Appendix - Department of the Treasury

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

[[Page 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)

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)

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)

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)

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)

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)

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)

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)

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

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)

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)

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)

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)

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)

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)

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)

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)

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)

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)

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)

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

Treasury Franchise Fund

Program and Financing (in millions of dollars)

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

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)

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)

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)

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)

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)

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)

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)

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)

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)

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)

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)

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)

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)

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)

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)

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)

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)

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)

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)

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)

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)

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

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)

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)

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)

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)

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)

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)

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)

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)

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)

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)

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)

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)

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)

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)

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)

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)

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)

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)

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)

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)

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

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)

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)

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)

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)

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)

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)

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)

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)

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)

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1999 actual 2000 est. 2001 est.
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20-977920 Interest, miscellaneous
trust funds, government-wide........ 1 1 1
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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).)