      Marijuana.........................      15,699      16,500      17,000
    Currency/Real Property Seized
    (millions $)........................       360.1       374.1       396.4

        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. Legislation
    will be proposed to extend these fees through 2010.

        The Treasury Forfeiture Fund will provide $11 million for Customs
    enforcement technology in 2001.

                   Object Classification (in millions of dollars)

    ----------------------------------------------------------------------------
    Identification code 20-0602-0-1-751      1999 actual   2000 est.   2001 est.
    ----------------------------------------------------------------------------

          Direct obligations:

            Personnel compensation:
    11.1      Full-time permanent...........         900         917         970
    11.3      Other than full-time permanent          17          21          21
    11.5      Other personnel compensation..         211         218         220
                                               ---------   ---------  ----------
    11.9        Total personnel compensation       1,128       1,156       1,211
    12.1    Civilian personnel benefits.....         290         304         319
    21.0    Travel and transportation of
              persons.......................          33          45          50
    22.0    Transportation of things........           4           6           6
    23.1    Rental payments to GSA..........         156         165         212
    23.2    Rental payments to others.......           2           1           1
    23.3    Communications, utilities, and
              miscellaneous charges.........          38          43          48
    24.0    Printing and reproduction.......           3           4           4
    25.1    Advisory and assistance services          42          40          31
    25.2    Other services..................         119         173          89
    25.3    Purchases of goods and services
              from Government accounts......          27          30          20
    25.4    Operation and maintenance of
              facilities....................          15          18          15
    25.5    Research and development
              contracts.....................           3           5           1
    25.7    Operation and maintenance of
              equipment.....................          28          29          29
    26.0    Supplies and materials..........          27          26          28
    31.0    Equipment.......................         160         179         124
    32.0    Land and structures.............                       1
    41.0    Grants, subsidies, and
              contributions.................           1           1
    42.0    Insurance claims and indemnities                       2           2
                                               ---------   ---------  ----------
    99.0      Subtotal, direct obligations..       2,076       2,228       2,190
    99.0  Reimbursable obligations..........         462         451         448
    99.5  Below reporting threshold.........           2
                                               ---------   ---------  ----------
    99.9    Total new obligations...........       2,540       2,679       2,638
    ---------------------------------------------------------------------------

                                  Personnel Summary

    ----------------------------------------------------------------------------
    Identification code 20-0602-0-1-751      1999 actual   2000 est.   2001 est.
    ----------------------------------------------------------------------------
        Direct:
    1001  Total compensable workyears: Full-
            time equivalent employment......      17,249      17,271      17,559
        Reimbursable:
    2001  Total compensable workyears: Full-
            time equivalent employment......       1,988       2,037       2,041
    ---------------------------------------------------------------------------

                              Salaries and Expenses

                  (Legislative proposal, not subject to PAYGO)

        For necessary expenses of the United States Customs Service,
    $3,000,000 to be derived only from the Harbor Services Fund.

                   Program and Financing (in millions of dollars)

    ----------------------------------------------------------------------------
    Identification code 20-0602-2-1-751      1999 actual   2000 est.   2001 est.
    ----------------------------------------------------------------------------

        Obligations by program activity:
    00.04 Direct program....................                                   3
    09.01 Reimbursable program..............                                  -3
                                               ---------   ---------  ----------
    10.00   Total new obligations...........
    ----------------------------------------------------------------------------

        New budget authority (gross), detail:
          Discretionary:

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

        Offsets:
          Against gross budget authority and outlays:

    88.45   Offsetting collections (cash)
              from: Offsetting Collections..                                   3
    ----------------------------------------------------------------------------

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

    [[Page 845]]

        Customs collects a fee on imports on behalf of the U.S. Army Corps
    of Engineers. Starting in 2001 the Administration proposes to offset the
    costs related to collecting this fee with funding derived from the
    Harbor Services Fund.

                   Object Classification (in millions of dollars)

    ----------------------------------------------------------------------------
    Identification code 20-0602-2-1-751      1999 actual   2000 est.   2001 est.
    ----------------------------------------------------------------------------
    25.2  Direct obligations: Other services                                   3
    99.0  Reimbursable obligations:
            Subtotal, reimbursable
            obligations.....................                                  -3
                                               ---------   ---------  ----------
    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, [$108,688,000] $156,875,000, 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 [2000] 2001 without [the prior approval of] notice to the
    Committees on Appropriations. (Treasury Department Appropriations Act,
    2000.)

                   Program and Financing (in millions of dollars)

    ----------------------------------------------------------------------------
    Identification code 20-0604-0-1-751      1999 actual   2000 est.   2001 est.
    ----------------------------------------------------------------------------

        Obligations by program activity:
          Direct program:

    00.01   Air and marine interdiction.....         162         116          90
    00.02   P3 interdiction.................          22          98          42
    00.03   Procurement.....................           6           3          25
    09.01 Reimbursable program..............           5           1           1
                                               ---------   ---------  ----------
    10.00   Total new obligations...........         195         218         158
    ----------------------------------------------------------------------------

        Budgetary resources available for obligation:
    21.40 Unobligated balance available,
            start of year...................          20         109           1
    22.00 New budget authority (gross)......         280         110         158
    22.10 Resources available from
            recoveries of prior year
            obligations.....................           4
                                               ---------   ---------  ----------
    23.90   Total budgetary resources
              available for obligation......         304         219         159
    23.95 Total new obligations.............        -195        -218        -158
    24.40 Unobligated balance available, end
            of year.........................         109           1           1
    ----------------------------------------------------------------------------

        New budget authority (gross), detail:
          Discretionary:

    40.00   Appropriation...................         114         109         157
    40.15   Appropriation (emergency).......         163
    40.75   Reduction pursuant to P.L. 106-
              51............................          -2
                                               ---------   ---------  ----------
    43.00     Appropriation (total
                discretionary)..............         275         109         157
          Spending authority from offsetting
              collections:

    68.00   Offsetting collections (cash)...           2           1           1
    68.10   From Federal sources: Change in
              receivables and unpaid,
              unfilled orders...............           3
                                               ---------   ---------  ----------
    68.90     Spending authority from
                offsetting collections
                (total discretionary).......           5           1           1
                                               ---------   ---------  ----------
    70.00   Total new budget authority
              (gross).......................         280         110         158
    ----------------------------------------------------------------------------

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

    72.40   Obligated balance, start of year         146         177         231
    72.95   From Federal sources:
              Receivables and unpaid,
              unfilled orders...............           1           4           4
                                               ---------   ---------  ----------
    72.99     Total unpaid obligations,
                start of year...............         147         181         235
    73.10 Total new obligations.............         195         218         158
    73.20 Total outlays (gross).............        -150        -164        -144
    73.40 Adjustments in expired accounts
            (net)...........................          -7
    73.45 Adjustments in unexpired accounts.          -4
          Unpaid obligations, end of year:

    74.40   Obligated balance, end of year..         177         231         246
    74.95   From Federal sources:
              Receivables and unpaid,
              unfilled orders...............           4           4           4
                                               ---------   ---------  ----------
    74.99     Total unpaid obligations, end
                of year.....................         181         235         250
    ----------------------------------------------------------------------------

        Outlays (gross), detail:
    86.90 Outlays from new discretionary
            authority.......................          74          77         111
    86.93 Outlays from discretionary
            balances........................          76          87          33
                                               ---------   ---------  ----------
    87.00   Total outlays (gross)...........         150         164         144
    ----------------------------------------------------------------------------

        Offsets:
          Against gross budget authority and outlays:

    88.00   Offsetting collections (cash)
              from: Federal sources.........          -2          -1          -1
          Against gross budget authority only:

    88.95   From Federal sources: Change in
              receivables and unpaid,
              unfilled orders...............          -3
    ----------------------------------------------------------------------------

        Net budget authority and outlays:
    89.00 Budget authority..................         275         109         157
    90.00 Outlays...........................         148         163         143
    ---------------------------------------------------------------------------

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

                   Object Classification (in millions of dollars)

    ----------------------------------------------------------------------------
    Identification code 20-0604-0-1-751      1999 actual   2000 est.   2001 est.
    ----------------------------------------------------------------------------

          Direct obligations:

    21.0    Travel and transportation of
              persons.......................           6           9          12
    22.0    Transportation of things........                       1           1
    23.2    Rental payments to others.......           2           2           2
    23.3    Communications, utilities, and
              miscellaneous charges.........           3           4           2
    25.2    Other services..................           9          82          13
    25.3    Purchases of goods and services
              from Government accounts......           5                       3
    25.4    Operation and maintenance of
              facilities....................           3                       2
    25.7    Operation and maintenance of
              equipment.....................          57                      33
    26.0    Supplies and materials..........          36          41          27
    31.0    Equipment.......................          68          78          59
                                               ---------   ---------  ----------
    99.0      Subtotal, direct obligations..         189         217         154
    99.0  Reimbursable obligations..........           6           1           1
    99.5  Below reporting threshold.........                                   3
                                               ---------   ---------  ----------
    99.9    Total new obligations...........         195         218         158
    ---------------------------------------------------------------------------

       Customs Facilities, Construction, Improvements and Related Expenses

                   Program and Financing (in millions of dollars)

    ----------------------------------------------------------------------------
    Identification code 20-0608-0-1-751      1999 actual   2000 est.   2001 est.
    ----------------------------------------------------------------------------

        Obligations by program activity:
    10.00 Total new obligations.............           2           9           7
    ----------------------------------------------------------------------------

        Budgetary resources available for obligation:
    21.40 Unobligated balance available,
            start of year...................          11          15           7
    22.00 New budget authority (gross)......           7
                                               ---------   ---------  ----------
    23.90   Total budgetary resources
              available for obligation......          18          15           7
    23.95 Total new obligations.............          -2          -9          -7
    24.40 Unobligated balance available, end
            of year.........................          15           7
    ----------------------------------------------------------------------------

    [[Page 846]]

        New budget authority (gross), detail:
          Discretionary:

    40.15   Appropriation (emergency).......           7
    ----------------------------------------------------------------------------

        Change in unpaid obligations:
    72.40 Unpaid obligations, start of year:
            Obligated balance, start of year           1           1           5
    73.10 Total new obligations.............           2           9           7
    73.20 Total outlays (gross).............          -2          -5          -4
    74.40 Unpaid obligations, end of year:
            Obligated balance, end of year..           1           5           9
    ----------------------------------------------------------------------------

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

        Net budget authority and outlays:
    89.00 Budget authority..................           7
    90.00 Outlays...........................           2           5           4
    ---------------------------------------------------------------------------

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

                   Object Classification (in millions of dollars)

    ----------------------------------------------------------------------------
    Identification code 20-0608-0-1-751      1999 actual   2000 est.   2001 est.
    ----------------------------------------------------------------------------
    25.2  Other services....................           2           2           2
    25.3  Purchases of goods and services
            from Government accounts........                       5           4
    31.0  Equipment.........................                       1           1
                                               ---------   ---------  ----------
    99.0      Subtotal, direct obligations..           2           8           7
    99.5  Below reporting threshold.........                       1
                                               ---------   ---------  ----------
    99.9    Total new obligations...........           2           9           7
    ---------------------------------------------------------------------------

                            Automation Modernization

        For expenses not otherwise provided for Customs automated systems,
    $338,400,000, to remain available until expended, of which $123,000,000
    shall be for the operations and maintenance of the Automated Commercial
    System, $5,400,000 shall be for the International Trade Data System, and
    $210,000,000 shall be for the development of the Automated Commercial
    Environment.

                   Program and Financing (in millions of dollars)

    ----------------------------------------------------------------------------
    Identification code 20-0610-0-1-751      1999 actual   2000 est.   2001 est.
    ----------------------------------------------------------------------------

        Obligations by program activity:
    00.04 Commercial........................                                 183
    00.05 Drug and other enforcement........                                 155
                                               ---------   ---------  ----------
    10.00   Total new obligations...........                                 338
    ----------------------------------------------------------------------------

        Budgetary resources available for obligation:
    22.00 New budget authority (gross)......                                 338
    23.95 Total new obligations.............                                -338
    ----------------------------------------------------------------------------

        New budget authority (gross), detail:
          Discretionary:

    40.00   Appropriation...................                                 338
    ----------------------------------------------------------------------------

        Change in unpaid obligations:
    73.10 Total new obligations.............                                 338
    73.20 Total outlays (gross).............                                -178
    74.40 Unpaid obligations, end of year:
            Obligated balance, end of year..                                 160
    ----------------------------------------------------------------------------

        Outlays (gross), detail:
    86.90 Outlays from new discretionary
            authority.......................                                 178
    ----------------------------------------------------------------------------

        Net budget authority and outlays:
    89.00 Budget authority..................                                 338
    90.00 Outlays...........................                                 178
    ---------------------------------------------------------------------------

                     Summary of Budget Authority and Outlays

                            (in millions of dollars)

                                         1999 actual  2000 est.   2001 est.
    Enacted/requested:
      Budget Authority..................                                 338
      Outlays...........................                                 178
    Legislative proposal, not subject to
        PAYGO:
      Budget Authority..................                                -210
      Outlays...........................                                -210
                                        ------------------------------------
    Total:
      Budget Authority..................                                 128
      Outlays...........................                                 -32
                                        ====================================

        Customs is in the process of modernizing its trade data processing
    system. The current system, the Automated Commercial System (ACS), will
    be replaced with the new Automated Commercial Environment (ACE). ACE
    will provide an upgrade to the system which will enable Customs to meet
    the demands of an increasing volume of trade and convert to a paperless
    process and an account-based system. These funds will support the ACS
    legacy system while the conversion to ACE is underway, provide resources
    for the conversion to the ACE system, and assist Customs in
    incorporating the development of an International Trade Data System into
    its overall plan for modernizing the trade data processing system.

                   Object Classification (in millions of dollars)

    ----------------------------------------------------------------------------
    Identification code 20-0610-0-1-751      1999 actual   2000 est.   2001 est.
    ----------------------------------------------------------------------------
    21.0  Travel and transportation of
            persons.........................                                   2
    23.1  Rental payments to GSA............                                  26
    25.2  Other services....................                                  79
    31.0  Equipment.........................                                 231
                                               ---------   ---------  ----------
    99.9    Total new obligations...........                                 338
    ---------------------------------------------------------------------------

                            Automation Modernization

                  (Legislative proposal, not subject to PAYGO)

        Contingent upon the enactment of authorizing legislation, the
    Secretary shall charge a fee, to be deposited as an offsetting
    collection to this appropriation to remain available until expended, for
    the purposes of the development of the Automated Commercial Environment:
    Provided, That upon enactment of such authorizing legislation, the
    amount appropriated above from the General Fund shall be reduced by
    $210,000,000.

                   Program and Financing (in millions of dollars)

    ----------------------------------------------------------------------------
    Identification code 20-0610-2-1-751      1999 actual   2000 est.   2001 est.
    ----------------------------------------------------------------------------

        Obligations by program activity:
          Direct program:

    00.04   Commercial......................                                -113
    00.05   Drug and other enforcement......                                 -97
    09.01 Reimbursable program..............                                 210
                                               ---------   ---------  ----------
    10.00   Total new obligations...........
    ----------------------------------------------------------------------------

        New budget authority (gross), detail:
          Discretionary:

    40.00   Appropriation...................                                -210
    68.00 Spending authority from offsetting
            collections: Offsetting
            collections (cash)..............                                 210
                                               ---------   ---------  ----------
    70.00   Total new budget authority
              (gross).......................
    ----------------------------------------------------------------------------

        Offsets:
          Against gross budget authority and outlays:

    88.40   Offsetting collections (cash)
              from: Non-Federal sources.....                                -210
    ----------------------------------------------------------------------------

    [[Page 847]]

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

        The Administration proposes to establish a fee. Proceeds of the fee
    will offset the costs of modernizing the Customs automated commercial
    operations, specifically the development of the Automated Commercial
    Environment (ACE), which is critical to maintain the U.S. Customs
    Service's ability to process the increasing volume of trade data.
    Legislation will be transmitted to allow the Secretary to establish the
    fee.

                   Object Classification (in millions of dollars)

    ----------------------------------------------------------------------------
    Identification code 20-0610-2-1-751      1999 actual   2000 est.   2001 est.
    ----------------------------------------------------------------------------

          Direct obligations:

    23.3    Communications, utilities, and
              miscellaneous charges.........                                  -5
    25.5    Research and development
              contracts.....................                                 -25
    31.0    Equipment.......................                                -180
                                               ---------   ---------  ----------
    99.0      Subtotal, direct obligations..                                -210
    99.0  Reimbursable obligations..........                                 210
                                               ---------   ---------  ----------
    99.9    Total new obligations...........
    ---------------------------------------------------------------------------

                       Customs Services at Small Airports

                  Unavailable Collections (in millions of dollars)

    ----------------------------------------------------------------------------
    Identification code 20-5694-0-2-751      1999 actual   2000 est.   2001 est.
    ----------------------------------------------------------------------------
        Balance, start of year:
    01.99 Balance, start of year............
        Receipts:
    02.01 User fees for customs service.....           2           2           2
        Appropriation:
    05.01 Customs services at small airports          -2          -2          -2
                                               ---------   ---------  ----------
    07.99 Total balance, end of year........
    ---------------------------------------------------------------------------

                   Program and Financing (in millions of dollars)

    ----------------------------------------------------------------------------
    Identification code 20-5694-0-2-751      1999 actual   2000 est.   2001 est.
    ----------------------------------------------------------------------------

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

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

    40.25   Appropriation (special fund,
              indefinite)...................           2           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).............          -3          -3          -3
    74.40 Unpaid obligations, end of year:
            Obligated balance, end of year..           1           1           1
    ----------------------------------------------------------------------------

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

        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..................           2           2           2
    90.00 Outlays...........................           2           2           2
    ---------------------------------------------------------------------------

        Customs charges fees at certain small airports where the volume or
    value of business is insufficient to justify the availability of Customs
    services. The funds generated from these fees are applied to
    expenditures incurred in providing Customs services at each of these
    designated small airports. (19 U.S.C. 58b.)

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

                   Object Classification (in millions of dollars)

    ----------------------------------------------------------------------------
    Identification code 20-5694-0-2-751      1999 actual   2000 est.   2001 est.
    ----------------------------------------------------------------------------
    11.1  Direct obligations: Personnel
            compensation: Full-time
            permanent.......................           2           2           2
    99.0  Reimbursable obligations:
            Subtotal, reimbursable
            obligations.....................           1           1           1
                                               ---------   ---------  ----------
    99.9    Total new obligations...........           3           3           3
    ---------------------------------------------------------------------------

                                  Personnel Summary

    ----------------------------------------------------------------------------
    Identification code 20-5694-0-2-751      1999 actual   2000 est.   2001 est.
    ----------------------------------------------------------------------------
    1001  Total compensable workyears: Full-
            time equivalent employment......          63          69          69
    ---------------------------------------------------------------------------

                        Harbor Maintenance Fee Collection

                          (including transfer of funds)

        For administrative expenses related to the collection of the Harbor
    Maintenance Fee, pursuant to Public Law 103-182, $3,000,000, to be
    derived from the Harbor Maintenance Trust Fund and to be transferred to
    and merged with the Customs ``Salaries and Expenses'' account for such
    purposes. (Treasury Department Appropriations Act, 2000.)

                   Program and Financing (in millions of dollars)

    ----------------------------------------------------------------------------
    Identification code 20-8870-0-7-751      1999 actual   2000 est.   2001 est.
    ----------------------------------------------------------------------------

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

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

        New budget authority (gross), detail:
          Discretionary:

    40.26   Appropriation (trust fund,
              definite).....................           3           3           3
    ----------------------------------------------------------------------------

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

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

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

                     Summary of Budget Authority and Outlays

                            (in millions of dollars)

                                         1999 actual  2000 est.   2001 est.
    Enacted/requested:
      Budget Authority..................           3           3           3

    [[Page 848]]

      Outlays...........................           3           3           3
    Legislative proposal, not subject to
        PAYGO:
      Budget Authority..................                                  -3
      Outlays...........................                                  -3
                                        ------------------------------------
    Total:
      Budget Authority..................           3           3
      Outlays...........................           3           3
                                        ====================================

        Customs collects a fee on imports on behalf of the U.S. Army Corps
    of Engineers. In 2000, collections are estimated at $675 million. This
    appropriation provides funding derived from the Harbor services trust
    fund to offset costs incurred by Customs in collecting the fee.

                        Harbor Maintenance Fee Collection

                          (including transfer of funds)

                  (Legislative proposal, not subject to PAYGO)

                   Program and Financing (in millions of dollars)

    ----------------------------------------------------------------------------
    Identification code 20-8870-2-7-751      1999 actual   2000 est.   2001 est.
    ----------------------------------------------------------------------------

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

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

        New budget authority (gross), detail:
          Discretionary:

    40.26   Appropriation (trust fund,
              definite).....................                                  -3
    ----------------------------------------------------------------------------

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

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

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

        The Administration will propose legislation to establish a Harbor
    services fund to replace the Harbor services trust fund. Starting in
    2001, 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      1999 actual   2000 est.   2001 est.
    ----------------------------------------------------------------------------
        Balance, start of year:
    01.99 Balance, start of year............
        Receipts:
    02.01 Deposits, duties and taxes, Puerto
            Rico, U.S. Customs Service......         100         112         114
        Appropriation:
    05.01 Refunds, transfers, and expenses
            of operation, Puerto Rico.......        -100        -112        -114
                                               ---------   ---------  ----------
    07.99 Total balance, end of year........
    ---------------------------------------------------------------------------

                   Program and Financing (in millions of dollars)

    ----------------------------------------------------------------------------
    Identification code 20-5687-0-2-806      1999 actual   2000 est.   2001 est.
    ----------------------------------------------------------------------------

        Obligations by program activity:
    00.01 Direct program....................         102         112         114
    09.01 Reimbursable program..............           4           4           4
                                               ---------   ---------  ----------
    10.00   Total new obligations...........         106         116         118
    ----------------------------------------------------------------------------

        Budgetary resources available for obligation:
    21.40 Unobligated balance available,
            start of year...................           1           1
    22.00 New budget authority (gross)......         104         116         118
    22.10 Resources available from
            recoveries of prior year
            obligations.....................           1
                                               ---------   ---------  ----------
    23.90   Total budgetary resources
              available for obligation......         106         117         118
    23.95 Total new obligations.............        -106        -116        -118
    24.40 Unobligated balance available, end
            of year.........................           1
    ----------------------------------------------------------------------------

        New budget authority (gross), detail:
          Mandatory:

    60.25   Appropriation (special fund,
              indefinite)...................         100         112         114
    69.00 Offsetting collections (cash).....           4           4           4
                                               ---------   ---------  ----------
    70.00   Total new budget authority
              (gross).......................         104         116         118
    ----------------------------------------------------------------------------

        Change in unpaid obligations:
    72.40 Unpaid obligations, start of year:
            Obligated balance, start of year          14          17          17
    73.10 Total new obligations.............         106         116         118
    73.20 Total outlays (gross).............        -100        -116        -118
    73.45 Adjustments in unexpired accounts.          -1
    74.40 Unpaid obligations, end of year:
            Obligated balance, end of year..          17          17          17
    ----------------------------------------------------------------------------

        Outlays (gross), detail:
    86.97 Outlays from new mandatory
            authority.......................         100         116         118
    ----------------------------------------------------------------------------

        Offsets:
          Against gross budget authority and outlays:

    88.40   Offsetting collections (cash)
              from: Non-Federal sources.....          -4          -4          -4
    ----------------------------------------------------------------------------

        Net budget authority and outlays:
    89.00 Budget authority..................         100         112         114
    90.00 Outlays...........................          97         112         114
    ---------------------------------------------------------------------------

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

                   Object Classification (in millions of dollars)

    ----------------------------------------------------------------------------
    Identification code 20-5687-0-2-806      1999 actual   2000 est.   2001 est.
    ----------------------------------------------------------------------------

          Direct obligations:

            Personnel compensation:
    11.1      Full-time permanent...........          16          16          17
    11.3      Other than full-time permanent           1           1           1
    11.5      Other personnel compensation..           2           2           2
                                               ---------   ---------  ----------
    11.9        Total personnel compensation          19          19          20
    12.1    Civilian personnel benefits.....           8           8           8
    21.0    Travel and transportation of
              persons.......................           1           1           1
    23.3    Communications, utilities, and
              miscellaneous charges.........           1           1           1
    25.2    Other services..................           3           4           4
    25.3    Purchases of goods and services
              from Government accounts......           1           1           1
    25.4    Operation and maintenance of
              facilities....................           2           2           2
    25.7    Operation and maintenance of
              equipment.....................           2           2           2
    26.0    Supplies and materials..........           1           1           1
    31.0    Equipment.......................           3           3           3
    41.0    Payments to the Treasurer of
              Puerto Rico...................          59          66          67
    44.0    Refunds.........................           3           4           4
                                               ---------   ---------  ----------
    99.0      Subtotal, direct obligations..         103         112         114
    99.0  Reimbursable obligations..........           3           4           4
                                               ---------   ---------  ----------
    99.9    Total new obligations...........         106         116         118
    ---------------------------------------------------------------------------

    [[Page 849]]

                                  Personnel Summary

    ----------------------------------------------------------------------------
    Identification code 20-5687-0-2-806      1999 actual   2000 est.   2001 est.
    ----------------------------------------------------------------------------
    1001  Total compensable workyears: Full-
            time equivalent employment......         332         380         380
    ---------------------------------------------------------------------------

        Refunds, Transfers, and Expenses, Unclaimed and Abandoned Goods

                  Unavailable Collections (in millions of dollars)

    ----------------------------------------------------------------------------
    Identification code 20-8789-0-7-751      1999 actual   2000 est.   2001 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..           4           5           5
        Appropriation:
    05.01 Refunds, transfers and expenses,
            unclaimed, and abandoned goods..          -4          -5          -5
                                               ---------   ---------  ----------
    07.99 Total balance, end of year........
    ---------------------------------------------------------------------------

                   Program and Financing (in millions of dollars)

    ----------------------------------------------------------------------------
    Identification code 20-8789-0-7-751      1999 actual   2000 est.   2001 est.
    ----------------------------------------------------------------------------

        Obligations by program activity:
    10.00 Total new obligations.............           6           5           5
    ----------------------------------------------------------------------------

        Budgetary resources available for obligation:
    21.40 Unobligated balance available,
            start of year...................           1           1
    22.00 New budget authority (gross)......           4           5           5
    22.10 Resources available from
            recoveries of prior year
            obligations.....................           2
                                               ---------   ---------  ----------
    23.90   Total budgetary resources
              available for obligation......           7           6           5
    23.95 Total new obligations.............          -6          -5          -5
    24.40 Unobligated balance available, end
            of year.........................           1
    ----------------------------------------------------------------------------

        New budget authority (gross), detail:
          Mandatory:

    60.27   Appropriation (trust fund,
              indefinite)...................           4           5           5
    ----------------------------------------------------------------------------

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

        Outlays (gross), detail:
    86.97 Outlays from new mandatory
            authority.......................           4           5           5
    86.98 Outlays from mandatory balances...           3
                                               ---------   ---------  ----------
    87.00   Total outlays (gross)...........           7           5           5
    ----------------------------------------------------------------------------

        Net budget authority and outlays:
    89.00 Budget authority..................           4           5           5
    90.00 Outlays...........................           7           5           5
    ---------------------------------------------------------------------------

        Unclaimed and abandoned goods are held in storage under Customs
    custody for one year from the date of importation. At the end of that
    period, all merchandise upon which duties, storage, and other charges
    have not been paid is appraised and sold at public auction. The proceeds
    of such sales are deposited in this account. The salaries and expenses
    account is reimbursed for expenses of such sales and the balance is
    transferred to the general fund. (19 U.S.C. 528, 1491, 1493, 1559, 1613,
    1624).

                   Object Classification (in millions of dollars)

    ----------------------------------------------------------------------------
    Identification code 20-8789-0-7-751      1999 actual   2000 est.   2001 est.
    ----------------------------------------------------------------------------
    25.2  Other services....................           2           2           2
    25.7  Operation and maintenance of
            equipment.......................           3           2           2
    44.0  Refunds...........................           1           1           1
                                               ---------   ---------  ----------
    99.9    Total new obligations...........           6           5           5
    ---------------------------------------------------------------------------

                        BUREAU OF ENGRAVING AND PRINTING

                                  Federal Funds

    Intragovernmental funds:

                      Bureau of Engraving and Printing Fund

                   Program and Financing (in millions of dollars)

    ----------------------------------------------------------------------------
    Identification code 20-4502-0-4-803      1999 actual   2000 est.   2001 est.
    ----------------------------------------------------------------------------

        Obligations by program activity:
          Operating expenditures:

    09.01   Currency program................         428         469         486
    09.02   Postage program.................          50          49          60
    09.03   Other programs..................           7           7           4
          Capital investment:

    09.11   Purchase of operating equipment.          34          75          90
    09.12   Plant alterations and
              experimental equipment........           1           1           1
                                               ---------   ---------  ----------
    10.00   Total new obligations...........         520         601         641
    ----------------------------------------------------------------------------

        Budgetary resources available for obligation:
    21.40 Unobligated balance available,
            start of year...................          48         147          76
    22.00 New budget authority (gross)......         567         530         580
    22.10 Resources available from
            recoveries of prior year
            obligations.....................          52
                                               ---------   ---------  ----------
    23.90   Total budgetary resources
              available for obligation......         667         677         656
    23.95 Total new obligations.............        -520        -601        -641
    24.40 Unobligated balance available, end
            of year.........................         147          76          15
    ----------------------------------------------------------------------------

        New budget authority (gross), detail:
          Discretionary:

    68.00   Spending authority from
              offsetting collections
              (gross): Offsetting
              collections (cash)............         567         530         580
    ----------------------------------------------------------------------------

        Change in unpaid obligations:
    72.40 Unpaid obligations, start of year:
            Obligated balance, start of year          89          32         113
    73.10 Total new obligations.............         520         601         641
    73.20 Total outlays (gross).............        -527        -520        -570
    73.45 Adjustments in unexpired accounts.         -52
    74.40 Unpaid obligations, end of year:
            Obligated balance, end of year..          32         113         184
    ----------------------------------------------------------------------------

        Outlays (gross), detail:
    86.90 Outlays from new discretionary
            authority.......................         567         530         580
    86.93 Outlays from discretionary
            balances........................         -40         -10         -10
                                               ---------   ---------  ----------
    87.00   Total outlays (gross)...........         527         520         570
    ----------------------------------------------------------------------------

        Offsets:
          Against gross budget authority and outlays:

            Offsetting collections (cash)
                from:
              Federal sources:
    88.00       Postage.....................         -58         -51         -53
    88.00       Other.......................          -6          -5          -6
              Non-Federal sources:
    88.40       Currency....................        -501        -472        -519
    88.40       Other.......................          -2          -2          -2
                                               ---------   ---------  ----------
    88.90       Total, offsetting
                  collections (cash)........        -567        -530        -580
    ----------------------------------------------------------------------------

        Net budget authority and outlays:
    89.00 Budget authority..................
    90.00 Outlays...........................         -40         -10         -10
    ---------------------------------------------------------------------------

        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.

    [[Page 850]]

        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 2000 and 2001 are
        estimated to be 9.0 billion notes each year. During 1999, the Bureau
        delivered 11.4 billion Federal Reserve notes.
            Stamps.--This category of work is comprised of postal and
        internal revenue stamps. The projected requirements for 2000 and
        2001 are estimated to be 15.0 billion each year. In 1999, the Bureau
        delivered 19.0 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 1999 resulted in an increase to retained
    earnings of $38 million.

                              PERFORMANCE MEASURES

                                         1999 actual  2000 est.   2001 est.
    Manufacturing workyears.............       2,180       2,057       2,057
    Protection and accountability of
    assets..............................         415         402         402
    Resource management workyears.......         289         291         291
                                        ------------------------------------
          Total workyears...............       2,884       2,750       2,750
                                        ====================================
    Manufacturing:
      Federal Reserve orders met as
        requested.......................        100%        100%        100%
      USPS orders met as requested......        100%        100%        100%
      Change in productivity from prior
        year............................       15.9%        -15%          0%
      Manufacturing cost for currency
        (cost per 1000 notes)...........      $25.87      $24.29      $26.50
      Manufacturing cost for stamps 100
        stamp flag coil pressure
        sensitive (cost per 1000 stamps)       $1.31       $1.59       $1.65
      Notes returned by Federal Reserve
        due to manufacturing defect (per
        million notes)..................       .0219       .0250       .0250
      Stamps returned by USPS due to
        manufacturing defect (per
        million notes)..................       .3365       .1000       .1000
      Notes returned by Federal Reserve
        because of counterfeit
        deterrence defect (per million
        notes)..........................       .0453       .0500       .0500
    Workload Measure:
      Federal Reserve note deliveries
        (in billions)...................        11.4         9.0         9.0
      Postage stamp deliveries (in
        billions).......................        19.0        15.0        15.0
    Protection and Accountability of
        Assets:
      Currency shipment discrepancies
        (per million notes).............       .0092       .0100       .0100
      Postage Stamp discrepancies (per
        million stamps).................        14.0        20.0        20.0
    Resource Management:
      Annual financial statement audit
        opinion.........................       (\1\)       (\2\)       (\2\)
        \1\ Unqualified opinion received.
        \2\ Unqualified opinion expected.

                            Statement of Operations (in millions of dollars)

    -----------------------------------------------------------------------------------------------
    Identification code   20-4502-0-4-803    1998 actual    1999 actual     2000 est.      2001 est.
    -----------------------------------------------------------------------------------------------
    0101  Revenue...........................         437            567           530            580
    0102  Expense...........................        -460           -529          -501           -550
                                            ------------ --------------  ------------  -------------
    0105  Net income or loss (-)............         -23             38            29             30
    -----------------------------------------------------------------------------------------------

                                 Balance Sheet (in millions of dollars)

    -----------------------------------------------------------------------------------------------
    Identification code   20-4502-0-4-803    1998 actual    1999 actual     2000 est.      2001 est.
    -----------------------------------------------------------------------------------------------
        ASSETS:
          Non-Federal assets:

    1206    Receivables, net................          41             51            36             38
    1207    Advances and prepayments........           1              4             1              1
          Other Federal assets:

    1801    Cash and other monetary assets..         138            180           190            190
    1802    Inventories and related
              properties....................          70             72            61             56
    1803    Property, plant and equipment,
              net...........................         351            334           382            412
    1901    Other assets--Machinery repair
              parts.........................          27             29            27             28
                                            ------------ --------------  ------------  -------------
    1999    Total assets....................         628            670           697            725
        LIABILITIES:
    2101  Federal liabilities: Accounts
            payable.........................          23             36            21             20
          Non-Federal liabilities:

    2201    Accounts payable................          24             17            28             27
    2206    Pension and other actuarial
              liabilities...................          41             39            41             41
                                            ------------ --------------  ------------  -------------
    2999    Total liabilities...............          88             92            90             88
        NET POSITION:
    3100  Appropriated capital..............          32             32            32             32
    3300  Cumulative results of operations..         508            546           575            605
                                            ------------ --------------  ------------  -------------
    3999    Total net position..............         540            578           607            637
                                            ------------ --------------  ------------  -------------
    4999  Total liabilities and net position         628            670           697            725
    -----------------------------------------------------------------------------------------------

                   Object Classification (in millions of dollars)

    ----------------------------------------------------------------------------
    Identification code 20-4502-0-4-803      1999 actual   2000 est.   2001 est.
    ----------------------------------------------------------------------------

          Personnel compensation:

    11.1    Full-time permanent.............         129         135         142
    11.3    Other than full-time permanent..           3           3           3
    11.5    Other personnel compensation....          32          22          23
                                               ---------   ---------  ----------
    11.9      Total personnel compensation..         164         160         168
    12.1  Civilian personnel benefits.......          34          32          35
    21.0  Travel and transportation of
            persons.........................           1           2           2
    22.0  Transportation of things..........                       1           1
    23.1  Rental payments to GSA............           1           1           1
    23.3  Communications, utilities, and
            miscellaneous charges...........          10          12          14
    24.0  Printing and reproduction.........           1           1           1
    25.2  Other services....................          45          57          59
    26.0  Supplies and materials............         231         259         269
    31.0  Equipment.........................          33          75          90
    42.0  Insurance claims and indemnities..                       1           1
                                               ---------   ---------  ----------
    99.9    Total new obligations...........         520         601         641
    ---------------------------------------------------------------------------

                                  Personnel Summary

    ----------------------------------------------------------------------------
    Identification code 20-4502-0-4-803      1999 actual   2000 est.   2001 est.
    ----------------------------------------------------------------------------
    2001  Total compensable workyears: Full-
            time equivalent employment......       2,489       2,590       2,590
    ---------------------------------------------------------------------------

                               UNITED STATES MINT

                                  Federal Funds

    Public enterprise revolving funds:

                    United States Mint Public Enterprise Fund

                   Program and Financing (in millions of dollars)

    ----------------------------------------------------------------------------
    Identification code 20-4159-0-3-803      1999 actual   2000 est.   2001 est.
    ----------------------------------------------------------------------------

        Obligations by program activity:
    09.01 Circulating coinage...............         361         399         299
    09.02 Commemorative states quarters.....         120         242         253

    [[Page 851]]

    09.03 Numismatic and investment products         907         788         556
    09.04 Protection........................          25          28          29
                                               ---------   ---------  ----------
    10.00   Total new obligations...........       1,413       1,457       1,137
    ----------------------------------------------------------------------------

        Budgetary resources available for obligation:
    21.40 Unobligated balance available,
            start of year...................          31           6           6
    22.00 New budget authority (gross)......       1,399       1,457       1,137
    22.10 Resources available from
            recoveries of prior year
            obligations.....................         -11
                                               ---------   ---------  ----------
    23.90   Total budgetary resources
              available for obligation......       1,419       1,463       1,143
    23.95 Total new obligations.............      -1,413      -1,457      -1,137
    24.40 Unobligated balance available, end
            of year.........................           6           6           6
    ----------------------------------------------------------------------------

        New budget authority (gross), detail:
          Discretionary:

    40.05   Appropriation (indefinite)......                                  18
    68.00 Spending authority from offsetting
            collections: Offsetting
            collections (cash)..............       1,399       1,457       1,119
                                               ---------   ---------  ----------
    70.00   Total new budget authority
              (gross).......................       1,399       1,457       1,137
    ----------------------------------------------------------------------------

        Change in unpaid obligations:
    72.40 Unpaid obligations, start of year:
            Obligated balance, start of year         172         177         172
    73.10 Total new obligations.............       1,413       1,457       1,137
    73.20 Total outlays (gross).............      -1,419      -1,462      -1,119
    73.45 Adjustments in unexpired accounts.          11
    74.40 Unpaid obligations, end of year:
            Obligated balance, end of year..         177         172         190
    ----------------------------------------------------------------------------

        Outlays (gross), detail:
    86.90 Outlays from new discretionary
            authority.......................       1,399       1,437       1,091
    86.93 Outlays from discretionary
            balances........................          20          25          28
                                               ---------   ---------  ----------
    87.00   Total outlays (gross)...........       1,419       1,462       1,119
    ----------------------------------------------------------------------------

        Offsets:
          Against gross budget authority and outlays:

            Offsetting collections (cash)
                from:
              Non-Federal sources:
    88.40       Circulating coinage.........        -382        -427        -310
    88.40       Commemorative quarters......        -120        -242        -253
    88.40       Numismatic and investment
                  products..................        -897        -788        -556
                                               ---------   ---------  ----------
    88.90       Total, offsetting
                  collections (cash)........      -1,399      -1,457      -1,119
    ----------------------------------------------------------------------------

        Net budget authority and outlays:
    89.00 Budget authority..................                                  18
    90.00 Outlays...........................          20           5
    ---------------------------------------------------------------------------

        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 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 these costs are profit, which is deposited as seigniorage
    to the general fund. In 1999, the Mint transferred $1,018 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 2001, this activity will manufacture 23.5 billion
    coins for sale to the Federal Reserve System. In 1996, with the merger
    of the former Coinage Metal Fund into the Mint Public Enterprise Fund,
    the Mint began including the cost of metal in the Circulating Coinage
    activity.

        Numismatic and Investment Products.--This activity funds the
    manufacture of numismatic and bullion coins, medals, and other products
    for sale to collectors and the general public. These coins include
    annual recurring programs such as proof and uncirculated sets, silver
    proof coins, the American Eagle gold and silver bullion uncirculated and
    proof coins, American Eagle platinum coins, and national and historic
    medals. The activity also includes nonrecurring programs for coins and
    medals which are legislated to commemorate specific events or
    individuals. In 2001, this activity will fund the Capitol Visitor Center
    Commemorative Coin Act of 1999. 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.

                                         1999 actual  2000 est.   2001 est.
    Circulating Coinage Activity:
      Frequency of time meeting a
        minimum, seasonal-adjusted,
        inventory level (beginning July
        2000)...........................         N/A        100%        100%
      Federal Reserve Board Customer
        Satisfaction Survey results.....         N/A         85%         85%
      Average cost per 1000 units of
        circulating clad and nickel
        coinage (including metal).......      $31.27      $34.48      $34.48
      Average cost per 1000 units of
        circulating pennies (including
        metal)..........................       $8.35       $7.74       $7.74
      Clad and nickel coins produced per
        circulating production payroll
        dollar..........................         207         170         170
    Numismatic and Investment Products:
      American Customer Satisfaction
        Index score of 85...............          86          85          85
      Percent of commemorative coins
        shipped within standard.........         N/A         98%         98%
      Percent of recurring coin products
        shipped within standard.........         N/A         98%         98%
      Numismatic contribution margin for
        bullion.........................       1.59%          2%          2%
      Numismatic contribution margin for
        non-bullion.....................      22.18%         15%         15%
    Protection:
      Dollar losses per billion of
        Reserve Value...................       0.000       0.000       0.000

                            Statement of Operations (in millions of dollars)

    -----------------------------------------------------------------------------------------------
    Identification code   20-4159-0-3-803    1998 actual    1999 actual     2000 est.      2001 est.
    -----------------------------------------------------------------------------------------------
    0101  Revenue...........................       1,035          1,419         1,463          1,143
    0102  Expense...........................      -1,004         -1,413        -1,457         -1,137
                                            ------------ --------------  ------------  -------------
    0105  Net income or loss (-)............          31              6             6              6
    -----------------------------------------------------------------------------------------------

                                 Balance Sheet (in millions of dollars)

    -----------------------------------------------------------------------------------------------
    Identification code   20-4159-0-3-803    1998 actual    1999 actual     2000 est.      2001 est.
    -----------------------------------------------------------------------------------------------
        ASSETS:
          Federal assets:

    1101    Fund balances with Treasury.....         202            183           110            110
            Investments in US securities:
    1106      Receivables, net..............           3              4             3              3
    1107      Advances and prepayments......                          3             6              6
          Other Federal assets:

    1802    Inventories and related
              properties....................         178            248           290            299
    1803    Property, plant and equipment,
              net...........................         154            169           347            357
    1901    Other assets....................          55             35            60             62
                                            ------------ --------------  ------------  -------------
    1999    Total assets....................         592            642           816            837
        LIABILITIES:
    2101  Federal liabilities: Accounts
            payable.........................          93             89           125            129

    [[Page 852]]

          Non-Federal liabilities:

    2201    Accounts payable................          39             27            15             15
    2207    Other...........................          45             79           117            121
                                            ------------ --------------  ------------  -------------
    2999    Total liabilities...............         177            195           257            265
        NET POSITION:
    3300  Cumulative results of operations..         415            447           559            572
                                            ------------ --------------  ------------  -------------
    3999    Total net position..............         415            447           559            572
                                            ------------ --------------  ------------  -------------
    4999  Total liabilities and net position         592            642           816            837
    -----------------------------------------------------------------------------------------------

                   Object Classification (in millions of dollars)

    ----------------------------------------------------------------------------
    Identification code 20-4159-0-3-803      1999 actual   2000 est.   2001 est.
    ----------------------------------------------------------------------------

          Personnel compensation:

    11.1    Full-time permanent.............          82         121         126
    11.3    Other than full-time permanent..           4           9          10
    11.5    Other personnel compensation....          19          12          12
                                               ---------   ---------  ----------
    11.9      Total personnel compensation..         105         142         148
    12.1  Civilian personnel benefits.......          25          34          36
    13.0  Benefits for former personnel.....           1           1           1
    21.0  Travel and transportation of
            persons.........................           4           7           6
    22.0  Transportation of things..........           8          36          37
    23.1  Rental payments to GSA............           4           6           6
    23.2  Rental payments to others.........           3           4           4
    23.3  Communications,utilities,and
            miscellanoues charges...........          11          15          16
    24.0  Printing and reproduction.........           5           6           7
    25.2  Other services....................          88         149          98
    26.0  Supplies and materials............       1,053         938         709
    31.0  Equipment.........................          81          47          47
    32.0  Land and structures...............          25          72          22
                                               ---------   ---------  ----------
    99.9    Total new obligations...........       1,413       1,457       1,137
    ---------------------------------------------------------------------------

                                  Personnel Summary

    ----------------------------------------------------------------------------
    Identification code 20-4159-0-3-803      1999 actual   2000 est.   2001 est.
    ----------------------------------------------------------------------------
    2001  Total compensable workyears: Full-
            time equivalent employment......       2,290       3,107       3,068
    ---------------------------------------------------------------------------

                            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, [$182,219,000] $187,301,000, 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 expended for systems modernization: Provided, That the sum
    appropriated herein from the General Fund for fiscal year [2000] 2001
    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 [2000] 2001
    appropriation from the General Fund estimated at [$177,819,000, and in]
    $182,901,000. In addition, [$20,000] $23,600 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 1012 of Public Law 101-380; and in addition, to be
    appropriated from the General Fund, such sums as may be necessary for
    administrative expenses in association with the South Dakota Trust Fund
    and the Cheyenne River Sioux Tribe Terrestrial Wildlife Restoration and
    Lower Brule Sioux Tribe Terrestrial Restoration Trust Fund, as
    authorized by sections 603(f) and 604(f) of Public Law 106-53. (Treasury
    Department Appropriations Act, 2000.)

                   Program and Financing (in millions of dollars)

    ----------------------------------------------------------------------------
    Identification code 20-0560-0-1-803      1999 actual   2000 est.   2001 est.
    ----------------------------------------------------------------------------

        Obligations by program activity:
          Direct program:

    00.01   Savings and retirement
              securities....................         134         144         146
    00.02   Marketable and special
              securities....................          40          40          41
    00.03   Reimbursements to Federal
              Reserve Banks.................         140         146         162
    09.01 Reimbursable program..............           4           4           4
                                               ---------   ---------  ----------
    10.00   Total new obligations...........         318         334         353
    ----------------------------------------------------------------------------

        Budgetary resources available for obligation:
    21.40 Unobligated balance available,
            start of year...................           8          10
    22.00 New budget authority (gross)......         319         324         353
    22.10 Resources available from
            recoveries of prior year
            obligations.....................           3
                                               ---------   ---------  ----------
    23.90   Total budgetary resources
              available for obligation......         330         334         353
    23.95 Total new obligations.............        -318        -334        -353
    23.98 Unobligated balance expiring or
            withdrawn.......................          -2
    24.40 Unobligated balance available, end
            of year.........................          10
    ----------------------------------------------------------------------------

        New budget authority (gross), detail:
          Discretionary:

    40.00   Appropriation...................         173         178         183
    40.75   Reduction pursuant to P.L. 106-
              51............................          -1
    40.76   Reduction pursuant to P.L. 106-
              113...........................                      -1
    42.00   Transferred from other accounts.           1
                                               ---------   ---------  ----------
    43.00     Appropriation (total
                discretionary)..............         173         177         183
          Mandatory:

    60.05   Appropriation (indefinite)......         139         139         162
    60.75   Reduction pursuant to P.L. 106-
              51............................          -1
                                               ---------   ---------  ----------
    62.50     Appropriation (total
                mandatory)..................         138         139         162
          Spending authority from offsetting
              collections:

            Discretionary:
              Offsetting collections (cash):
    68.00       Offsetting collections
                  (cash)....................           4           4           4
    68.00       Offsetting collections (user
                  fees).....................           4           4           4
                                               ---------   ---------  ----------
    68.90       Spending authority from
                  offsetting collections
                  (total discretionary).....           8           8           8
                                               ---------   ---------  ----------
    70.00   Total new budget authority
              (gross).......................         319         324         353
    ----------------------------------------------------------------------------

        Change in unpaid obligations:
    72.40 Unpaid obligations, start of year:
            Obligated balance, start of year          88          91          63
    73.10 Total new obligations.............         318         334         353
    73.20 Total outlays (gross).............        -313        -362        -353
    73.40 Adjustments in expired accounts
            (net)...........................           1
    73.45 Adjustments in unexpired accounts.          -3
    74.40 Unpaid obligations, end of year:
            Obligated balance, end of year..          91          63          63
    ----------------------------------------------------------------------------

        Outlays (gross), detail:
    86.90 Outlays from new discretionary
            authority.......................         160         164         169
    86.93 Outlays from discretionary
            balances........................          14          21          28
    86.97 Outlays from new mandatory
            authority.......................          67         104         121
    86.98 Outlays from mandatory balances...          72          71          35
                                               ---------   ---------  ----------
    87.00   Total outlays (gross)...........         313         362         353
    ----------------------------------------------------------------------------

        Offsets:
          Against gross budget authority and outlays:

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

        Net budget authority and outlays:
    89.00 Budget authority..................         311         316         345
    90.00 Outlays...........................         305         354         345
    ---------------------------------------------------------------------------

        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

    [[Page 853]]

    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.

                                         1999 actual  2000 est.   2001 est.
      Number of Savings Securities
        Redemptions (000)...............      66,272      70,800      70,800
      Number of Savings Securities
        Issued (000)....................      49,125      58,350      58,350
    Provide quality service to
        purchasers of savings bonds:
        Percent over-the-counter issued
          within three weeks............          99          95          95
        Percent of customer service
          transactions within four weeks       97.28          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.

                                         1999 actual  2000 est.   2001 est.
    Meet the borrowing needs of the
        Federal Government:
      Percent of auctions completed
        without error...................         100         100         100
      Percent completed within one hour.         100          95          95
    Quality service to investors:
      Percent of TD transactions within
        3 weeks.........................       98.32          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..........................         100         100         100
      Process Government Securities
        Investment Program transactions
        accurately......................      99.992        99.9        99.9

                   Object Classification (in millions of dollars)

    ----------------------------------------------------------------------------
    Identification code 20-0560-0-1-803      1999 actual   2000 est.   2001 est.
    ----------------------------------------------------------------------------

          Direct obligations:

            Personnel compensation:
    11.1      Full-time permanent...........          63          64          67
    11.5      Other personnel compensation..           2           4           4
                                               ---------   ---------  ----------
    11.9        Total personnel compensation          65          68          71
    12.1    Civilian personnel benefits.....          15          15          15
    21.0    Travel and transportation of
              persons.......................           2           2           2
    22.0    Transportation of things........           1           1           1
    23.1    Rental payments to GSA..........           6           7           7
    23.3    Communications, utilities, and
              miscellaneous charges.........          16          21          18
    24.0    Printing and reproduction.......           4           4           4
    25.2    Other services..................          33          37          37
    25.3    Purchases of goods and services
              from Government accounts......         160         162         181
    25.7    Operation and maintenance of
              equipment.....................           3           3           3
    26.0    Supplies and materials..........           2           3           3
    31.0    Equipment.......................           7           7           7
                                               ---------   ---------  ----------
    99.0      Subtotal, direct obligations..         314         330         349
    99.0  Reimbursable obligations..........           4           4           4
                                               ---------   ---------  ----------
    99.9    Total new obligations...........         318         334         353
    ---------------------------------------------------------------------------

                                  Personnel Summary

    ----------------------------------------------------------------------------
    Identification code 20-0560-0-1-803      1999 actual   2000 est.   2001 est.
    ----------------------------------------------------------------------------
        Direct:
    1001  Total compensable workyears: Full-
            time equivalent employment......       1,481       1,568       1,568
        Reimbursable:
    2001  Total compensable workyears: Full-
            time equivalent employment......           5           5           5
    ---------------------------------------------------------------------------

                    Payment of Government Losses in Shipment

                   Program and Financing (in millions of dollars)

    ----------------------------------------------------------------------------
    Identification code 20-1710-0-1-803      1999 actual   2000 est.   2001 est.
    ----------------------------------------------------------------------------

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

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

        New budget authority (gross), detail:
          Mandatory:

    60.00   Appropriation...................           1           1           1
    ----------------------------------------------------------------------------

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

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

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

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

                            INTERNAL REVENUE SERVICE

        The mission of the Internal Revenue Service is to 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 is aligned with
    its strategic goals and balances the Service's focus across three major
    areas: business results, customer satisfaction, and employee
    satisfaction, with business results

    [[Page 854]]

    being comprised of measures of quality and quantity. Unlike previous
    measurement efforts, the redesigned measures ensure that customer and
    employee satisfaction share equal importance with business results in
    driving the agency's plans and programs.

        In planning for 2001, the balanced measures approach has led to a
    budget proposal, the Staffing Tax Administration for Balance and Equity
    (STABLE) initiative, to address declining enforcement and customer
    service activities and to improve employee satisfaction. IRS staffing
    levels have been declining and shrinking relative to the size of the
    economy, while, at the same time, the tax code has become more complex.
    In addition, the passage of the IRS Reform and Restructuring Act of 1998
    has required an enormous amount of time and money to implement. STABLE
    resources will allow IRS to reverse the trend in declining enforcement
    activity, improve customer service, and provide better tools to
    employees. The budget includes a supplemental request for 2000 to begin
    implementing this critical initiative as soon as possible.

        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 goals and objectives.

                           KEY PERFORMANCE INDICATORS

                                         1999 actual  2000 est.   2001 est.
    Strategic Goals:
      Service to Each Taxpayer:
        Customer Satisfaction--Toll
          Free.\1\......................         6.2         6.3         6.3
        Customer Satisfaction--Walk-
          In.\1\........................         6.4         6.5         6.5
        Customer Satisfaction--Field and
          Office Examination.\1\........         4.1         4.4         4.5
        Customer Satisfaction--Field
          Collection.\1\................         3.9         3.9         4.1
      Service to All Taxpayers:
        Toll-Free Level of Service......       53.3%       58.0%       60.0%
        Number of Calls Answered--
          Includes Automated
          (millions)--workload
          projection only \2\...........       110.3       118.0       118.0
        Tax Law Accuracy Rate for
          Taxpayer Inquiries (Toll Free)       73.3%       80.0%       84.0%
        Number of Taxpayers Served--
          Walk-In (millions)--workload
          projection only \2\...........        10.0        10.0        10.0
        Field Collection Quality........         86%         86%         88%
        Field Examination Quality.......         65%         68%         70%
        Office Examination Quality......         70%         72%         73%
        Total Net Revenue Collected
          (trillions)--workload
          projection only \2\...........       1,746       1,862       1,920
        Total Enforcement Revenue
          Collected--workload projection
          only \2\ (billions)...........        32.9        34.8        33.0
        Total Enforcement Revenue
          Protected--workload projection
          only \2\ (billions)...........         5.5         5.5         5.5
      Productivity Through a Quality
        Work Environment
        Employee Satisfaction
          (Servicewide).................         55%         55%         55%

        \1\ Customer satisfaction scores are based on surveys of calendar year
    1998 activities. The scores are based on a scale of 1 to 7, with 7 being the
    best.
        \2\ This indicator is not intended to be a performance target but is to
    be used only as a workload projection.

                                  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; providing an independent
    taxpayer advocate within the Service; programs to match information
    returns and tax returns; management services; rent and utilities; and
    services as authorized by 5 U.S.C. 3109, at such rates as may be
    determined by the Commissioner[, $3,312,535,000]; $3,699,499,000, of
    which up to $3,950,000 shall be for the Tax Counseling for the Elderly
    Program, and of which not to exceed $25,000 shall be for official
    reception and representation expenses. (Treasury Department,
    Appropriations Act, 2000.)

                  Unavailable Collections (in millions of dollars)

    ----------------------------------------------------------------------------
    Identification code 20-0912-0-1-803      1999 actual   2000 est.   2001 est.
    ----------------------------------------------------------------------------
        Balance, start of year:
    01.99 Balance, start of year............
        Receipts:
    02.01 New installment agreements fees...          69          72          72
    02.02 Restructured installment
            agreements fees.................          12          13          13
    02.03 Enrolled agent fee increase.......           2
    02.04 General user fees, miscellaneous
            retained fees...................           5           5           5
                                               ---------   ---------  ----------
    02.99   Total receipts..................          88          90          90
        Appropriation:
    05.01 Processing, assistance, and
            management......................         -78         -82         -82
    05.02 Tax law enforcement...............         -10          -8          -8
                                               ---------   ---------  ----------
    05.99 Subtotal appropriation............         -88         -90         -90
                                               ---------   ---------  ----------
    07.99 Total balance, end of year........
    ---------------------------------------------------------------------------

                   Program and Financing (in millions of dollars)

    ----------------------------------------------------------------------------
    Identification code 20-0912-0-1-803      1999 actual   2000 est.   2001 est.
    ----------------------------------------------------------------------------

        Obligations by program activity:
          Direct program:

    00.01   Submission processing...........         920         962       1,060
    00.02   Telephone and correspondence....         857         955       1,062
    00.03   Document matching...............          61          58          75
    00.04   Inspection......................         103
    00.05   Management services.............         638         627         703
    00.06   Rent and utilities..............         632         696         736
    00.07   Taxpayer advocate service.......                     138         146
                                               ---------   ---------  ----------
    01.00   Subtotal, direct programs.......       3,211       3,436       3,782
    09.01 Reimbursable program..............          29          30          30
                                               ---------   ---------  ----------
    10.00   Total new obligations...........       3,240       3,466       3,812
    ----------------------------------------------------------------------------

        Budgetary resources available for obligation:
    21.40 Unobligated balance available,
            start of year...................          12          13
    22.00 New budget authority (gross)......       3,242       3,453       3,811
                                               ---------   ---------  ----------
    23.90   Total budgetary resources
              available for obligation......       3,254       3,466       3,811
    23.95 Total new obligations.............      -3,240      -3,466      -3,812
    23.98 Unobligated balance expiring or
            withdrawn.......................          -1
    24.40 Unobligated balance available, end
            of year.........................          13
    ----------------------------------------------------------------------------

        New budget authority (gross), detail:
          Discretionary:

    40.00   Appropriation...................       3,086       3,313       3,699
    40.75   Reduction pursuant to P.L. 106-
              51............................          -1
    40.76   Reduction pursuant to P.L. 106-
              113...........................                     -32
    42.00   Transferred from other accounts.          41          60
                                               ---------   ---------  ----------
    43.00     Appropriation (total
                discretionary)..............       3,126       3,341       3,699
    50.00   Reappropriation.................           9
          Mandatory:

    60.25   Appropriation (special fund,
              indefinite)...................          78          82          82
          Discretionary:

    68.00   Spending authority from
              offsetting collections:
              Offsetting collections (cash).          29          30          30
                                               ---------   ---------  ----------
    70.00   Total new budget authority
              (gross).......................       3,242       3,453       3,811
    ----------------------------------------------------------------------------

        Change in unpaid obligations:
    72.40 Unpaid obligations, start of year:
            Obligated balance, start of year         538         516         530
    73.10 Total new obligations.............       3,240       3,466       3,812
    73.20 Total outlays (gross).............      -3,231      -3,452      -3,779
    73.40 Adjustments in expired accounts
            (net)...........................         -31
    74.40 Unpaid obligations, end of year:
            Obligated balance, end of year..         516         530         563
    ----------------------------------------------------------------------------

        Outlays (gross), detail:
    86.90 Outlays from new discretionary
            authority.......................       2,871       3,069       3,395
    86.93 Outlays from discretionary
            balances........................         282         302         302
    86.97 Outlays from new mandatory
            authority.......................          78          82          82
                                               ---------   ---------  ----------
    87.00   Total outlays (gross)...........       3,231       3,452       3,779
    ----------------------------------------------------------------------------

        Offsets:
          Against gross budget authority and outlays:

    88.00   Offsetting collections (cash)
              from: Federal sources.........         -29         -30         -30
    ----------------------------------------------------------------------------

        Net budget authority and outlays:
    89.00 Budget authority..................       3,213       3,423       3,781
    90.00 Outlays...........................       3,202       3,422       3,749
    ---------------------------------------------------------------------------

                     Summary of Budget Authority and Outlays

                            (in millions of dollars)

                                         1999 actual  2000 est.   2001 est.
    Enacted/requested:
      Budget Authority..................       3,213       3,423       3,781

    [[Page 855]]

      Outlays...........................       3,202       3,423       3,749
    Supplemental proposal:
      Budget Authority..................                      20
      Outlays...........................                      18           2
                                        ------------------------------------
    Total:
      Budget Authority..................       3,213       3,443       3,781
      Outlays...........................       3,202       3,441       3,751
                                        ====================================

        This appropriation provides for: processing tax returns and related
    documents; assisting taxpayers in the filing of their returns and in
    paying taxes that are due; matching information returns with tax
    returns; conducting background investigations; managing financial
    resources, rent and utilities; and providing an independent taxpayer
    advocate within the Service.

        Submission Processing.--This activity enables the Internal Revenue
    Service to develop, publish, and distribute tax forms, publications, and
    instructions to taxpayers; receive and process paper and electronic
    income tax returns and supplemental documents; process and account for
    tax revenues; process information returns such as wage, dividend, and
    interest statements; provide for payment of refunds and issue notices
    that payments are overdue; identify possible non-filers for
    investigation; and assist in the selection of tax returns for audit.
    This activity also funds the IRS World Wide Web site that enables
    taxpayers to retrieve federal tax forms, instructions, publications, and
    other information electronically. 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
    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.

        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.

        Inspection.--This appropriation formerly contained the IRS
    Inspection activity. Most of the functions of this activity were
    transferred to the Treasury Inspector General for Tax Administration
    that was established by the IRS Reform and Restructuring Act of 1988
    (P.L. 105-206). The last appropriation for the IRS Inspection activity
    was included in the Treasury Appropriations Act, 1999 (P.L. 105-277).

        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 administering the nation's tax laws. 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.

        Taxpayer Advocate Service.--This activity provides an independent
    advocate for taxpayers within the Service, ensuring that the individual
    interests of the taxpayer are represented in all aspects of the policies
    and procedures of the Service, resolving taxpayers' problems through
    prompt identification and settlement, preventing future problems through
    prompt identification of the underlying causes of taxpayers' problems,
    identifying and raising the awareness of systemic issues impacting the
    operating divisions, reporting regularly to Congress on the program's
    effectiveness and issues adversely affecting taxpayers, maintaining
    liaisons with Congressional offices, and educating the public on the
    role of the Advocate. The Taxpayer Advocate Service includes the
    immediate office of the National Taxpayer Advocate, the headquarters
    staff, nine Area offices, 74 local/service center offices responsible
    for resolving Taxpayer Advocate cases, and two Operating Division
    Taxpayer Advocate Offices responsible for working directly with the
    operating divisions to identify and recommend solutions to systemic
    problems. All Taxpayer Advocate employees report directly to the
    National Taxpayer Advocate.

                   Object Classification (in millions of dollars)

    ----------------------------------------------------------------------------
    Identification code 20-0912-0-1-803      1999 actual   2000 est.   2001 est.
    ----------------------------------------------------------------------------

          Direct obligations:

            Personnel compensation:
    11.1      Full-time permanent...........       1,149       1,365       1,466
    11.3      Other than full-time permanent         313         307         344
    11.5      Other personnel compensation..         109          84          74
                                               ---------   ---------  ----------
    11.9        Total personnel compensation       1,571       1,756       1,884
    12.1    Civilian personnel benefits.....         393         428         503
    13.0    Benefits for former personnel...          26          18          43
    21.0    Travel and transportation of
              persons.......................          43          39          44
    22.0    Transportation of things........          15          15          16
    23.1    Rental payments to GSA..........         526         612         624
    23.3    Communications, utilities, and
              miscellaneous charges.........         153         141         143
    24.0    Printing and reproduction.......          83          83          88
    25.1    Advisory and assistance services          88          84          97
    25.2    Other services..................         162         149         187
    25.4    Operation and maintenance of
              facilities....................          64          60          93
    25.5    Research and development
              contracts.....................           1           2           2
    25.6    Medical care....................                       1           1
    25.7    Operation and maintenance of
              equipment.....................          18           6           6
    26.0    Supplies and materials..........          20          18          19
    31.0    Equipment.......................          44          20          28
    41.0    Grants, subsidies, and
              contributions.................           4           4           4
                                               ---------   ---------  ----------
    99.0      Subtotal, direct obligations..       3,211       3,436       3,782
    99.0  Reimbursable obligations..........          29          30          30
                                               ---------   ---------  ----------
    99.9    Total new obligations...........       3,240       3,466       3,812
    ---------------------------------------------------------------------------

                                  Personnel Summary

    ----------------------------------------------------------------------------
    Identification code 20-0912-0-1-803      1999 actual   2000 est.   2001 est.
    ----------------------------------------------------------------------------
        Direct:
    1001  Total compensable workyears: Full-
            time equivalent employment......      43,183      46,416      48,076
        Reimbursable:
    2001  Total compensable workyears: Full-
            time equivalent employment......         498         508         508
    ---------------------------------------------------------------------------

                               Tax Law Enforcement

        For necessary expenses of the Internal Revenue Service for
    determining and establishing tax liabilities; providing litigation
    support; issuing technical rulings; providing top quality service to tax
    exempt customers, including employee plans, exempt organizations, and
    government entities; examining employee plans and exempt organizations;
    conducting criminal investigation and enforcement activities;

    [[Page 856]]

    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[, $3,336,838,000];
    $3,439,020,000, of which not to exceed $1,000,000 shall remain available
    until September 30, [2002] 2003, for research[, and of which not to
    exceed $150,000 shall be for official reception and representation
    expenses associated with hosting the Inter-American Center of Tax
    Administration (CIAT) 2000 Conference]. (Treasury Department
    Appropriations Act, 2000.)

                   Program and Financing (in millions of dollars)

    ----------------------------------------------------------------------------
    Identification code 20-0913-0-1-999      1999 actual   2000 est.   2001 est.
    ----------------------------------------------------------------------------

        Obligations by program activity:
          Direct program:

    00.01   Criminal investigations.........         365         386         400
    00.02   Examination.....................       1,696       1,775       1,890
    00.03   Collection......................         694         674         724
    00.04   Tax exempt and government
              entities......................         138         156         169
    00.05   Statistics of income............          26          28          30
    00.06   Chief counsel...................         222         226         235
    09.01 Reimbursable program..............          65          66          92
                                               ---------   ---------  ----------
    10.00   Total new obligations...........       3,206       3,311       3,540
    ----------------------------------------------------------------------------

        Budgetary resources available for obligation:
    21.40 Unobligated balance available,
            start of year...................          11
    22.00 New budget authority (gross)......       3,200       3,312       3,539
                                               ---------   ---------  ----------
    23.90   Total budgetary resources
              available for obligation......       3,211       3,312       3,539
    23.95 Total new obligations.............      -3,206      -3,311      -3,540
    23.98 Unobligated balance expiring or
            withdrawn.......................          -3
    ----------------------------------------------------------------------------

        New budget authority (gross), detail:
          Discretionary:

    40.00   Appropriation...................       3,164       3,337       3,439
    40.75   Reduction pursuant to P.L. 106-
              51............................         -10
    41.00   Transferred to other accounts...         -40        -100
    42.00   Transferred from other accounts.           1           1
                                               ---------   ---------  ----------
    43.00     Appropriation (total
                discretionary)..............       3,115       3,238       3,439
    50.00   Reappropriation.................          10
          Mandatory:

    60.25   Appropriation (special fund,
              indefinite)...................          10           8           8
          Discretionary:

    68.00   Spending authority from
              offsetting collections:
              Offsetting collections (cash).          65          66          92
                                               ---------   ---------  ----------
    70.00   Total new budget authority
              (gross).......................       3,200       3,312       3,539
    ----------------------------------------------------------------------------

        Change in unpaid obligations:
    72.40 Unpaid obligations, start of year:
            Obligated balance, start of year         288         264         194
    73.10 Total new obligations.............       3,206       3,311       3,540
    73.20 Total outlays (gross).............      -3,193      -3,381      -3,527
    73.40 Adjustments in expired accounts
            (net)...........................         -36
    74.40 Unpaid obligations, end of year:
            Obligated balance, end of year..         264         194         207
    ----------------------------------------------------------------------------

        Outlays (gross), detail:
    86.90 Outlays from new discretionary
            authority.......................       2,982       3,110       3,325
    86.93 Outlays from discretionary
            balances........................         201         264         194
    86.97 Outlays from new mandatory
            authority.......................          10           8           8
                                               ---------   ---------  ----------
    87.00   Total outlays (gross)...........       3,193       3,381       3,527
    ----------------------------------------------------------------------------

        Offsets:
          Against gross budget authority and outlays:

    88.00   Offsetting collections (cash)
              from: Federal sources.........         -65         -66         -92
    ----------------------------------------------------------------------------

        Net budget authority and outlays:
    89.00 Budget authority..................       3,135       3,246       3,447
    90.00 Outlays...........................       3,127       3,315       3,435
    ---------------------------------------------------------------------------

                     Summary of Budget Authority and Outlays

                            (in millions of dollars)

                                         1999 actual  2000 est.   2001 est.
    Enacted/requested:
      Budget Authority..................       3,135       3,246       3,447
      Outlays...........................       3,128       3,316       3,435
    Supplemental proposal:
      Budget Authority..................                       7
      Outlays...........................                       7
                                        ------------------------------------
    Total:
      Budget Authority..................       3,135       3,253       3,447
      Outlays...........................       3,128       3,323       3,435
                                        ====================================

        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 and other financial crimes, collecting unpaid
    accounts, securing unfiled tax returns and payments, analyzing and
    determining the reasons for delinquent accounts, preventing accounts
    from becoming delinquent, and preventing nonfiling. This appropriation
    supports the Statistics of Income activity, which provides annual
    income, financial, and tax data from tax returns filed by individuals,
    corporations, 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 and
    other financial crimes. It investigates cases of suspected intent to
    defraud, involving both legal and illegal sources of income, and
    recommends prosecution as warranted. It assists in the preparation and
    trial of criminal tax and money laundering investigations. This activity
    also includes the investigation and prosecution of tax and money
    laundering violations associated with narcotics organizations. The IRS
    serves as the Treasury Department's primary receiver and processor of
    statutorily 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 the correct tax
    liability by the selective examination of tax returns, the correction of
    errors, and the explanation of these corrections to taxpayers. The
    taxpayer education portion of this activity is designed to assist
    taxpayers to comply with their Federal Income Tax responsibilities. 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.

        The international portion of this activity directs the full range of
    IRS enforcement and assistance programs related to U.S. taxpayers doing
    business or residing outside the United States as well as non-resident
    aliens with a U.S. tax obligation. It also provides technical tax
    training and administrative assistance to foreign governments; provides
    compliance and taxpayer service support to Puerto Rico, the Virgin
    Islands and certain Pacific Island jurisdictions; and manages activities
    related to tax treaties between the United States and other governments.
    The operations research component

    [[Page 857]]

    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; protects the Government's interest in litigation
    proceedings; develops and implements programs to prevent tax accounts
    from becoming delinquent; provides resources to service walk-in
    taxpayers; assists taxpayers in resolving tax account problems; helps
    taxpayers to comply with tax laws by educating through outreach
    programs; and takes appropriate enforcement actions when warranted.

        Tax Exempt and Government Entities.--This activity has replaced the
    Employee Plans and Exempt Organizations activity. This activity provides
    top quality service to Tax Exempt Customers including Employee Plans,
    Exempt Organizations and Government Entities. The customer organizations
    represent a large economic sector and are governed by complex, highly
    specialized provisions of the tax law designed to ensure that the
    entities fulfill the policy goals their exemption was designed to
    achieve. It strategically plans and provides an array of processes
    including education and communication, rulings and agreements, customer
    account services, and examinations to help its customers understand and
    comply with their tax liabilities. This activity has end-to-end
    responsibility and accountability for its distinct customer segments and
    will continually monitor and develop its processes to meet customer
    needs. The customers range from local community organizations and
    municipalities to major universities, large pension funds, and
    government entities. Government entities include outstanding tax-exempt
    bond issuances, state and local entities, and federally recognized
    Indian Tribes.

        Statistics of Income.--This activity publishes Statistics of Income
    Reports on the operation of income tax laws, as required by the Internal
    Revenue Code for 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 provides the correct legal
    interpretation of the internal revenue laws; represents the Internal
    Revenue Service in litigation; provides all other legal support for the
    Internal Revenue Service; and performs these duties in a manner that
    enhances public confidence in the integrity, efficiency, and fairness of
    our nation's tax system.

                   Object Classification (in millions of dollars)

    ----------------------------------------------------------------------------
    Identification code 20-0913-0-1-999      1999 actual   2000 est.   2001 est.
    ----------------------------------------------------------------------------

          Direct obligations:

            Personnel compensation:
    11.1      Full-time permanent...........       2,233       2,260       2,407
    11.3      Other than full-time permanent          46          46          48
    11.5      Other personnel compensation..          76          77          80
    11.8      Special personal services
                payments....................          13          13          13
                                               ---------   ---------  ----------
    11.9        Total personnel compensation       2,368       2,396       2,548
    12.1    Civilian personnel benefits.....         531         585         582
    13.0    Benefits for former personnel...                      23          23
    21.0    Travel and transportation of
              persons.......................          93         113         134
    22.0    Transportation of things........           3           3           3
    23.2    Rental payments to others.......           4
    23.3    Communications, utilities, and
              miscellaneous charges.........                       5           5
    24.0    Printing and reproduction.......          14                       1
    25.1    Advisory and assistance services          50           8           9
    25.2    Other services..................                      64          78
    25.4    Operation and maintenance of
              facilities....................           1                       6
    25.5    Research and development
              contracts.....................          14           5           5
    25.7    Operation and maintenance of
              equipment.....................           5           8           8
    26.0    Supplies and materials..........          24          16          19
    31.0    Equipment.......................          21          10          18
    41.0    Grants, subsidies, and
              contributions.................                       6           6
    91.0    Unvouchered.....................          13           3           3
                                               ---------   ---------  ----------
    99.0      Subtotal, direct obligations..       3,141       3,245       3,448
    99.0  Reimbursable obligations..........          65          66          92
                                               ---------   ---------  ----------
    99.9    Total new obligations...........       3,206       3,311       3,540
    ---------------------------------------------------------------------------

                                  Personnel Summary

    ----------------------------------------------------------------------------
    Identification code 20-0913-0-1-999      1999 actual   2000 est.   2001 est.
    ----------------------------------------------------------------------------
        Direct:
    1001  Total compensable workyears: Full-
            time equivalent employment......      43,243      41,275      42,444
        Reimbursable:
    2001  Total compensable workyears: Full-
            time equivalent employment......         380         388         538
    ---------------------------------------------------------------------------

                 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), [$144,000,000] $145,000,000, 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,
    2000.)

                   Program and Financing (in millions of dollars)

    ----------------------------------------------------------------------------
    Identification code 20-0917-0-1-803      1999 actual   2000 est.   2001 est.
    ----------------------------------------------------------------------------

        Obligations by program activity:
    00.01 Earned income tax credit..........         141         144         145
                                               ---------   ---------  ----------
    10.00   Total new obligations...........         141         144         145
    ----------------------------------------------------------------------------

        Budgetary resources available for obligation:
    22.00 New budget authority (gross)......         143         144         145
    23.95 Total new obligations.............        -141        -144        -145
    23.98 Unobligated balance expiring or
            withdrawn.......................          -3
    ----------------------------------------------------------------------------

        New budget authority (gross), detail:
          Discretionary:

    40.00   Appropriation...................         143         144         145
    40.75   Reduction pursuant to P.L. 106-
              51............................          -1
                                               ---------   ---------  ----------
    43.00     Appropriation (total
                discretionary)..............         142         144         145
    50.00   Reappropriation.................           1
                                               ---------   ---------  ----------
    70.00   Total new budget authority
              (gross).......................         143         144         145
    ----------------------------------------------------------------------------

        Change in unpaid obligations:
    72.40 Unpaid obligations, start of year:
            Obligated balance, start of year          25          35          35
    73.10 Total new obligations.............         141         144         145
    73.20 Total outlays (gross).............        -131        -144        -145
    74.40 Unpaid obligations, end of year:
            Obligated balance, end of year..          35          35          35
    ----------------------------------------------------------------------------

        Outlays (gross), detail:
    86.90 Outlays from new discretionary
            authority.......................         131         134         135
    86.93 Outlays from discretionary
            balances........................                      10          10
                                               ---------   ---------  ----------
    87.00   Total outlays (gross)...........         131         144         145
    ----------------------------------------------------------------------------

        Net budget authority and outlays:
    89.00 Budget authority..................         143         144         145
    90.00 Outlays...........................         131         144         145
    ---------------------------------------------------------------------------

        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 858]]

    the identification of EITC-based refund claims involving invalid or
    duplicate primary, secondary and dependent taxpayer 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, reimbursement to the Social Security
    Administration (SSA) for enhancements to the SSA numbering systems and
    cooperative efforts with State vital statistics offices.

                   Object Classification (in millions of dollars)

    ----------------------------------------------------------------------------
    Identification code 20-0917-0-1-803      1999 actual   2000 est.   2001 est.
    ----------------------------------------------------------------------------

          Personnel compensation:

    11.1    Full-time permanent.............          53          67          71
    11.3    Other than full-time permanent..          27          16          16
    11.5    Other personnel compensation....           4           8           8
                                               ---------   ---------  ----------
    11.9      Total personnel compensation..          84          91          95
    12.1  Civilian personnel benefits.......          20          20          20
    21.0  Travel and transportation of
            persons.........................           1           1           1
    22.0  Transportation of things..........           2
    23.3  Communications, utilities, and
            miscellaneous charges...........           1
    24.0  Printing and reproduction.........           2           5           5
    25.1  Advisory and assistance services..           1           1           1
    25.2  Other services....................           8          19          16
    25.5  Research and development contracts                                   1
    26.0  Supplies and materials............           1
    31.0  Equipment.........................          21           7           6
                                               ---------   ---------  ----------
    99.9    Total new obligations...........         141         144         145
    ---------------------------------------------------------------------------

                                  Personnel Summary

    ----------------------------------------------------------------------------
    Identification code 20-0917-0-1-803      1999 actual   2000 est.   2001 est.
    ----------------------------------------------------------------------------
    1001  Total compensable workyears: Full-
            time equivalent employment......       2,386       2,082       2,082
    ---------------------------------------------------------------------------

                               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, [$1,455,401,000] $1,583,565,000 which shall remain
    available until September 30, [2001] 2002. (Treasury Department
    Appropriations Act, 2000.)

                   Program and Financing (in millions of dollars)

    ----------------------------------------------------------------------------
    Identification code 20-0919-0-1-803      1999 actual   2000 est.   2001 est.
    ----------------------------------------------------------------------------

        Obligations by program activity:
          Direct program:

    00.01   Operations and maintenance......         954       1,244       1,544
    00.02   Year 2000.......................         632         250
    00.03   Business line investments.......         303                      40
    09.01 Reimbursable program..............          12          12          12
                                               ---------   ---------  ----------
    10.00   Total new obligations...........       1,901       1,506       1,596
    ----------------------------------------------------------------------------

        Budgetary resources available for obligation:
    21.40 Unobligated balance available,
            start of year...................          35          22          21
    22.00 New budget authority (gross)......       1,824       1,507       1,596
    22.10 Resources available from
            recoveries of prior year
            obligations.....................          69
                                               ---------   ---------  ----------
    23.90   Total budgetary resources
              available for obligation......       1,928       1,529       1,617
    23.95 Total new obligations.............      -1,901      -1,506      -1,596
    23.98 Unobligated balance expiring or
            withdrawn.......................          -5
    24.40 Unobligated balance available, end
            of year.........................          22          21          20
    ----------------------------------------------------------------------------

        New budget authority (gross), detail:
          Discretionary:

    40.00   Appropriation...................       1,265       1,455       1,584
    42.00   Transferred from other accounts.         547          40
                                               ---------   ---------  ----------
    43.00     Appropriation (total
                discretionary)..............       1,812       1,495       1,584
    68.00 Spending authority from offsetting
            collections: Offsetting
            collections (cash)..............          12          12          12
                                               ---------   ---------  ----------
    70.00   Total new budget authority
              (gross).......................       1,824       1,507       1,596
    ----------------------------------------------------------------------------

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

    72.40   Obligated balance, start of year         709         699         758
    72.95   From Federal sources:
              Receivables and unpaid,
              unfilled orders...............           7           7           7
                                               ---------   ---------  ----------
    72.99     Total unpaid obligations,
                start of year...............         716         706         765
    73.10 Total new obligations.............       1,901       1,506       1,596
    73.20 Total outlays (gross).............      -1,829      -1,447      -1,384
    73.40 Adjustments in expired accounts
            (net)...........................         -14
    73.45 Adjustments in unexpired accounts.         -69
          Unpaid obligations, end of year:

    74.40   Obligated balance, end of year..         699         758         970
    74.95   From Federal sources:
              Receivables and unpaid,
              unfilled orders...............           7           7           7
                                               ---------   ---------  ----------
    74.99     Total unpaid obligations, end
                of year.....................         706         765         977
    ----------------------------------------------------------------------------

        Outlays (gross), detail:
    86.90 Outlays from new discretionary
            authority.......................       1,248       1,059       1,121
    86.93 Outlays from discretionary
            balances........................         581         388         263
                                               ---------   ---------  ----------
    87.00   Total outlays (gross)...........       1,829       1,447       1,384
    ----------------------------------------------------------------------------

        Offsets:
          Against gross budget authority and outlays:

    88.00   Offsetting collections (cash)
              from: Federal sources.........         -12         -12         -12
    ----------------------------------------------------------------------------

        Net budget authority and outlays:
    89.00 Budget authority..................       1,812       1,495       1,584
    90.00 Outlays...........................       1,816       1,435       1,372
    ---------------------------------------------------------------------------

                     Summary of Budget Authority and Outlays

                            (in millions of dollars)

                                         1999 actual  2000 est.   2001 est.
    Enacted/requested:
      Budget Authority..................       1,812       1,495       1,584
      Outlays...........................       1,817       1,435       1,372
    Supplemental proposal:
      Budget Authority..................                      13
      Outlays...........................                       9           2
                                        ------------------------------------
    Total:
      Budget Authority..................       1,812       1,508       1,584
      Outlays...........................       1,817       1,444       1,374
                                        ====================================

        This appropriation provides for Servicewide information systems
    operations and maintenance, ensuring Year 2000 (Y2K) compliance, and
    investments to enhance current operating systems. The appropriation
    includes staffing, telecommunications, hardware and software (including
    commercial-off-the-shelf), and contractual services.

        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

    [[Page 859]]

    for tax revenues collected, send bills for taxes owed, issue refunds,
    assist in the selection of tax returns for audit, and provide
    telecommunications services for all business activities including the
    public's toll free access to tax information. These systems are located
    in a variety of sites including the Martinsburg, Tennessee and Detroit
    Computing Centers; Service Centers; and in other field office
    operations. The staffing in this activity is used to maintain the
    millions of lines of programming code running the systems and to operate
    and administer the Service's hardware infrastructure of mainframes,
    minicomputers, personal computers, and networks. Other responsibilities
    include development and maintenance of the applications supporting all
    aspects of the tax processing pipeline, corporate masterfile of the
    entire taxpayer spectrum, and a variety of management information
    systems.

        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. (This applies to 1999 and 2000 only.)

        Business Line Investments.--This activity provides for funding of
    Business Line Investments. Business Line Investments denotes those
    projects that respond to specific requirements, unique to one or more of
    the new business lines. Business Line Investments work will include
    high-payoff needs for small-targeted systems for customers not
    immediately impacted by modernization. This includes support for the
    Taxpayer Advocate, Integrated Compliance System, Electronic Transcript
    Delivery, issue tracking/secure e-mail for Large and Mid-Size Business,
    determination support for Tax Exempt and Government Entities, and secure
    dial-in for Small Business/Self Employed field employees.

                   Object Classification (in millions of dollars)

    ----------------------------------------------------------------------------
    Identification code 20-0919-0-1-803      1999 actual   2000 est.   2001 est.
    ----------------------------------------------------------------------------

          Direct obligations:

            Personnel compensation:
    11.1      Full-time permanent...........         462         422         450
    11.3      Other than full-time permanent          19           6           6
    11.5      Other personnel compensation..          24          20          16
                                               ---------   ---------  ----------
    11.9        Total personnel compensation         505         448         472
    12.1    Civilian personnel benefits.....         114          95          98
    21.0    Travel and transportation of
              persons.......................          25          25          21
    22.0    Transportation of things........           1           3           3
    23.3    Communications, utilities, and
              miscellaneous charges.........         215         239         252
    24.0    Printing and reproduction.......           2           1           1
    25.1    Advisory and assistance services          40          14           7
    25.2    Other services..................         463         329         335
    25.4    Operation and maintenance of
              facilities....................           9           3           8
    25.7    Operation and maintenance of
              equipment.....................         115         122         127
    26.0    Supplies and materials..........          13          14          16
    31.0    Equipment.......................         387         201         244
                                               ---------   ---------  ----------
    99.0      Subtotal, direct obligations..       1,889       1,494       1,584
    99.0  Reimbursable obligations..........          12          12          12
                                               ---------   ---------  ----------
    99.9    Total new obligations...........       1,901       1,506       1,596
    ---------------------------------------------------------------------------

                                  Personnel Summary

    ----------------------------------------------------------------------------
    Identification code 20-0919-0-1-803      1999 actual   2000 est.   2001 est.
    ----------------------------------------------------------------------------
        Direct:
    1001  Total compensable workyears: Full-
            time equivalent employment......       9,917       7,531       7,531
        Reimbursable:
    2001  Total compensable workyears: Full-
            time equivalent employment......          15          16          16
    ---------------------------------------------------------------------------

                       Information Technology Investments

        For necessary expenses of the Internal Revenue Service,
    $119,000,000, to remain available until September 30, 2003, and
    $375,000,000 to become available on October 1, 2001, and to remain
    available until September 30, 2005, 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 shall be obligated until 15 days after the Internal
    Revenue Service submits to Congress a plan for expenditure that (1)
    meets the capital planning and investment control requirements
    established by the Office of Management and Budget in OMB Circular A-11,
    part 3; (2) is approved by the Department of the Treasury and by the
    Office of Management and Budget; and (3) has been submitted to the
    General Accounting Office for review.

                   Program and Financing (in millions of dollars)

    ----------------------------------------------------------------------------
    Identification code 20-0921-0-1-803      1999 actual   2000 est.   2001 est.
    ----------------------------------------------------------------------------

        Obligations by program activity:
    00.01 Information technology investments          26         274         320
                                               ---------   ---------  ----------
    10.00   Total new obligations...........          26         274         320
    ----------------------------------------------------------------------------

        Budgetary resources available for obligation:
    21.40 Unobligated balance available,
            start of year...................         295         480         206
    22.00 New budget authority (gross)......         211                     119
                                               ---------   ---------  ----------
    23.90   Total budgetary resources
              available for obligation......         506         480         325
    23.95 Total new obligations.............         -26        -274        -320
    24.40 Unobligated balance available, end
            of year.........................         480         206           5
    ----------------------------------------------------------------------------

        New budget authority (gross), detail:
          Discretionary:

    40.00   Appropriation...................         211                     119
    ----------------------------------------------------------------------------

        Change in unpaid obligations:
    72.40 Unpaid obligations, start of year:
            Obligated balance, start of year                      25         114
    73.10 Total new obligations.............          26         274         320
    73.20 Total outlays (gross).............          -1        -185        -239
    74.40 Unpaid obligations, end of year:
            Obligated balance, end of year..          25         114         195
    ----------------------------------------------------------------------------

        Outlays (gross), detail:
    86.90 Outlays from new discretionary
            authority.......................                                  54
    86.93 Outlays from discretionary
            balances........................           1         185         185
                                               ---------   ---------  ----------
    87.00   Total outlays (gross)...........           1         185         239
    ----------------------------------------------------------------------------

        Net budget authority and outlays:
    89.00 Budget authority..................         211                     119
    90.00 Outlays...........................           1         185         239
    ---------------------------------------------------------------------------

        This appropriation provides for revamping business practices and
    acquiring new technology. The agency is using a formal methodology to
    prioritize, approve, fund, and evaluate its portfolio of business
    systems modernization investments. This methodology enforces a
    documented, repeatable, and measurable process for managing investments
    throughout their life cycle. Investment decisions are approved by the
    IRS Core Business System Executive Steering Committee, chaired by the
    Commissioner.

                   Object Classification (in millions of dollars)

    ----------------------------------------------------------------------------
    Identification code 20-0921-0-1-803      1999 actual   2000 est.   2001 est.
    ----------------------------------------------------------------------------
    25.1  Advisory and assistance services..          10         170         320
    31.0  Equipment.........................          16         104
                                               ---------   ---------  ----------
    99.9    Total new obligations...........          26         274         320
    ---------------------------------------------------------------------------

          Payment Where Earned Income Credit Exceeds Liability for Tax

                   Program and Financing (in millions of dollars)

    ----------------------------------------------------------------------------
    Identification code 20-0906-0-1-609      1999 actual   2000 est.   2001 est.
    ----------------------------------------------------------------------------

        Obligations by program activity:
    10.00 Total new obligations (object
            class 44.0).....................      25,632      25,676      25,799
    ----------------------------------------------------------------------------

    [[Page 860]]

        Budgetary resources available for obligation:
    22.00 New budget authority (gross)......      25,632      25,676      25,799
    23.95 Total new obligations.............     -25,632     -25,676     -25,799
    ----------------------------------------------------------------------------

        New budget authority (gross), detail:
          Mandatory:

    60.05   Appropriation (indefinite)......      25,632      25,676      25,799
    ----------------------------------------------------------------------------

        Change in unpaid obligations:
    73.10 Total new obligations.............      25,632      25,676      25,799
    73.20 Total outlays (gross).............     -25,632     -25,676     -25,799
    ----------------------------------------------------------------------------

        Outlays (gross), detail:
    86.97 Outlays from new mandatory
            authority.......................      25,632      25,676      25,799
    ----------------------------------------------------------------------------

        Net budget authority and outlays:
    89.00 Budget authority..................      25,632      25,676      25,799
    90.00 Outlays...........................      25,632      25,676      25,799
    ---------------------------------------------------------------------------

                     Summary of Budget Authority and Outlays

                            (in millions of dollars)

                                         1999 actual  2000 est.   2001 est.
    Enacted/requested:
      Budget Authority..................      25,632      25,676      25,799
      Outlays...........................      25,632      25,676      25,799
    Legislative proposal, subject to
        PAYGO:
      Budget Authority..................                                  15
      Outlays...........................                                  15
                                        ------------------------------------
    Total:
      Budget Authority..................      25,632      25,676      25,814
      Outlays...........................      25,632      25,676      25,814
                                        ====================================

        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      1999 actual   2000 est.   2001 est.
    ----------------------------------------------------------------------------

        Obligations by program activity:
    10.00 Total new obligations (object
            class 44.0).....................                                  15
    ----------------------------------------------------------------------------

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

        New budget authority (gross), detail:
          Mandatory:

    60.05   Appropriation (indefinite)......                                  15
    ----------------------------------------------------------------------------

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

        Outlays (gross), detail:
    86.97 Outlays from new mandatory
            authority.......................                                  15
    ----------------------------------------------------------------------------

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

        This legislative proposal will increase the credit for families with
    three or more children, phase out the credit more slowly for families
    with two or more children, provide marriage penalty relief for two-
    earner couples, and simplify the earned income calculation.

              Payment Where Child Credit Exceeds Liability for Tax

                   Program and Financing (in millions of dollars)

    ----------------------------------------------------------------------------
    Identification code 20-0922-0-1-999      1999 actual   2000 est.   2001 est.
    ----------------------------------------------------------------------------

        Obligations by program activity:
    10.00 Total new obligations (object
            class 41.0).....................         445         550         520
    ----------------------------------------------------------------------------

        Budgetary resources available for obligation:
    22.00 New budget authority (gross)......         445         550         520
    23.95 Total new obligations.............        -445        -550        -520
    ----------------------------------------------------------------------------

        New budget authority (gross), detail:
          Mandatory:

    60.05   Appropriation (indefinite)......         445         550         520
    ----------------------------------------------------------------------------

        Change in unpaid obligations:
    73.10 Total new obligations.............         445         550         520
    73.20 Total outlays (gross).............        -445        -550        -520
    ----------------------------------------------------------------------------

        Outlays (gross), detail:
    86.97 Outlays from new mandatory
            authority.......................         445         550         520
    ----------------------------------------------------------------------------

        Net budget authority and outlays:
    89.00 Budget authority..................         445         550         520
    90.00 Outlays...........................         446         550         520
    ---------------------------------------------------------------------------

        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 and Dependent Care Tax Credit Exceeds Liability for
                                       Tax

                    (Legislative proposal, subject to PAYGO)

        This legislative proposal will make the child and dependent care tax
    credit refundable beginning in 2003. As a result, there will be
    instances wherein the child and dependent care 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. Beginning
    in 2001 the proposal will also simplify and gradually increase the child
    and dependent care tax credit.

    Payment Where Long-Term Care or Disability Tax Credit Exceeds Liability
                                     for Tax

                    (Legislative proposal, subject to PAYGO)

                   Program and Financing (in millions of dollars)

    ----------------------------------------------------------------------------
    Identification code 20-0923-4-1-551      1999 actual   2000 est.   2001 est.
    ----------------------------------------------------------------------------

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

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

    [[Page 861]]

        New budget authority (gross), detail:
          Mandatory:

    60.05   Appropriation (indefinite)......                                   8
    ----------------------------------------------------------------------------

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

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

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

        This schedule reflects the effects of the proposed long-term care
    tax credit. The Administration proposes to provide a new long-term care
    tax credit. The credit could be claimed by a taxpayer for himself or
    herself or for a spouse or dependent with long-term care needs. There
    would be instances wherein the long-term care tax credit would exceed
    the amount of tax liability owed through the individual income tax
    system, resulting in an additional payment to the tax filer. This
    schedule also reflects the effects of the proposed disability tax
    credit.

             Refundable Tax Credit for Electronic Tax Return Filers

                    (Legislative proposal, subject to PAYGO)

        Outlays beginning in 2002 result from a new legislative proposal to
    provide a refundable tax credit to individual taxpayers who file their
    returns electronically. This $10, refundable credit will provide an
    incentive for filing on-line and reward individual taxpayers who
    transact their business with the IRS in a way that helps improve the
    accuracy and efficiency of IRS processing. Taxpayers using Telefile,
    filing returns using their telephone, will receive a $5 refundable
    credit under this proposal.

                Refunding Internal Revenue Collections, Interest

                   Program and Financing (in millions of dollars)

    ----------------------------------------------------------------------------
    Identification code 20-0904-0-1-908      1999 actual   2000 est.   2001 est.
    ----------------------------------------------------------------------------

        Obligations by program activity:
    10.00 Total new obligations (object
            class 43.0).....................       2,724       3,157       3,307
    ----------------------------------------------------------------------------

        Budgetary resources available for obligation:
    22.00 New budget authority (gross)......       2,724       3,157       3,307
    23.95 Total new obligations.............      -2,724      -3,157      -3,307
    ----------------------------------------------------------------------------

        New budget authority (gross), detail:
          Mandatory:

    60.05   Appropriation (indefinite)......       2,724       3,157       3,307
    ----------------------------------------------------------------------------

        Change in unpaid obligations:
    73.10 Total new obligations.............       2,724       3,157       3,307
    73.20 Total outlays (gross).............      -2,724      -3,157      -3,307
    ----------------------------------------------------------------------------

        Outlays (gross), detail:
    86.97 Outlays from new mandatory
            authority.......................       2,724       3,157       3,307
    ----------------------------------------------------------------------------

        Net budget authority and outlays:
    89.00 Budget authority..................       2,724       3,157       3,307
    90.00 Outlays...........................       2,724       3,157       3,307
    ---------------------------------------------------------------------------

        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      1999 actual   2000 est.   2001 est.
    ----------------------------------------------------------------------------
        Balance, start of year:
    01.99 Balance, start of year............
        Receipts:
    02.01 Underpayment and fraud collection.           8           8           8
        Appropriation:
    05.01 Informant payments................          -8          -8          -8
                                               ---------   ---------  ----------
    07.99 Total balance, end of year........
    ---------------------------------------------------------------------------

                   Program and Financing (in millions of dollars)

    ----------------------------------------------------------------------------
    Identification code 20-5433-0-2-803      1999 actual   2000 est.   2001 est.
    ----------------------------------------------------------------------------

        Obligations by program activity:
    10.00 Total new obligations (object
            class 91.0).....................           8           8           8
    ----------------------------------------------------------------------------

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

        New budget authority (gross), detail:
          Mandatory:

    60.25   Appropriation (special fund,
              indefinite)...................           8           8           8
    ----------------------------------------------------------------------------

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

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

        Net budget authority and outlays:
    89.00 Budget authority..................           8           8           8
    90.00 Outlays...........................           7           8           8
    ---------------------------------------------------------------------------

        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      1999 actual   2000 est.   2001 est.
    ----------------------------------------------------------------------------

        Obligations by program activity:
    10.00 Total new obligations (object
            class 32.0).....................           6           6           6
    ----------------------------------------------------------------------------

        Budgetary resources available for obligation:
    21.40 Unobligated balance available,
            start of year...................           3           3           3
    22.00 New budget authority (gross)......           6           6           6
                                               ---------   ---------  ----------
    23.90   Total budgetary resources
              available for obligation......           9           9           9
    23.95 Total new obligations.............          -6          -6          -6
    24.40 Unobligated balance available, end
            of year.........................           3           3           3
    ----------------------------------------------------------------------------

        New budget authority (gross), detail:
          Mandatory:

    69.00   Offsetting collections (cash)...           6           6           6
    ----------------------------------------------------------------------------

        Change in unpaid obligations:
    72.40 Unpaid obligations, start of year:
            Obligated balance, start of year           3           3           3

    [[Page 862]]

    73.10 Total new obligations.............           6           6           6
    73.20 Total outlays (gross).............          -6          -6          -6
    74.40 Unpaid obligations, end of year:
            Obligated balance, end of year..           3           3           3
    ----------------------------------------------------------------------------

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

        Offsets:
          Against gross budget authority and outlays:

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

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

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

               Administrative Provisions--Internal Revenue Service

        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 the] 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 Internal Revenue Service shall institute and enforce
    policies and procedures that will safeguard the confidentiality of
    taxpayer information.
        [Sec. 104. 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
    service 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. 105. 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, 2000.)

                          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 [777] 844 vehicles for police-type
    use, of which [739] 541 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, [$667,312,000] $821,596,000:
    Provided, That up to $18,000,000 provided for protective travel shall
    remain available until September 30, [2001] 2002. (Treasury Department
    Appropriations Act, 2000.)
        [Sec. 240. For necessary expenses of the United States Secret
    Service, an additional $10,000,000 is appropriated for ``Salaries and
    Expenses''. In addition, for the purposes of meeting additional
    requirements of the United States Secret Service for fiscal year 2000,
    the Secretary of the Treasury is authorized and directed to transfer
    $21,000,000 to the United States Secret Service out of all the funds
    available to the Department of the Treasury no later than 120 days after
    enactment of this Act: Provided, That the transfer authority provided in
    this section is in addition to any other transfer authority contained
    elsewhere in this or any other Act: Provided further, That such
    transfers pursuant to this section be taken from programs, projects, and
    activities as determined by the Secretary of the Treasury and subject to
    the advance approval of the Committee on Appropriations.] (Miscellaneous
    Appropriations, 2000, as enacted by section 1000(a)(5) of the
    Consolidated Appropriations Act, 2000 (P.L. 106-113).)

                   Program and Financing (in millions of dollars)

    ----------------------------------------------------------------------------
    Identification code 20-1408-0-1-751      1999 actual   2000 est.   2001 est.
    ----------------------------------------------------------------------------

        Obligations by program activity:
          Direct program:

    00.01   Protection, investigations, and
              uniformed activities..........         582         677         822
    00.02   Other security programs.........          84          21
    09.01 Reimbursable program..............          17          79           4
                                               ---------   ---------  ----------
    10.00   Total new obligations...........         683         777         826
    ----------------------------------------------------------------------------

        Budgetary resources available for obligation:
    21.40 Unobligated balance available,
            start of year...................           3          21
    22.00 New budget authority (gross)......         701         756         826
                                               ---------   ---------  ----------
    23.90   Total budgetary resources
              available for obligation......         704         777         826
    23.95 Total new obligations.............        -683        -777        -826
    23.98 Unobligated balance expiring or
            withdrawn.......................          -1
    24.40 Unobligated balance available, end
            of year.........................          21
    ----------------------------------------------------------------------------

        New budget authority (gross), detail:
          Discretionary:

    40.00   Appropriation...................         681         677         822

    [[Page 863]]

    40.75   Reduction pursuant to P.L. 106-
              51............................          -1
    42.00   Transferred from other accounts.           4
                                               ---------   ---------  ----------
    43.00     Appropriation (total
                discretionary)..............         684         677         822
          Spending authority from offsetting
              collections:

    68.00   Offsetting collections (cash)...           3          79           4
    68.10   From Federal sources: Change in
              receivables and unpaid,
              unfilled orders...............          14
                                               ---------   ---------  ----------
    68.90     Spending authority from
                offsetting collections
                (total discretionary).......          17          79           4
                                               ---------   ---------  ----------
    70.00   Total new budget authority
              (gross).......................         701         756         826
    ----------------------------------------------------------------------------

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

    72.40   Obligated balance, start of year          70         114         184
    72.95   From Federal sources:
              Receivables and unpaid,
              unfilled orders...............                      14          14
                                               ---------   ---------  ----------
    72.99     Total unpaid obligations,
                start of year...............          70         128         198
    73.10 Total new obligations.............         683         777         826
    73.20 Total outlays (gross).............        -622        -707        -812
    73.40 Adjustments in expired accounts
            (net)...........................          -3
          Unpaid obligations, end of year:

    74.40   Obligated balance, end of year..         114         184         198
    74.95   From Federal sources:
              Receivables and unpaid,
              unfilled orders...............          14          14          14
                                               ---------   ---------  ----------
    74.99     Total unpaid obligations, end
                of year.....................         128         198         212
    ----------------------------------------------------------------------------

        Outlays (gross), detail:
    86.90 Outlays from new discretionary
            authority.......................         573         688         744
    86.93 Outlays from discretionary
            balances........................          49          19          68
                                               ---------   ---------  ----------
    87.00   Total outlays (gross)...........         622         707         812
    ----------------------------------------------------------------------------

        Offsets:
          Against gross budget authority and outlays:

    88.00   Offsetting collections (cash)
              from: Federal sources.........          -3         -79          -4
          Against gross budget authority only:

    88.95   From Federal sources: Change in
              receivables and unpaid,
              unfilled orders...............         -14
    ----------------------------------------------------------------------------

        Net budget authority and outlays:
    89.00 Budget authority..................         684         677         822
    90.00 Outlays...........................         619         628         808
    ---------------------------------------------------------------------------

        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

                                         1999 actual  2000 est.   2001 est.
    Cases Closed--The total number of
    cases worked and closed, excluding
    protective intelligence, protective
    surveys, and administratively closed
    cases...............................      22,558      21,000      22,000
    Counterfeit Notes Passed--Value of
    counterfeit notes passed expressed
    in dollars.......................... $40,606,200 $55,000,000 $55,000,000
    Permanent Protection (Protection is
    measured in numbers of protectee
    stops. A stop is generally
    considered a city visited by a
    protectee.).........................       3,987       3,500       3,500
    Foreign Dignitaries Protection......       1,736       1,400       1,400
    Candidate/Nominee Protection........           0       1,000         300

                   Object Classification (in millions of dollars)

    ----------------------------------------------------------------------------
    Identification code 20-1408-0-1-751      1999 actual   2000 est.   2001 est.
    ----------------------------------------------------------------------------

          Direct obligations:

            Personnel compensation:
    11.1      Full-time permanent...........         221         249         280
    11.3      Other than full-time permanent          34          24          28
    11.5      Other personnel compensation..          83          84          90
                                               ---------   ---------  ----------
    11.9        Total personnel compensation         338         357         398
    12.1    Civilian personnel benefits.....         102         108         134
    21.0    Travel and transportation of
              persons.......................          56          53          70
    22.0    Transportation of things........           4           6           8
    23.1    Rental payments to GSA..........          39          52          56
    23.2    Rental payments to others.......           3           7           1
    23.3    Communications, utilities, and
              miscellaneous charges.........          13          15          24
    24.0    Printing and reproduction.......           1           3           2
    25.2    Other services..................          43          48          57
    26.0    Supplies and materials..........           8          10          13
    31.0    Equipment.......................          51          36          54
    32.0    Land and structures.............           8           3           4
    41.0    Grants, subsidies, and
              contributions.................                                   1
                                               ---------   ---------  ----------
    99.0      Subtotal, direct obligations..         666         698         822
    99.0  Reimbursable obligations..........          17          79           4
                                               ---------   ---------  ----------
    99.9    Total new obligations...........         683         777         826
    ---------------------------------------------------------------------------

                                  Personnel Summary

    ----------------------------------------------------------------------------
    Identification code 20-1408-0-1-751      1999 actual   2000 est.   2001 est.
    ----------------------------------------------------------------------------
    1001  Total compensable workyears: Full-
            time equivalent employment......       4,893       5,103       5,543
    ---------------------------------------------------------------------------

          Acquisition, Construction, Improvements, and Related Expenses

        For necessary expenses of construction, repair, alteration, and
    improvement of facilities, [$4,923,000] $5,021,000, to remain available
    until expended. (Department of the Treasury Appropriations Act, 2000.)

                   Program and Financing (in millions of dollars)

    ----------------------------------------------------------------------------
    Identification code 20-1409-0-1-751      1999 actual   2000 est.   2001 est.
    ----------------------------------------------------------------------------

        Obligations by program activity:
    10.00 Total new obligations.............          17           4          15
    ----------------------------------------------------------------------------

    [[Page 864]]

        Budgetary resources available for obligation:
    21.40 Unobligated balance available,
            start of year...................          17           9          10
    22.00 New budget authority (gross)......           8           4           5
                                               ---------   ---------  ----------
    23.90   Total budgetary resources
              available for obligation......          25          13          15
    23.95 Total new obligations.............         -17          -4         -15
    24.40 Unobligated balance available, end
            of year.........................           9          10
    ----------------------------------------------------------------------------

        New budget authority (gross), detail:
          Discretionary:

    40.00   Appropriation...................           8           5           5
    40.76   Reduction pursuant to P.L. 106-
              113...........................                      -1
                                               ---------   ---------  ----------
    43.00     Appropriation (total
                discretionary)..............           8           4           5
    ----------------------------------------------------------------------------

        Change in unpaid obligations:
    72.40 Unpaid obligations, start of year:
            Obligated balance, start of year          26           7           7
    73.10 Total new obligations.............          17           4          15
    73.20 Total outlays (gross).............         -36          -4          -3
    74.40 Unpaid obligations, end of year:
            Obligated balance, end of year..           7           7          19
    ----------------------------------------------------------------------------

        Outlays (gross), detail:
    86.90 Outlays from new discretionary
            authority.......................           8                       1
    86.93 Outlays from discretionary
            balances........................          28           3           2
                                               ---------   ---------  ----------
    87.00   Total outlays (gross)...........          36           4           3
    ----------------------------------------------------------------------------

        Net budget authority and outlays:
    89.00 Budget authority..................           8           4           5
    90.00 Outlays...........................          36           4           3
    ---------------------------------------------------------------------------

        This account provides funding for security upgrades of existing
    facilities and 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. In 2001, the Treasury Forfeiture Fund will provide $3.9 million
    for Vice Presidential residence security upgrades.

                   Object Classification (in millions of dollars)

    ----------------------------------------------------------------------------
    Identification code 20-1409-0-1-751      1999 actual   2000 est.   2001 est.
    ----------------------------------------------------------------------------
    23.3  Communications, utilities, and
            miscellaneous charges...........           3           2           2
    25.2  Other services....................           4           1           3
    31.0  Equipment.........................           7                       2
    32.0  Land and structures...............           3           1           8
                                               ---------   ---------  ----------
    99.9    Total new obligations...........          17           4          15
    ---------------------------------------------------------------------------

                       Contribution for Annuity Benefits

                   Program and Financing (in millions of dollars)

    ----------------------------------------------------------------------------
    Identification code 20-1407-0-1-751      1999 actual   2000 est.   2001 est.
    ----------------------------------------------------------------------------

        Obligations by program activity:
    10.00 Total new obligations (object
            class 12.1).....................          80         100         110
    ----------------------------------------------------------------------------

        Budgetary resources available for obligation:
    22.00 New budget authority (gross)......          80         100         110
    23.95 Total new obligations.............         -80        -100        -110
    ----------------------------------------------------------------------------

        New budget authority (gross), detail:
          Mandatory:

    60.05   Appropriation (indefinite)......          80         100         110
    ----------------------------------------------------------------------------

        Change in unpaid obligations:
    72.40 Unpaid obligations, start of year:
            Obligated balance, start of year           2           5          15
    73.10 Total new obligations.............          80         100         110
    73.20 Total outlays (gross).............         -77         -90        -100
    74.40 Unpaid obligations, end of year:
            Obligated balance, end of year..           5          15          25
    ----------------------------------------------------------------------------

        Outlays (gross), detail:
    86.97 Outlays from new mandatory
            authority.......................          77          89          99
    86.98 Outlays from mandatory balances...                       1           1
                                               ---------   ---------  ----------
    87.00   Total outlays (gross)...........          77          90         100
    ----------------------------------------------------------------------------

        Net budget authority and outlays:
    89.00 Budget authority..................          80         100         110
    90.00 Outlays...........................          77          89          99
    ---------------------------------------------------------------------------

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

                           COMPTROLLER OF THE CURRENCY

                                   Trust Funds

                                Assessment Funds

                   Program and Financing (in millions of dollars)

    ----------------------------------------------------------------------------
    Identification code 20-8413-0-8-373      1999 actual   2000 est.   2001 est.
    ----------------------------------------------------------------------------

        Obligations by program activity:
    10.00 Total new obligations.............         403         384         391
    ----------------------------------------------------------------------------

        Budgetary resources available for obligation:
    21.40 Unobligated balance available,
            start of year...................          73          64          69
    22.00 New budget authority (gross)......         394         389         397
                                               ---------   ---------  ----------
    23.90   Total budgetary resources
              available for obligation......         467         453         466
    23.95 Total new obligations.............        -403        -384        -391
    24.40 Unobligated balance available, end
            of year.........................          64          69          75
    ----------------------------------------------------------------------------

        New budget authority (gross), detail:
          Mandatory:

    69.00   Offsetting collections (cash)...         394         389         397
    ----------------------------------------------------------------------------

        Change in unpaid obligations:
    72.40 Unpaid obligations, start of year:
            Obligated balance, start of year         240         240         240
    73.10 Total new obligations.............         403         384         391
    73.20 Total outlays (gross).............        -403        -384        -391
    74.40 Unpaid obligations, end of year:
            Obligated balance, end of year..         240         240         240
    ----------------------------------------------------------------------------

        Outlays (gross), detail:
    86.97 Outlays from new mandatory
            authority.......................         394         384         391
    86.98 Outlays from mandatory balances...           8
                                               ---------   ---------  ----------
    87.00   Total outlays (gross)...........         403         384         391
    ----------------------------------------------------------------------------

        Offsets:
          Against gross budget authority and outlays:

            Offsetting collections (cash)
                from:
    88.00     Federal sources...............         -14         -13         -13
    88.40     Non-Federal sources:
                Assessments.................        -380        -376        -384
                                               ---------   ---------  ----------
    88.90       Total, offsetting
                  collections (cash)........        -394        -389        -397
    ----------------------------------------------------------------------------

        Net budget authority and outlays:
    89.00 Budget authority..................
    90.00 Outlays...........................           8          -5          -6
    ----------------------------------------------------------------------------

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

        The Office of the Comptroller of the Currency was created for the
    purpose of establishing and regulating a national

    [[Page 865]]

    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 1,903 national bank examiners. At present,
    there are approximately 2,383 national banks with total assets of more
    than $3.2 trillion.

        In addition, the Comptroller considers applications for mergers in
    which the resulting bank will be a national bank and applications from
    banks to establish branches. The Comptroller of the Currency also
    promulgates rules and regulations for the guidance of national banks and
    bank directors.

                   Object Classification (in millions of dollars)

    ----------------------------------------------------------------------------
    Identification code 20-8413-0-8-373      1999 actual   2000 est.   2001 est.
    ----------------------------------------------------------------------------

          Personnel compensation:

    11.1    Full-time permanent.............         209         214         218
    11.3    Other than full-time permanent..           6           5           5
    11.5    Other personnel compensation....           2           4           4
                                               ---------   ---------  ----------
    11.9      Total personnel compensation..         217         223         227
    12.1  Civilian personnel benefits.......          51          53          54
    21.0  Travel and transportation of
            persons.........................          31          27          27
    22.0  Transportation of things..........           1           1           1
    23.2  Rental payments to others.........          28          24          25
    23.3  Communications, utilities, and
            miscellaneous charges...........           9          11          10
    24.0  Printing and reproduction.........           1           1           1
    25.1  Advisory and assistance services..          40          26          27
    26.0  Supplies and materials............           7           6           6
    31.0  Equipment.........................          17          10          11
    32.0  Land and structures...............           1           2           2
                                               ---------   ---------  ----------
    99.9    Total new obligations...........         403         384         391
    ---------------------------------------------------------------------------

                                  Personnel Summary

    ----------------------------------------------------------------------------
    Identification code 20-8413-0-8-373      1999 actual   2000 est.   2001 est.
    ----------------------------------------------------------------------------
    2001  Total compensable workyears: Full-
            time equivalent employment......       2,946       3,047       3,047
    ---------------------------------------------------------------------------

                          OFFICE OF THRIFT SUPERVISION

                                  Federal Funds

    Public enterprise funds:

                          Office of Thrift Supervision

                   Program and Financing (in millions of dollars)

    ----------------------------------------------------------------------------
    Identification code 20-4108-0-3-373      1999 actual   2000 est.   2001 est.
    ----------------------------------------------------------------------------

        Obligations by program activity:
    10.00 Total new obligations.............         155         156         160
    ----------------------------------------------------------------------------

        Budgetary resources available for obligation:
    21.40 Unobligated balance available,
            start of year...................         154         142         142
    22.00 New budget authority (gross)......         143         156         160
                                               ---------   ---------  ----------
    23.90   Total budgetary resources
              available for obligation......         297         298         302
    23.95 Total new obligations.............        -155        -156        -160
    24.40 Unobligated balance available, end
            of year.........................         142         142         142
    ----------------------------------------------------------------------------

        New budget authority (gross), detail:
          Mandatory:

    69.00   Offsetting collections (cash)...         143         156         160
    ----------------------------------------------------------------------------

        Change in unpaid obligations:
    72.40 Unpaid obligations, start of year:
            Obligated balance, start of year           1          14          14
    73.10 Total new obligations.............         155         156         160
    73.20 Total outlays (gross).............        -142        -156        -160
    74.40 Unpaid obligations, end of year:
            Obligated balance, end of year..          14          14          14
    ----------------------------------------------------------------------------

        Outlays (gross), detail:
    86.97 Outlays from new mandatory
            authority.......................         142         156         160
    ----------------------------------------------------------------------------

        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...........        -137        -150        -154
                                               ---------   ---------  ----------
    88.90       Total, offsetting
                  collections (cash)........        -143        -156        -160
    ----------------------------------------------------------------------------

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

        Memorandum (non-add) entries:
    92.01 Total investments, start of year:
            U.S. securities: Par value......         160         156         157
    92.02 Total investments, end of year:
            U.S. securities: Par value......         156         157         158
    ---------------------------------------------------------------------------

        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 $800
    billion.

                   Object Classification (in millions of dollars)

    ----------------------------------------------------------------------------
    Identification code 20-4108-0-3-373      1999 actual   2000 est.   2001 est.
    ----------------------------------------------------------------------------

          Personnel compensation:

    11.1    Full-time permanent.............          87          91          94
    11.5    Other personnel compensation....           1           1           1
    11.8    Special personal services
              payments......................           1           1           1
                                               ---------   ---------  ----------
    11.9      Total personnel compensation..          89          93          96
    12.1  Civilian personnel benefits.......          27          24          25
    21.0  Travel and transportation of
            persons.........................          11          11          11
    22.0  Transportation of things..........           1           1           1
    23.2  Rental payments to others.........           6           6           6
    23.3  Communications, utilities, and
            miscellaneous charges...........           2           2           2
    25.2  Other services....................          16          16          16
    26.0  Supplies and materials............           1           1           1
    31.0  Equipment.........................           2           2           2
                                               ---------   ---------  ----------
    99.9    Total new obligations...........         155         156         160
    ---------------------------------------------------------------------------

                                  Personnel Summary

    ----------------------------------------------------------------------------
    Identification code 20-4108-0-3-373      1999 actual   2000 est.   2001 est.
    ----------------------------------------------------------------------------
    2001  Total compensable workyears: Full-
            time equivalent employment......       1,266       1,291       1,291
    ---------------------------------------------------------------------------

    [[Page 866]]

                           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      1999 actual   2000 est.   2001 est.
    ----------------------------------------------------------------------------

        Obligations by program activity:
    10.00 Total new obligations (object
            class 43.0).....................     353,511     358,980     359,536
    ----------------------------------------------------------------------------

        Budgetary resources available for obligation:
    22.00 New budget authority (gross)......     353,511     358,980     359,536
    23.95 Total new obligations.............    -353,511    -358,980    -359,536
    ----------------------------------------------------------------------------

        New budget authority (gross), detail:
          Mandatory:

    60.05   Appropriation (indefinite)......     353,511     358,980     359,536
    ----------------------------------------------------------------------------

        Change in unpaid obligations:
    73.10 Total new obligations.............     353,511     358,980     359,536
    73.20 Total outlays (gross).............    -353,511    -358,980    -359,536
    ----------------------------------------------------------------------------

        Outlays (gross), detail:
    86.97 Outlays from new mandatory
            authority.......................     353,511     358,980     359,536
    ----------------------------------------------------------------------------

        Net budget authority and outlays:
    89.00 Budget authority..................     353,511     358,980     359,536
    90.00 Outlays...........................     353,511     358,980     359,536
    ---------------------------------------------------------------------------

                     Summary of Budget Authority and Outlays

                            (in millions of dollars)

                                         1999 actual  2000 est.   2001 est.
    Enacted/requested:
      Budget Authority..................     353,511     358,980     359,536
      Outlays...........................     353,511     358,980     359,536
    Legislative proposal, not subject to
        PAYGO:
      Budget Authority..................                      65         446
      Outlays...........................                      65         446
                                        ------------------------------------
    Total:
      Budget Authority..................     353,511     359,045     359,982
      Outlays...........................     353,511     359,045     359,982
                                        ====================================

        Such amounts are appropriated as may be necessary to pay the
    interest each year on the public debt (31 U.S.C. 1305, 3123). Interest
    on Government account series securities is generally computed on a cash
    basis. Interest is generally computed on an accrual basis on all other
    types of securities.

                           Interest on the Public Debt

                  (Legislative proposal, not subject to PAYGO)

                   Program and Financing (in millions of dollars)

    ----------------------------------------------------------------------------
    Identification code 20-0550-2-1-901      1999 actual   2000 est.   2001 est.
    ----------------------------------------------------------------------------

        Obligations by program activity:
    10.00 Total new obligations (object
            class 43.0).....................                      65         446
    ----------------------------------------------------------------------------

        Budgetary resources available for obligation:
    22.00 New budget authority (gross)......                      65         446
    23.95 Total new obligations.............                     -65        -446
    ----------------------------------------------------------------------------

        New budget authority (gross), detail:
          Mandatory:

    60.05   Appropriation (indefinite)......                      65         446
    ----------------------------------------------------------------------------

        Change in unpaid obligations:
    73.10 Total new obligations.............                      65         446
    73.20 Total outlays (gross).............                     -65        -446
    ----------------------------------------------------------------------------

        Outlays (gross), detail:
    86.97 Outlays from new mandatory
            authority.......................                      65         446
    ----------------------------------------------------------------------------

        Net budget authority and outlays:
    89.00 Budget authority..................                      65         446
    90.00 Outlays...........................                      65         446
    ---------------------------------------------------------------------------

        A portion of interest on the public debt is paid to funds that have
    invested in Treasury securities. In the schedules for legislative
    proposals for such funds, the effect of proposals on interest receipts
    are shown. In this schedule, the amounts shown are the corresponding
    interest payments to those funds.

                          GENERAL FUND RECEIPT ACCOUNTS

                               (in millions of dollars)

    ----------------------------------------------------------------------------
                                             1999 actual   2000 est.   2001 est.
    ----------------------------------------------------------------------------
    Governmental receipts:
      20-015800  Transportation fuels tax...         849         787         808
      20-019900  Miscellaneous taxes, not
        otherwise classified................          -4
      20-065000  Deposit of earnings,
        Federal Reserve System..............      25,917      32,452      25,664
      20-085000  Registration, filing, and
        transaction fees....................           6           5           5
      20-086100  Charges for expenses,
        settlement of international claims..                       1           1
      20-086900  Fees for legal and judicial
        services, not otherwise classified..          61          61          61
      20-089100  Miscellaneous fees for
        regulatory and judicial services,
        not otherwise classified............           7           7           7
      20-101000  Fines, penalties, and
        forfeitures, agricultural laws......           2           2           2
      20-102000  Fines, penalties, and
        forfeitures, economic stabilization
        laws................................           1                     206
      20-103000  Fines, penalties and
        forfeitures, immigration and labor
        laws................................          74          74          74
      20-104000  Fines, penalties, and
        forfeitures, customs, commerce, and
        antitrust laws......................          95          96          96
      20-105000  Fines, penalties, and
        forfeitures, narcotic prohibition
        and alcohol laws....................           1           1           1
      20-106000  Forfeitures of unclaimed
        money and property..................          24          24          24
      20-108000  Fines, penalties, and
        forfeitures, Federal coalmine health
        and safety laws.....................          19          19          19
      20-109900  Fines, penalties and
        forfeitures, not otherwise
        classified..........................         397         397         397
      20-129900  Gifts to the United States,
        not otherwise classified............           1           1           1
      20-241100  User fees for IRS, Treasury          39          40          41
        Legislative proposal, subject to
          PAYGO.............................                                  -2
      20-309200  Recovery from Highway Trust
        Fund for refunds of taxes...........       1,134         942         975
      20-309400  Recovery from Airport and
        Airway Trust Fund for refunds of
        taxes...............................           4          49          50
      20-309500  Recovery from Leaking
        underground storage tank trust fund
        for refunds of taxes, EPA...........           4           5           5
      20-309990  Refunds of moneys
        erroneously received and recovered
        (20X1807)...........................        -740        -200        -200
      95-085015  Registration, filing, and
        transaction fees, SEC...............       1,174       1,179       1,302
      99-011050  Individual income taxes....     879,419     951,884     978,188
        Legislative proposal, subject to
          PAYGO.............................                    -359      -5,634
      99-011100  Corporation income and
        excess profits taxes................     184,670     192,285     189,594
        Legislative proposal, subject to
          PAYGO.............................                     110       3,942
      99-015250  Other Federal fund excise
        taxes...............................      -1,217         704         608
        Legislative proposal, subject to
          PAYGO.............................                       6         -42
      99-015300  Estate and gift taxes......      27,782      30,482      31,975
        Legislative proposal, subject to
          PAYGO.............................                       4         329
      99-015500  Tobacco excise tax.........       5,400       6,742       7,158
        Legislative proposal, subject to
          PAYGO.............................                     594       5,446
      99-015600  Alcohol excise tax.........       7,386       7,267       7,150
        Legislative proposal, subject to
          PAYGO.............................                     -32          32
      99-015700  Telephone excise tax.......       5,185       5,500       5,821
      99-031050  Other Federal fund customs
        duties..............................      12,007      13,866      14,727
        Legislative proposal, subject to
          PAYGO.............................                     -13        -569
      99-089400  Ozone depleting chemicals
        tax.................................         105          73          73
                                               ---------   ---------  ----------
    General Fund Governmental receipts......   1,149,802   1,245,055   1,268,335
    ----------------------------------------------------------------------------
    Offsetting receipts from the public:
      20-143500  General fund proprietary
        interest receipts,not otherwise
        classified,Treasury.................         173         173         173
      20-145000  Interest payments from
        States, Cash management improvement.          67          49          48
      20-146310  Interest on quota in
        International Monetary Fund.........         686         686         686
      20-146320  Interest on loans to
        International Monetary Fund.........          21          21          21
      20-146400  Interest received on loans
        and credits to foreign nations......          50          46          42
      20-148400  Interest on deposits in tax
        and loan accounts...................         935       1,152       1,104

    [[Page 867]]

      20-149900  Net interest received from
        direct loan financing accounts......       7,278       8,626       9,945
      20-168200  Gain by exchange on foreign
        currency denominated public debt
        securities..........................           7
      20-286800  Dollar conversion of
        foreign currency loan repayments,
        Treasury............................          11          11          11
      20-286900  Repayment of loans and
        credits to foreign nations..........         175         253         254
      20-322000  All other general fund
        proprietary receipts, Treasury......       1,127       1,000         999
      20-387500  Budget clearing account
        (suspense)..........................        -186
                                               ---------   ---------  ----------
    General Fund Offsetting receipts from
     the public.............................      10,344      12,017      13,283
    ----------------------------------------------------------------------------
    Intragovernmental payments:
      13-141000  Interest on investment,
        economic development revolving fund.           3           3           3
      14-142400  Interest on investment,
        Colorado River projects.............         153          42          43
      14-142700  Interest on advances to
        Colorado River Dam Fund, Boulder
        Canyon project......................          13          13          13
      20-133800  Interest on loans to the
        Presidio............................                       2           3
      20-135100  Interest on loans to BPA...         354         379         406
      20-135400  Interest on loans for
        housing for the elderly or
        handicapped.........................         379         274         232
      20-136100  Interest on loans to the
        Secretary of Transportation,
        Railroad rehabilitation and
        improvement fund....................           3
      20-136300  Interest on loans for
        college housing and academic
        facilities loans, Education.........          12          11          10
      20-140100  Interest on loans to
        Commodity Credit Corporation........         280         665         754
      20-140500  Interest on loans to
        H.U.D., college housing loans, ED...           8           5           4
      20-141700  Interest on loans to
        Tennessee Valley Authority..........           4           4           4
      20-141800  Interest on loans to
        Federal Financing Bank..............       2,503       2,412       2,159
      20-142500  Interest on loans to Rural
        Development Insurance Fund..........         107          95          67
      20-143300  Interest on loans to
        National flood insurance fund, FEMA.          28          30          24
      20-149500  Interest payments on
        repayable advances to the Black Lung
        Disability Trust Fund...............         515         533         566
        Legislative proposal, not subject to
          PAYGO.............................                               1,468
      20-149700  Payment of interest on
        advances to the Railroad Retirement
        Board...............................         239         218         243
      20-241600  Charges for administrative
        expenses of Social Security Act as
        amended.............................         328         269         267
      20-320000  Receivables from cancelled
        accounts, Treasury..................         103         100         100
      20-388500  Undistributed
        intragovernmental payments, Treasury         -73
      72-138000  Interest on loans to A.I.D.
        Housing Guaranty Program............           6           6           6
      73-142800  Interest on advances to
        Small Business Administration.......         121         103          63
      91-142200  Interest on loans, Higher
        Education Facilities Loan Fund......           2           2           1
                                               ---------   ---------  ----------
    General Fund Intragovernmental payments.       5,088       5,166       6,436
    ---------------------------------------------------------------------------

                       Other Consolidated Receipt Accounts

                               (in millions of dollars)

    ----------------------------------------------------------------------------
                                             1999 actual   2000 est.   2001 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, 2000, 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 [2000] 2001 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] notification 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, Treasury Inspector General for Tax Administration, Financial
    Management Service, and Bureau of the Public Debt, may be transferred
    between such appropriations upon [the] advance [approval of]
    notification to the Committees on Appropriations. No transfer may
    increase or decrease any such appropriation by more than 2 percent.
        Sec. 114. Not to exceed 3 percent of any appropriation made
    available in this Act to the Internal Revenue Service may be transferred
    to the Treasury Inspector General for Tax Administration's appropriation
    upon the advance notice to the Committees on Appropriations. No transfer
    may increase or decrease any such appropriation by more than 3 percent.
        Sec. 115. 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 Departmental vehicle management principles: Provided,
    That the Secretary may delegate this authority to the Assistant
    Secretary for Management.
        [Sec. 116. (a) Voluntary Separation Incentive Payments for Employees
    of the Office of the Treasury Inspector General for Tax
    Administration.--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 (referred to in this section as the ``Office'').]
        [(b) 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.]
        [(c) Authority To Provide Voluntary Separation Incentive Payments.--
            (1) In general.--The Treasury Inspector General for Tax
        Administration may pay voluntary separation incentive payments under

    [[Page 868]]

        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 (Public Law 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.]
        [(d) 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.
        (e) 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
    United States Government, 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.
        (f ) 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.]
        [Sec. 117. None of the funds appropriated in this Act or otherwise
    available to the Department of the Treasury or the Bureau of Engraving
    and Printing may be used to redesign the $1 Federal Reserve note.]
        [Sec. 118. Funds made available by this or any other Act may be used
    to pay premium pay for protective services authorized by section 3056(a)
    of title 18, United States Code, without regard to the limitation on the
    rate of pay payable during a pay period contained in section 5547(c)(2)
    of title 5, United States Code, except that such premium pay shall not
    be payable to an employee to the extent that the aggregate of the
    employee's basic and premium pay for the year would otherwise exceed the
    annual equivalent of that limitation. The term premium pay refers to the
    provisions of law cited in the first sentence of section 5547(a) of
    title 5, United States Code.]
        [Sec. 119. (a) Voluntary Separation Incentive payments for Employees
    of the Chicago Financial Center of the Financial Management Service.--
    During the period from October 1, 1999, through January 31, 2000, the
    Commissioner of the Financial Management Service (FMS) of the Department
    of the Treasury is authorized to offer voluntary separation incentives
    in order to provide the necessary flexibility to carry out the closure
    of the Chicago Financial Center (CFC) in a manner which the Commissioner
    shall deem most efficient, equitable to employees, and cost effective to
    the Government.]
        [(b) Definition.--In this section, the term ``employee'' means an
    employee (as defined by 5 U.S.C. 2105) who is employed by FMS at CFC
    under an appointment without time limitation, and has been so employed
    continuously for a 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 with a disability on the basis of which such
        employee is or would be eligible for disability retirement under the
        retirement systems referred to in paragraph (1) or another
        retirement system for employees of the Government;
            (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 from an agency or instrumentality of
        the Government of the United States under any authority and has not
        repaid such payment;
            (5) an employee covered by statutory reemployment rights who is
        on transfer to another organization; or
            (6) an employee who during the 24-month period preceding the
        date of separation has received and not repaid a recruitment or
        relocation bonus under section 5753 of title 5, United States Code,
        or who, within the 12-month period preceding the date of separation,
        has received and not repaid a retention allowance under section 5754
        of that title.]
        [(c) Agency Plan; Approval.--
            (1) The Secretary, Department of the Treasury, prior to
        obligating any resources for voluntary separation incentive
        payments, shall submit to the Office of Management and Budget a
        strategic plan outlining the intended use of such incentive payments
        and a proposed organizational chart for the agency once such
        incentive payments have been completed.
            (2) The agency's plan under paragraph (1) shall include--
                    (A) the specific positions and functions to be reduced
                or eliminated;
                    (B) a proposed coverage for offers of incentives;
                    (C) the time period during which incentives may be paid;
                    (D) the number and amounts of voluntary separation
                incentive payments to be offered; and
                    (E) a description of how the agency will operate without
                the eliminated positions and functions.
            (3) The Director of the Office of Management and Budget shall
        review the agency's plan and approve or disapprove such plan, and
        may make appropriate modifications in the plan including waivers of
        the reduction in agency employment levels required by this Act.]
        [(d) Authority To Provide Voluntary Separation Incentive Payments.--
            (1) A voluntary separation incentive payment under this Act may
        be paid by the agency head to an employee only in accordance with
        the strategic plan under subsection (c).
            (2) A voluntary incentive payment--
                    (A) shall be offered to agency employees on the basis of
                organizational unit, occupational series or level,
                geographic location, other nonpersonal factors, or an
                appropriate combination of such factors;
                    (B) shall be paid in a lump sum after the employee's
                separation;
                    (C) shall be equal to the lesser of--
                (i) an amount equal to the amount the employee would be
            entitled to receive under section 5595(c) of title 5, United
            States Code, if the employee were entitled to payment under such
            section (without adjustment for any previous payment made); or
                (ii) an amount determined by the agency head, not to exceed
            $25,000;
                    (D) may be made only in the case of an employee who
                voluntarily separates (whether by retirement or resignation)
                under the provisions of this Act;

    [[Page 869]]

                    (E) shall not be a basis for payment, and shall not be
                included in the computation of any other type of Government
                benefit;
                    (F) shall not be taken into account in determining the
                amount of any severance pay to which the employee may be
                entitled under section 5595 of title 5, United States Code,
                based on any other separation; and
                    (G) shall be paid from appropriations or funds available
                for the payment of the basic pay of the employee.]
        [(e) Eligibility for Payments.--Payments under this section may be
    made to any qualifying employee who voluntarily separates, whether by
    retirement or resignation, between October 1, 1999, and January 31,
    2000.]
        [(f ) Effect on Subsequent Employment With the Government.--
            (1) An individual who has received a voluntary separation
        incentive payment under this section and accepts any employment for
        compensation with any agency or instrumentality of the Government of
        the United States, or who works for an 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 FMS.
            (2) The Director of the Office of Personnel Management may, at
        the request of the Secretary, Department of the Treasury, waive the
        repayment if the individual involved possesses unique abilities and
        is the only qualified applicant available for the position.]
        [(g) Contributions to the Retirement Fund.--
            (1) 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, FMS shall remit to the Office of Personnel
        Management for deposit in the Treasury to the credit of the Civil
        Service Retirement and Disability Fund an amount equal to 15 percent
        of the final annual basic pay for each employee 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) For the purpose of 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.]
        [(h) Reduction of Agency Employment Levels.--
            (1) The total number of funded employee positions in the agency
        shall be reduced by one position for each vacancy created by the
        separation of any employee who has received, or is due to receive, a
        voluntary separation incentive payment under this Act. For the
        purposes of this subsection, positions shall be counted on a full-
        time equivalent basis.
            (2) The President, through the Office of Management and Budget,
        shall monitor the agency and take any action necessary to ensure
        that the requirements of this subsection are met.
            (3) At the request of the Secretary, Department of the Treasury,
        the Office of Management and Budget may waive the reduction in total
        number of funded employee positions required by paragraph (1) if it
        believes the agency plan required by subsection (c) satisfactorily
        demonstrates that the positions would better be used to reallocate
        occupations or reshape the workforce and to produce a more cost-
        effective result.]
        Sec. 116. The Secretary of the Treasury may transfer funds from
    ``Salaries and Expenses,'' Financial Management Service, to the Debt
    Services Account as necessary to cover the costs of debt collection:
    Provided, That such amounts shall be reimbursed to such Salaries and
    Expenses account from debt collections received in the Debt Services
    Account. (Treasury Department Appropriations Act, 2000.)

                           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 [2000] 2001 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.
        (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 [2000] 2001 from appropriations made available
    for salaries and expenses for fiscal year [2000] 2001 in this Act, shall
    remain available through September 30, [2001] 2002, for each such
    account for the purposes authorized: Provided, That a [request] notice
    shall be submitted to the Committees on Appropriations [for approval] at
    least 15 days prior to the expenditure of such funds: Provided further,
    That these [requests] notices 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--
            (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. Notwithstanding section 515 of Public Law 104-208, 50
    percent of the unobligated balances available to the White House Office,
    Salaries and Expenses appropriations in fiscal year 1997, shall

    [[Page 870]]

    remain available through September 30, 2000, for the purposes of
    satisfying the conditions of section 515 of the Treasury and General
    Government Appropriations Act, 1999.]
        [Sec. 514. 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.]
        [Sec. 515. Inventory of Federal Grant Programs. The Director of the
    Office of Management and Budget shall prepare an inventory of existing
    Federal grant programs after consulting each agency that administers
    Federal grant programs including formula funds, competitive grant funds,
    block grant funds, and direct payments. The inventory shall include the
    name of the program, a copy of relevant statutory and regulatory
    guidelines, the funding level in fiscal year 1999, a list of the
    eligibility criteria both statutory and regulatory, and a copy of the
    application form. The Director shall submit the inventory no later than
    6 months after enactment to the Committees on Appropriations and
    relevant authorizing committees.] (Treasury and General Government
    Appropriations Act, 2000.)
        \1\ The Administration proposes to delete this provision and will
    work with the Congress to address this issue.

                          [TITLE VI--SURVIVOR BENEFITS]

    [SEC. 601. PAYMENT.]

        [(a) Payment Authorization.--The Secretary of the Treasury shall
    pay, out of funds not otherwise appropriated, $100,000 to the survivor,
    or collectively the survivors, of each of the 14 members of the Armed
    Forces and the one United States civilian Federal employee who were
    killed on April 14, 1994, when United States F-15 fighter aircraft
    mistakenly shot down two UH-60 Black Hawk helicopters over Iraq.]
    (Miscellaneous Appropriations, 2000, as enacted by section 1000(a)(5) of
    the Consolidated Appropriations Act, 2000 (P.L. 106-113).)