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

                         THE BUDGET FOR FISCAL YEAR 2003

                           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 $3,500,000 for official travel expenses; not to exceed
    $3,813,000, 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, [$177,142,000] $199,127,000:
    Provided, That of these amounts $2,900,000 is available for grants to
    State and local law enforcement groups to help fight money laundering:
    Provided further, [That of these amounts $2,000,000 shall be available
    for a grant associated with research on transfer pricing, and that such
    sum shall be transferred within 90 days of enactment of this Act]: That
    of these amounts, $5,893,000 shall be for the Treasury-wide Financial
    Statement Audit Program, of which such amounts as may be necessary may
    be transferred to accounts of the Department's offices and bureaus to
    conduct audits: Provided further, That this transfer authority shall be
    in addition to any other provided in this Act. (Treasury Department
    Appropriations Act, 2002; additional authorizing legislation required.)

                   Program and Financing (in millions of dollars)

    ----------------------------------------------------------------------------
    Identification code 20-0101-0-1-803      2001 actual   2002 est.   2003 est.
    ----------------------------------------------------------------------------

        Obligations by program activity:
          Direct program:

    00.01   Economic policies and programs..          49          61          60
    00.02   Financial policies and programs.          63          46          45
    00.03   Enforcement policies and
              programs......................          39         110          52
    00.04   Treasury-wide management
              policies and programs.........          41          38          36
    00.05   Treasury-wide fnancial statement
              audit.........................                                   6
                                               ---------   ---------  ----------
    01.00   Subtotal, Direct programs.......         192         255         199
    09.11 Reimbursable program..............          11          17          17
                                               ---------   ---------  ----------
    09.99   Subtotal, reimbursable program..          11          17          17
                                               ---------   ---------  ----------
    10.00   Total new obligations...........         203         272         216
    ----------------------------------------------------------------------------

        Budgetary resources available for obligation:
    21.40 Unobligated balance carried
            forward, start of year..........          31          71           2
    22.00 New budget authority (gross)......         246         203         216
    22.10 Resources available from
            recoveries of prior year
            obligations.....................           1
                                               ---------   ---------  ----------
    23.90   Total budgetary resources
              available for obligation......         278         274         218
    23.95 Total new obligations.............        -203        -272        -216
    23.98 Unobligated balance expiring or
            withdrawn.......................          -5
    24.40 Unobligated balance carried
            forward, end of year............          71           2           2
    ----------------------------------------------------------------------------

        New budget authority (gross), detail:
          Discretionary:

    40.00   Appropriation...................         229         184         199
    42.00   Transferred from other accounts.           6
                                               ---------   ---------  ----------
    43.00     Appropriation (total
                discretionary)..............         235         184         199
    50.00   Reappropriation.................                       2
    68.00 Spending authority from offsetting
            collections: Offsetting
            collections (cash)..............          11          17          17
                                               ---------   ---------  ----------
    70.00   Total new budget authority
              (gross).......................         246         203         216
    ----------------------------------------------------------------------------

        Change in obligated balances:
    72.40 Obligated balance, start of year..          53          64          34
    73.10 Total new obligations.............         203         272         216
    73.20 Total outlays (gross).............        -191        -302        -240
    73.40 Adjustments in expired accounts
            (net)...........................          -1
    73.45 Recoveries of prior year
            obligations.....................          -1
    74.10 Change in uncollected customer
            payments from Federal sources
            (expired).......................           2
    74.40 Obligated balance, end of year....          64          34          10
    ----------------------------------------------------------------------------

        Outlays (gross), detail:
    86.90 Outlays from new discretionary
            authority.......................         158         178         191
    86.93 Outlays from discretionary
            balances........................          33         126          49
                                               ---------   ---------  ----------
    87.00   Total outlays (gross)...........         191         302         240
    ----------------------------------------------------------------------------

        Offsets:
          Against gross budget authority and outlays:

    88.00   Offsetting collections (cash)
              from: Federal sources.........         -11         -17         -17
    ----------------------------------------------------------------------------

        Net budget authority and outlays:
    89.00 Budget authority..................         235         186         199
    90.00 Outlays...........................         178         285         223
    ----------------------------------------------------------------------------

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

      Budget Authority and Outlays Excluding Full Funding for Federal Retiree
                           Costs (in millions of dollars)

    ----------------------------------------------------------------------------
                                             2001 actual   2002 est.   2003 est.
    ----------------------------------------------------------------------------

        Net budget authority and outlays:
    89.00 Budget authority..................         229         179         192
    90.00 Outlays...........................         172         278         216
    ---------------------------------------------------------------------------

        Departmental Offices' function in the Department of the Treasury 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 Department of the Treasury;
    managing development financial policy; representing the United States on
    international monetary, trade and investment issues; overseeing
    Department of the Treasury overseas operations; and directing the
    administrative operations of the Department of the Treasury.

        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; develops an overall appraisal of the current state of, and
    outlook for the economy; provides written and oral briefing materials
    for the

    [[Page 798]]

    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
    participates 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)
    recommendations regarding the development and implementation of tax
    policies and programs; official estimates of all Government receipts for
    the President's Budget, fiscal policy decisions, and cash management
    decisions; policy criteria reflected in regulations and rulings to
    implement the Internal Revenue Code; negotiation of tax treaties for the
    United States; and 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 Assistant Secretary (Financial
    Markets), the Fiscal Assistant Secretary, and the Deputy Assistant
    Secretary for Community Development Policy and the Assistant Secretary
    (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:
    (1) 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 (2) 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.

        Treasury-wide Financial Statement Audit.--This activity has
    responsibility for contracting and funding all financial statement audit
    work that will be done by the OIG. The OIG would streamline the process,
    provide costs savings and accountability for getting these audits done,
    and ensure timeliness and consistency of financial statement audits in
    the Department. The audits would include those of the Customs Service,
    the Financial Management Service, the Bureau of Public Debt, the Federal
    Financing Board, the Bureau of Alcohol, Tobacco, and Firearms, the
    Community Development Financial Institutions, and the Departmental
    Offices.

                             PERFORMANCE MEASURES

                                                           2003 est.
    Economic conditions in developing countries
     (overall percent change in Gross Domestic Product
     from prior calendar year)........................              Growth
    Economic conditions in transitional economies
     (overall percent change in Gross Domestic Product
     from prior calendar year)........................              Growth
    Announce borrowing policies and borrowing
     requirements to financial market participants in
     a timely manner..................................                100%
    Number of open material weaknesses (significant
     management problems identified by GAO, the IGs,
     and/or the bureaus)..............................                 10%
    Percent of new IT capital investments tracked that
     are within costs, on schedule, and meeting
     performance targets..............................                100%
    Percent of contract dollars over $25,000 that are
     competed.........................................                 80%

                   Object Classification (in millions of dollars)

    ----------------------------------------------------------------------------
    Identification code 20-0101-0-1-803      2001 actual   2002 est.   2003 est.
    ----------------------------------------------------------------------------

          Direct obligations:

            Personnel compensation:
    11.1      Full-time permanent...........          71          81          83
    11.3      Other than full-time permanent           7           7           8
    11.5      Other personnel compensation..                       1           1
    11.8      Special personal services
                payments....................           4           1           1
                                               ---------   ---------  ----------
    11.9        Total personnel compensation          82          90          93
    12.1    Civilian personnel benefits.....          24          26          28
    21.0    Travel and transportation of
              persons.......................                       3           4
    22.0    Transportation of things........           2
    23.1    Rental payments to GSA..........                       4           4
    23.3    Communications, utilities, and
              miscellaneous charges.........          12          11          11
    24.0    Printing and reproduction.......           2           3           3
    25.2    Other services..................          58         109          47

    [[Page 799]]

    26.0    Supplies and materials..........           2           3           3
    31.0    Equipment.......................           6           6           6
                                               ---------   ---------  ----------
    99.0      Direct obligations............         188         255         199
    99.0  Reimbursable obligations..........          11          17          17
    99.5  Below reporting threshold.........           4
                                               ---------   ---------  ----------
    99.9    Total new obligations...........         203         272         216
    ---------------------------------------------------------------------------

                                  Personnel Summary

    ----------------------------------------------------------------------------
    Identification code 20-0101-0-1-803      2001 actual   2002 est.   2003 est.
    ----------------------------------------------------------------------------
        Direct:
    1001  Total compensable workyears: Full-
            time equivalent employment......       1,040       1,075       1,086
        Reimbursable:
    2001  Total compensable workyears: Full-
            time equivalent employment......          83          92          92
    ---------------------------------------------------------------------------

            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,
    $68,828,000, to remain available until expended: 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 none of the funds appropriated shall be used to
    support or supplement the Internal Revenue Service appropriations for
    Information Systems]. (Treasury Department Appropriations Act, 2002.)

                   Program and Financing (in millions of dollars)

    ----------------------------------------------------------------------------
    Identification code 20-0115-0-1-803      2001 actual   2002 est.   2003 est.
    ----------------------------------------------------------------------------

        Obligations by program activity:
    10.00 Total new obligations.............          53          54          69
    ----------------------------------------------------------------------------

        Budgetary resources available for obligation:
    21.40 Unobligated balance carried
            forward, start of year..........           3          10          25
    22.00 New budget authority (gross)......          62          69          69
    22.21 Unobligated balance transferred to
            other accounts..................          -3
                                               ---------   ---------  ----------
    23.90   Total budgetary resources
              available for obligation......          62          79          94
    23.95 Total new obligations.............         -53         -54         -69
    24.40 Unobligated balance carried
            forward, end of year............          10          25          25
    ----------------------------------------------------------------------------

        New budget authority (gross), detail:
          Discretionary:

    40.00   Appropriation...................          62          69          69
    ----------------------------------------------------------------------------

        Change in obligated balances:
    72.40 Obligated balance, start of year..          38          44          22
    73.10 Total new obligations.............          53          54          69
    73.20 Total outlays (gross).............         -46         -76         -68
    74.40 Obligated balance, end of year....          44          22          23
    ----------------------------------------------------------------------------

        Outlays (gross), detail:
    86.90 Outlays from new discretionary
            authority.......................           8          31          31
    86.93 Outlays from discretionary
            balances........................          38          45          37
                                               ---------   ---------  ----------
    87.00   Total outlays (gross)...........          46          76          68
    ----------------------------------------------------------------------------

        Net budget authority and outlays:
    89.00 Budget authority..................          62          69          69
    90.00 Outlays...........................          46          76          68
    ---------------------------------------------------------------------------

        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      2001 actual   2002 est.   2003 est.
    ----------------------------------------------------------------------------

          Direct obligations:

    25.2    Other services..................          37          39          43
    31.0    Equipment.......................          15          15          26
                                               ---------   ---------  ----------
    99.0      Direct obligations............          52          54          69
    99.5  Below reporting threshold.........           1
                                               ---------   ---------  ----------
    99.9    Total new obligations...........          53          54          69
    ---------------------------------------------------------------------------

                           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,
    [$35,424,000]; $37,375,000. (Treasury Department Appropriations Act,
    2002; additional authorizing legislation required.)

                   Program and Financing (in millions of dollars)

    ----------------------------------------------------------------------------
    Identification code 20-0106-0-1-803      2001 actual   2002 est.   2003 est.
    ----------------------------------------------------------------------------

        Obligations by program activity:
    10.00 Total new obligations.............          35          37          37
    ----------------------------------------------------------------------------

        Budgetary resources available for obligation:
    22.00 New budget authority (gross)......          35          37          37
    23.95 Total new obligations.............         -35         -37         -37
    ----------------------------------------------------------------------------

        New budget authority (gross), detail:
          Discretionary:

    40.00   Appropriation...................          35          37          37
    ----------------------------------------------------------------------------

        Change in obligated balances:
    72.40 Obligated balance, start of year..           5           7           7
    73.10 Total new obligations.............          35          37          37
    73.20 Total outlays (gross).............         -33         -37         -37
    74.40 Obligated balance, end of year....           7           7           7
    ----------------------------------------------------------------------------

        Outlays (gross), detail:
    86.90 Outlays from new discretionary
            authority.......................          30          32          32
    86.93 Outlays from discretionary
            balances........................           3           5           5
                                               ---------   ---------  ----------
    87.00   Total outlays (gross)...........          33          37          37
    ----------------------------------------------------------------------------

        Net budget authority and outlays:
    89.00 Budget authority..................          35          37          37
    90.00 Outlays...........................          33          37          37
    ---------------------------------------------------------------------------

      Budget Authority and Outlays Excluding Full Funding for Federal Retiree
                           Costs (in millions of dollars)

    ----------------------------------------------------------------------------
                                             2001 actual   2002 est.   2003 est.
    ----------------------------------------------------------------------------

        Net budget authority and outlays:
    89.00 Budget authority..................          33          35          35
    90.00 Outlays...........................          31          35          35
    ---------------------------------------------------------------------------

        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

    [[Page 800]]

    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.

                   Object Classification (in millions of dollars)

    ----------------------------------------------------------------------------
    Identification code 20-0106-0-1-803      2001 actual   2002 est.   2003 est.
    ----------------------------------------------------------------------------

          Personnel compensation:

    11.1    Full-time permanent.............          19          21          21
    11.5    Other personnel compensation....           1           1           1
                                               ---------   ---------  ----------
    11.9      Total personnel compensation..          20          22          22
    12.1  Civilian personnel benefits.......           7           7           7
    21.0  Travel and transportation of
            persons.........................           1           1           1
    23.1  Rental payments to GSA............           2           3           3
    23.3  Communications, utilities, and
            miscellaneous charges...........           1           1           1
    25.2  Other services....................           1           1           1
    25.3  Other purchases of goods and
            services from Government
            accounts........................           2           1           1
    31.0  Equipment.........................           1           1           1
                                               ---------   ---------  ----------
    99.9    Total new obligations...........          35          37          37
    ---------------------------------------------------------------------------

                                  Personnel Summary

    ----------------------------------------------------------------------------
    Identification code 20-0106-0-1-803      2001 actual   2002 est.   2003 est.
    ----------------------------------------------------------------------------
    1001  Total compensable workyears: Full-
            time equivalent employment......         246         282         268
    ---------------------------------------------------------------------------

                    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, [$123,746,000] $131,637,000. (Treasury Department
    Appropriations Act, 2002; additional authorizing legislation required.)
        [For emergency expenses to respond to the Spetember 11, 2001,
    terrorist attacks on the United States, for ``Salaries and Expenses''
    $2,032,000, to remain available until expended, to be obligated from
    amounts made available by Public Law 107-38.] (Emergency Supplemental
    Act, 2002.)

                   Program and Financing (in millions of dollars)

    ----------------------------------------------------------------------------
    Identification code 20-0119-0-1-803      2001 actual   2002 est.   2003 est.
    ----------------------------------------------------------------------------

        Obligations by program activity:
    00.01 Direct program....................         124         133         132
    09.01 Reimbursable program..............           2           2           2
                                               ---------   ---------  ----------
    10.00   Total new obligations...........         126         135         134
    ----------------------------------------------------------------------------

        Budgetary resources available for obligation:
    22.00 New budget authority (gross)......         127         135         134
    23.95 Total new obligations.............        -126        -135        -134
    23.98 Unobligated balance expiring or
            withdrawn.......................          -1
    ----------------------------------------------------------------------------

        New budget authority (gross), detail:
          Discretionary:

    40.00   Appropriation...................         124         131         132
    40.15   Appropriation (emergency).......                       2
                                               ---------   ---------  ----------
    43.00     Appropriation (total
                discretionary)..............         124         133         132
    50.00   Reappropriation.................           1
    68.00 Spending authority from offsetting
            collections: Offsetting
            collections (cash)..............           2           2           2
                                               ---------   ---------  ----------
    70.00   Total new budget authority
              (gross).......................         127         135         134
    ----------------------------------------------------------------------------

        Change in obligated balances:
    72.40 Obligated balance, start of year..          14          15          13
    73.10 Total new obligations.............         126         135         134
    73.20 Total outlays (gross).............        -126        -135        -134
    74.40 Obligated balance, end of year....          15          13          13
    ----------------------------------------------------------------------------

        Outlays (gross), detail:
    86.90 Outlays from new discretionary
            authority.......................         115         123         122
    86.93 Outlays from discretionary
            balances........................          12          12          12
                                               ---------   ---------  ----------
    87.00   Total outlays (gross)...........         126         135         134
    ----------------------------------------------------------------------------

        Offsets:
          Against gross budget authority and outlays:

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

        Net budget authority and outlays:
    89.00 Budget authority..................         125         133         132
    90.00 Outlays...........................         124         133         132
    ---------------------------------------------------------------------------

      Budget Authority and Outlays Excluding Full Funding for Federal Retiree
                           Costs (in millions of dollars)

    ----------------------------------------------------------------------------
                                             2001 actual   2002 est.   2003 est.
    ----------------------------------------------------------------------------

        Net budget authority and outlays:
    89.00 Budget authority..................         118         126         124
    90.00 Outlays...........................         117         126         124
    ---------------------------------------------------------------------------

        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.

    [[Page 801]]

                              PERFORMANCE MEASURES

                                         2001 actual  2002 est.   2003 est.
    Audit:
      Potential monetary benefits
        expected from IRS' corrective
        actions to audit recommendations
        (in millions)...................     $13,000        $140        $144
    Investigations:
      Percentage of criminal
        investigative reports referred
        for prosecution within one year
        of initiation...................         90%         80%         73%
      Percentage of misconduct (non-
        criminal) investigative reports
        referred to the IRS within four
        months of initiation............         71%         64%         60%

                   Object Classification (in millions of dollars)

    ----------------------------------------------------------------------------
    Identification code 20-0119-0-1-803      2001 actual   2002 est.   2003 est.
    ----------------------------------------------------------------------------

          Direct obligations:

            Personnel compensation:
    11.1      Full-time permanent...........          64          68          68
    11.5      Other personnel compensation..           7           8           8
                                               ---------   ---------  ----------
    11.9        Total personnel compensation          71          76          76
    12.1    Civilian personnel benefits.....          25          26          27
    21.0    Travel and transportation of
              persons.......................           5           5           5
    23.1    Rental payments to GSA..........           8           8           9
    23.3    Communications, utilities, and
              miscellaneous charges.........           1           3           2
    25.1    Advisory and assistance services           2           4           4
    25.2    Other services..................           1           1           2
    25.3    Other purchases of goods and
              services from Government
              accounts......................           3           1           1
    25.4    Operation and maintenance of
              facilities....................                       1
    25.7    Operation and maintenance of
              equipment.....................           1           1
    26.0    Supplies and materials..........           1           1           1
    31.0    Equipment.......................           6           6           5
                                               ---------   ---------  ----------
    99.0      Direct obligations............         124         133         132
    99.0  Reimbursable obligations..........           2           2           2
                                               ---------   ---------  ----------
    99.9    Total new obligations...........         126         135         134
    ---------------------------------------------------------------------------

                                  Personnel Summary

    ----------------------------------------------------------------------------
    Identification code 20-0119-0-1-803      2001 actual   2002 est.   2003 est.
    ----------------------------------------------------------------------------
        Direct:
    1001  Total compensable workyears: Full-
            time equivalent employment......         922         995         947
        Reimbursable:
    2001  Total compensable workyears: Full-
            time equivalent employment......          15          15          15
    ---------------------------------------------------------------------------

               Treasury Building and Annex Repair and Restoration

        For the repair, alteration, and improvement of the Treasury Building
    and Annex, [$28,932,000] $33,014,000, to remain available until
    expended. (Treasury Department Appropriations Act, 2002.)

                   Program and Financing (in millions of dollars)

    ----------------------------------------------------------------------------
    Identification code 20-0108-0-1-803      2001 actual   2002 est.   2003 est.
    ----------------------------------------------------------------------------

        Obligations by program activity:
    00.01 Repair and improvement of Main
            Treasury........................          47          34          33
                                               ---------   ---------  ----------
    10.00   Total new obligations...........          47          34          33
    ----------------------------------------------------------------------------

        Budgetary resources available for obligation:
    21.40 Unobligated balance carried
            forward, start of year..........          21           5
    22.00 New budget authority (gross)......          31          29          33
                                               ---------   ---------  ----------
    23.90   Total budgetary resources
              available for obligation......          52          34          33
    23.95 Total new obligations.............         -47         -34         -33
    24.40 Unobligated balance carried
            forward, end of year............           5
    ----------------------------------------------------------------------------

        New budget authority (gross), detail:
          Discretionary:

    40.00   Appropriation...................          31          29          33
    ----------------------------------------------------------------------------

        Change in obligated balances:
    72.40 Obligated balance, start of year..          28          44          44
    73.10 Total new obligations.............          47          34          33
    73.20 Total outlays (gross).............         -31         -34         -35
    73.40 Adjustments in expired accounts
            (net)...........................           1
    74.40 Obligated balance, end of year....          44          44          40
    ----------------------------------------------------------------------------

        Outlays (gross), detail:
    86.90 Outlays from new discretionary
            authority.......................          28          13          15
    86.93 Outlays from discretionary
            balances........................           3          21          20
                                               ---------   ---------  ----------
    87.00   Total outlays (gross)...........          31          34          35
    ----------------------------------------------------------------------------

        Net budget authority and outlays:
    89.00 Budget authority..................          31          29          33
    90.00 Outlays...........................          32          34          35
    ---------------------------------------------------------------------------

        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      2001 actual   2002 est.   2003 est.
    ----------------------------------------------------------------------------
    11.1  Personnel compensation: Full-time
            permanent.......................           1           1           1
    23.1  Rental payments to GSA............           5           5           5
    25.2  Other services....................           1           3           3
    26.0  Supplies and materials............                       1
    31.0  Equipment.........................           3
    32.0  Land and structures...............          37          24          24
                                               ---------   ---------  ----------
    99.9    Total new obligations...........          47          34          33
    ---------------------------------------------------------------------------

                                  Personnel Summary

    ----------------------------------------------------------------------------
    Identification code 20-0108-0-1-803      2001 actual   2002 est.   2003 est.
    ----------------------------------------------------------------------------
    1001  Total compensable workyears: Full-
            time equivalent employment......           8          10          10
    ---------------------------------------------------------------------------

                      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, $2,000,000, such
    funds to become available upon authorization of this program as provided
    by law and 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. (Treasury Department
    Appropriations Act, 2002.)

                   Program and Financing (in millions of dollars)

    ----------------------------------------------------------------------------
    Identification code 20-0121-0-1-808      2001 actual   2002 est.   2003 est.
    ----------------------------------------------------------------------------

        Obligations by program activity:
    00.01 Expanded access to financial
            services........................                      12           2
                                               ---------   ---------  ----------
    10.00   Total new obligations (object
              class 25.2)...................                      12           2
    ----------------------------------------------------------------------------

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

        New budget authority (gross), detail:
          Discretionary:

    40.00   Appropriation...................          10           2           2
    ----------------------------------------------------------------------------

        Change in obligated balances:
    72.40 Obligated balance, start of year..                                   3
    73.10 Total new obligations.............                      12           2
    73.20 Total outlays (gross).............                     -11          -3
    74.40 Obligated balance, end of year....                       3
    ----------------------------------------------------------------------------

        Outlays (gross), detail:
    86.90 Outlays from new discretionary
            authority.......................                       1           1
    86.93 Outlays from discretionary
            balances........................                      10           1
                                               ---------   ---------  ----------
    87.00   Total outlays (gross)...........                      11           3
    ----------------------------------------------------------------------------

        Net budget authority and outlays:
    89.00 Budget authority..................          10           2           2
    90.00 Outlays...........................                      11           3
    ---------------------------------------------------------------------------

    [[Page 802]]

        The Budget continues funding to develop and implement a 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 service 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
    individuals.

                              Counterterrorism Fund

        For necessary expenses, as determined by the Secretary, $40,000,000,
    to remain available until expended, to reimburse any Department of the
    Treasury organization for the costs of providing support to counter,
    investigate, or prosecute unexpected threats or acts of terrorism,
    including payment of rewards in connection with these activities:
    Provided, That [use of such funds shall be subject to prior notification
    of the Committees on Appropriations in accordance with guidelines for
    reprogramming and transfer of funds] any Federal agency may be
    reimbursed for costs of responding to the United States Secret Service's
    request to provide security at National Special Security Events:
    Provided further, That any amount provided under this heading shall be
    available only after notice of its proposed use has been transmitted to
    the Congress and such amount has been apportioned pursuant to 31 U.S.C.
    1513. (Treasury Department Appropriations Act, 2002.)

                   Program and Financing (in millions of dollars)

    ----------------------------------------------------------------------------
    Identification code 20-0117-0-1-751      2001 actual   2002 est.   2003 est.
    ----------------------------------------------------------------------------

        Obligations by program activity:
    00.01 Counterterrorism-related
            activities......................          17          67          40
                                               ---------   ---------  ----------
    10.00   Total new obligations (object
              class 25.2)...................          17          67          40
    ----------------------------------------------------------------------------

        Budgetary resources available for obligation:
    21.40 Unobligated balance carried
            forward, start of year..........                      38          11
    22.00 New budget authority (gross)......          55          40          40
                                               ---------   ---------  ----------
    23.90   Total budgetary resources
              available for obligation......          55          78          51
    23.95 Total new obligations.............         -17         -67         -40
    24.40 Unobligated balance carried
            forward, end of year............          38          11          11
    ----------------------------------------------------------------------------

        New budget authority (gross), detail:
          Discretionary:

    40.00   Appropriation...................          55          40          40
    ----------------------------------------------------------------------------

        Change in obligated balances:
    72.40 Obligated balance, start of year..           1          10          10
    73.10 Total new obligations.............          17          67          40
    73.20 Total outlays (gross).............          -8         -67         -40
    74.40 Obligated balance, end of year....          10          10          10
    ----------------------------------------------------------------------------

        Outlays (gross), detail:
    86.90 Outlays from new discretionary
            authority.......................           8          20          20
    86.93 Outlays from discretionary
            balances........................                      47          20
                                               ---------   ---------  ----------
    87.00   Total outlays (gross)...........           8          67          40
    ----------------------------------------------------------------------------

        Net budget authority and outlays:
    89.00 Budget authority..................          55          40          40
    90.00 Outlays...........................           8          67          40
    ---------------------------------------------------------------------------

        The budget includes $40 million to cover unbudgeted critical 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 (NSSEs);
    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. Further, the Counterterrorism Fund can be used to reimburse any
    Federal agency for costs related to their participation over and above
    normal operations in the NSSE security plan at the direction of the
    Secret Service.

                            Treasury Forfeiture Fund

                  Unavailable Collections (in millions of dollars)

    ----------------------------------------------------------------------------
    Identification code 20-5697-0-2-751      2001 actual   2002 est.   2003 est.
    ----------------------------------------------------------------------------
    01.99 Balance, start of year............
        Receipts:
    02.00 Forfeited cash and proceeds from
            the sale of forfeited property..         254         203         203
    02.40 Earnings on investments...........          16          18          18
                                               ---------   ---------  ----------
    02.99   Total receipts and collections..         270         221         221
        Appropriations:
    05.00 Department of the Treasury
            forfeiture fund.................        -270        -221        -221
                                               ---------   ---------  ----------
    07.99 Balance, end of year..............
    ---------------------------------------------------------------------------

                   Program and Financing (in millions of dollars)

    ----------------------------------------------------------------------------
    Identification code 20-5697-0-2-751      2001 actual   2002 est.   2003 est.
    ----------------------------------------------------------------------------

        Obligations by program activity:
    00.01 Asset forfeiture fund.............         252         250         250
                                               ---------   ---------  ----------
    10.00   Total new obligations...........         252         250         250
    ----------------------------------------------------------------------------

        Budgetary resources available for obligation:
    21.40 Unobligated balance carried
            forward, start of year..........          63          90          71
    22.00 New budget authority (gross)......         270         221         221
    22.10 Resources available from
            recoveries of prior year
            obligations.....................           9          10          10
                                               ---------   ---------  ----------
    23.90   Total budgetary resources
              available for obligation......         342         321         302
    23.95 Total new obligations.............        -252        -250        -250
    24.40 Unobligated balance carried
            forward, end of year............          90          71          52
    ----------------------------------------------------------------------------

        New budget authority (gross), detail:
          Mandatory:

    60.20   Appropriation (special fund)....         270         221         221
    ----------------------------------------------------------------------------

        Change in obligated balances:
    72.40 Obligated balance, start of year..         229         190         181
    73.10 Total new obligations.............         252         250         250
    73.20 Total outlays (gross).............        -282        -249        -249
    73.45 Recoveries of prior year
            obligations.....................          -9         -10         -10
    74.40 Obligated balance, end of year....         190         181         172
    ----------------------------------------------------------------------------

        Outlays (gross), detail:
    86.97 Outlays from new mandatory
            authority.......................         240         216         216
    86.98 Outlays from mandatory balances...          42          33          33
                                               ---------   ---------  ----------
    87.00   Total outlays (gross)...........         282         249         249
    ----------------------------------------------------------------------------

        Net budget authority and outlays:
    89.00 Budget authority..................         270         221         221
    90.00 Outlays...........................         282         249         249
    ----------------------------------------------------------------------------

        Memorandum (non-add) entries:
    92.01 Total investments, start of year:
            Federal securities: Par value...         280         280         280
    92.02 Total investments, end of year:
            Federal securities: Par value...         280         280         280
    ---------------------------------------------------------------------------

        Public Law 102-393 authorized the establishment of the Treasury
    Forfeiture Fund. It is available to pay or reimburse

    [[Page 803]]

    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

                                         2001 actual  2002 est.   2003 est.
    Percent of forfeited cash proceeds
    resulting from high-impact cases....         79%         75%         75%

                   Object Classification (in millions of dollars)

    ----------------------------------------------------------------------------
    Identification code 20-5697-0-2-751      2001 actual   2002 est.   2003 est.
    ----------------------------------------------------------------------------
    25.2  Other services....................         158         165         165
    41.0  Grants, subsidies, and
            contributions...................          94          85          85
                                               ---------   ---------  ----------
    99.9    Total new obligations...........         252         250         250
    ---------------------------------------------------------------------------

                       Presidential Election Campaign Fund

                  Unavailable Collections (in millions of dollars)

    ----------------------------------------------------------------------------
    Identification code 20-5081-0-2-808      2001 actual   2002 est.   2003 est.
    ----------------------------------------------------------------------------
    01.99 Balance, start of year............
        Receipts:
    02.00 Presidential election campaign
            fund............................          58          58          58
        Appropriations:
    05.00 Presidential election campaign
            fund............................         -58         -58         -58
                                               ---------   ---------  ----------
    07.99 Balance, end of year..............
    ---------------------------------------------------------------------------

                   Program and Financing (in millions of dollars)

    ----------------------------------------------------------------------------
    Identification code 20-5081-0-2-808      2001 actual   2002 est.   2003 est.
    ----------------------------------------------------------------------------

        Obligations by program activity:
    00.01 Matching funds in primaries.......           2
    00.02 Nominating conventions for parties                                  29
                                               ---------   ---------  ----------
    10.00   Total new obligations (object
              class 41.0)...................           2                      29
    ----------------------------------------------------------------------------

        Budgetary resources available for obligation:
    21.40 Unobligated balance carried
            forward, start of year..........          16          72         130
    22.00 New budget authority (gross)......          58          58          58
                                               ---------   ---------  ----------
    23.90   Total budgetary resources
              available for obligation......          74         130         188
    23.95 Total new obligations.............          -2                     -29
    24.40 Unobligated balance carried
            forward, end of year............          72         130         159
    ----------------------------------------------------------------------------

        New budget authority (gross), detail:
          Mandatory:

    60.20   Appropriation (special fund)....          58          58          58
    ----------------------------------------------------------------------------

        Change in obligated balances:
    73.10 Total new obligations.............           2                      29
    73.20 Total outlays (gross).............          -2                     -29
    ----------------------------------------------------------------------------

        Outlays (gross), detail:
    86.97 Outlays from new mandatory
            authority.......................           2
    86.98 Outlays from mandatory balances...                                  29
                                               ---------   ---------  ----------
    87.00   Total outlays (gross)...........           2                      29
    ----------------------------------------------------------------------------

        Net budget authority and outlays:
    89.00 Budget authority..................          58          58          58
    90.00 Outlays...........................           2                      29
    ---------------------------------------------------------------------------

        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.

            United States Community Adjustment and Investment Program

                   Program and Financing (in millions of dollars)

    ----------------------------------------------------------------------------
    Identification code 20-0118-0-1-451      2001 actual   2002 est.   2003 est.
    ----------------------------------------------------------------------------

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

        Budgetary resources available for obligation:
    21.40 Unobligated balance carried
            forward, start of year..........           8
    22.21 Unobligated balance transferred to
            other accounts..................          -1
                                               ---------   ---------  ----------
    23.90   Total budgetary resources
              available for obligation......           7
    23.95 Total new obligations.............          -7
    ----------------------------------------------------------------------------

        Change in obligated balances:
    73.10 Total new obligations.............           7
    73.20 Total outlays (gross).............          -8
    ----------------------------------------------------------------------------

        Outlays (gross), detail:
    86.93 Outlays from discretionary
            balances........................           8
    ----------------------------------------------------------------------------

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

        This program provided 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
    was used to administer provision of 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.

                             Sallie Mae Assessments

                  Unavailable Collections (in millions of dollars)

    ----------------------------------------------------------------------------
    Identification code 20-5407-0-2-808      2001 actual   2002 est.   2003 est.
    ----------------------------------------------------------------------------
    01.99 Balance, start of year............
        Receipts:
    02.00 Sallie Mae assessments............                       1           1
        Appropriations:
    05.00 Sallie Mae assessments............                      -1          -1
                                               ---------   ---------  ----------
    07.99 Balance, end of year..............
    ---------------------------------------------------------------------------

                   Program and Financing (in millions of dollars)

    ----------------------------------------------------------------------------
    Identification code 20-5407-0-2-808      2001 actual   2002 est.   2003 est.
    ----------------------------------------------------------------------------

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

    [[Page 804]]

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

        New budget authority (gross), detail:
          Discretionary:

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

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

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

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

        The Secretary of the 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      2001 actual   2002 est.   2003 est.
    ----------------------------------------------------------------------------
    1001  Total compensable workyears: Full-
            time equivalent employment......           2           4           4
    ---------------------------------------------------------------------------

    Public enterprise funds:

                           Exchange Stabilization Fund

                   Program and Financing (in millions of dollars)

    ----------------------------------------------------------------------------
    Identification code 20-4444-0-3-155      2001 actual   2002 est.   2003 est.
    ----------------------------------------------------------------------------

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

    21.40   Unobligated balance carried
              forward, start of year
              (Special drawing rights)......      10,676      10,919      12,147
    21.40   Unobligated balance carried
              forward, start of year (Fund
              balance)......................         654       2,702         779
    21.40   Unobligated balance carried
              forward, start of year (US
              Securities)...................      11,310      10,014      11,759
                                               ---------   ---------  ----------
    21.99   Total unobligated balance
              carried forward, start of year      22,640      23,635      24,685
    22.00 New budget authority (gross)......         995       1,050       1,185
                                               ---------   ---------  ----------
    23.90   Total budgetary resources
              available for obligation......      23,635      24,685      25,870
          Unobligated balance carried forward, end of
              year:

    24.40   Unobligated balance carried
              forward, end of year (Special
              drawing rights)...............      10,919      12,147      12,729
    24.40   Unobligated balance carried
              forward, end of year (Fund
              Balance)......................       2,702         779         818
    24.40   Unobligated balance carried
              forward, end of year (US
              Securities)...................      10,014      11,759      12,323
                                               ---------   ---------  ----------
    24.99   Total unobligated balance
              carried forward, end of year..      23,635      24,685      25,870
    ----------------------------------------------------------------------------

        New budget authority (gross), detail:
          Mandatory:

    69.00   Offsetting collections (cash)...         995       1,050       1,185
    ----------------------------------------------------------------------------

        Change in obligated balances:
    72.40 Obligated balance, start of year..      13,924      13,924      13,924
    74.40 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 Federal securities        -494        -507        -573
    88.40     Interest on foreign
                investments.................        -501        -543        -612
                                               ---------   ---------  ----------
    88.90       Total, offsetting
                  collections (cash)........        -995      -1,050      -1,185
    ----------------------------------------------------------------------------

        Net budget authority and outlays:
    89.00 Budget authority..................
    90.00 Outlays...........................        -995      -1,050      -1,185
    ----------------------------------------------------------------------------

        Memorandum (non-add) entries:
          Total investments, start of year: Federal
              securities: Par value:

    92.01   Total investments, start of
              year: Federal securities: Par
              value.........................      11,031      10,014
    92.01   Total investments, start of
              year: Federal securities: Par
              value.........................                              10,031
          Total investments, end of year: Federal
              securities: Par value:

    92.02   Total investments, end of year:
              Federal securities: Par value.      10,014
    92.02   Total investments, end of year:
              Federal securities: Par value.                  10,031      10,031
    ---------------------------------------------------------------------------

        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 and a
    stable system of exchange rates. 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 2002 and 2003 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 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 is not used to meet the administrative expenses.

                            Statement of Operations (in millions of dollars)

    -----------------------------------------------------------------------------------------------
    Identification code   20-4444-0-3-155    2000 actual    2001 actual     2002 est.      2003 est.
    -----------------------------------------------------------------------------------------------
    0101  Revenue...........................       1,312            342           359            377
    0102  Expense...........................
                                            ------------ --------------  ------------  -------------
    0105  Net income or loss (-)............       1,312            342           359            377
    -----------------------------------------------------------------------------------------------

                                 Balance Sheet (in millions of dollars)

    -----------------------------------------------------------------------------------------------
    Identification code   20-4444-0-3-155    2000 actual    2001 actual     2002 est.      2003 est.
    -----------------------------------------------------------------------------------------------
        ASSETS:
          Federal assets:

            Investments in US securities:
    1102      Treasury securities, par......      11,029         10,014        10,130         10,307
    1106      Receivables, net..............           2              2             2              2
          Non-Federal assets:

    1201    Foreign Currency Investments....      15,639         15,294        17,271         17,471
    1206    Receivables, net................                         65
    1801  Other Federal assets: Cash and
            other monetary assets...........      10,397         10,979        10,397         10,397
                                            ------------ --------------  ------------  -------------

    [[Page 805]]

    1999    Total assets....................      37,067         36,354        37,800         38,177
        LIABILITIES:
    2207  Non-Federal liabilities: Other....       9,747          8,660         9,747          9,747
                                            ------------ --------------  ------------  -------------
    2999    Total liabilities...............       9,747          8,660         9,747          9,747
        NET POSITION:
    3100  Appropriated capital..............         200            200           200            200
    3300  Cumulative results of operations..      27,120         27,494        27,853         28,230
                                            ------------ --------------  ------------  -------------
    3999    Total net position..............      27,320         27,694        28,053         28,430
                                            ------------ --------------  ------------  -------------
    4999  Total liabilities and net position      37,067         36,354        37,800         38,177
    -----------------------------------------------------------------------------------------------

    Intragovernmental funds:

                              Working Capital Fund

                   Program and Financing (in millions of dollars)

    ----------------------------------------------------------------------------
    Identification code 20-4501-0-4-803      2001 actual   2002 est.   2003 est.
    ----------------------------------------------------------------------------

        Obligations by program activity:
    09.10 Working capital fund..............         299         274         281
    09.11 Administrative overhead...........           9          10          10
    09.12 Reimbursable program..............           2           2           2
    09.13 Accrued Federal employee pensions
            and annuitant health benefits...
                                               ---------   ---------  ----------
    10.00   Total new obligations...........         310         286         293
    ----------------------------------------------------------------------------

        Budgetary resources available for obligation:
    21.40 Unobligated balance carried
            forward, start of year..........          35          30          30
    22.00 New budget authority (gross)......         272         286         293
    22.10 Resources available from
            recoveries of prior year
            obligations.....................          33
                                               ---------   ---------  ----------
    23.90   Total budgetary resources
              available for obligation......         340         316         323
    23.95 Total new obligations.............        -310        -286        -293
    24.40 Unobligated balance carried
            forward, end of year............          30          30          30
    ----------------------------------------------------------------------------

        New budget authority (gross), detail:
          Mandatory:

    69.00   Offsetting collections (cash)...         268         286         293
    69.10   Change in uncollected customer
              payments from Federal sources
              (unexpired)...................           4
                                               ---------   ---------  ----------
    69.90     Spending authority from
                offsetting collections
                (total mandatory)...........         272         286         293
    ----------------------------------------------------------------------------

        Change in obligated balances:
    72.40 Obligated balance, start of year..         179         159         159
    73.10 Total new obligations.............         310         286         293
    73.20 Total outlays (gross).............        -293        -286        -293
    73.45 Recoveries of prior year
            obligations.....................         -33
    74.00 Change in uncollected customer
            payments from Federal sources
            (unexpired).....................          -4
    74.40 Obligated balance, end of year....         159         159         159
    ----------------------------------------------------------------------------

        Outlays (gross), detail:
    86.97 Outlays from new mandatory
            authority.......................         114         286         293
    86.98 Outlays from mandatory balances...         179
                                               ---------   ---------  ----------
    87.00   Total outlays (gross)...........         293         286         293
    ----------------------------------------------------------------------------

        Offsets:
          Against gross budget authority and outlays:

    88.00   Offsetting collections (cash)
              from: Federal sources.........        -268        -286        -293
          Against gross budget authority only:

    88.95   Change in uncollected customer
              payments from Federal sources
              (unexpired)...................          -4
    ----------------------------------------------------------------------------

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

        Central services in the Department of the Treasury working capital
    fund include: 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, an environmental health and safety program, and printing
    procurement services. These services are provided on a reimbursable
    basis at rates which will recover the fund's operating expenses,
    including accrual of annual leave and depreciation of equipment.

                   Object Classification (in millions of dollars)

    ----------------------------------------------------------------------------
    Identification code 20-4501-0-4-803      2001 actual   2002 est.   2003 est.
    ----------------------------------------------------------------------------
    11.1  Personnel compensation: Full-time
            permanent.......................          21          25          26
    12.1  Civilian personnel benefits.......           7           8           8
    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...........          10          11          12
    25.1  Advisory and assistance services..          12          12          12
    25.2  Other services....................         191         150         155
    25.3  Other purchases of goods and
            services from Government
            accounts........................          49          52          52
    26.0  Supplies and materials............           1           2           2
    31.0  Equipment.........................          16          24          24
                                               ---------   ---------  ----------
    99.9    Total new obligations...........         310         286         293
    ---------------------------------------------------------------------------

                                  Personnel Summary

    ----------------------------------------------------------------------------
    Identification code 20-4501-0-4-803      2001 actual   2002 est.   2003 est.
    ----------------------------------------------------------------------------
    2001  Total compensable workyears: Full-
            time equivalent employment......         282         334         338
    ---------------------------------------------------------------------------

                             Treasury Franchise Fund

                   Program and Financing (in millions of dollars)

    ----------------------------------------------------------------------------
    Identification code 20-4560-0-4-803      2001 actual   2002 est.   2003 est.
    ----------------------------------------------------------------------------

        Obligations by program activity:
    10.00 Total new obligations.............         232         301         311
    ----------------------------------------------------------------------------

        Budgetary resources available for obligation:
    21.40 Unobligated balance carried
            forward, start of year..........          72         104          83
    22.00 New budget authority (gross)......         248         276         304
    22.10 Resources available from
            recoveries of prior year
            obligations.....................          10           4           4
    22.22 Unobligated balance transferred
            from other accounts.............           6
                                               ---------   ---------  ----------
    23.90   Total budgetary resources
              available for obligation......         336         384         391
    23.95 Total new obligations.............        -232        -301        -311
    24.40 Unobligated balance carried
            forward, end of year............         104          83          80
    ----------------------------------------------------------------------------

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

            Discretionary:
    68.00     Offsetting collections (cash).         222         296         310
    68.10     Change in uncollected customer
                payments from Federal
                sources (unexpired).........          26         -20          -6
                                               ---------   ---------  ----------
    68.90       Spending authority from
                  offsetting collections
                  (total discretionary).....         248         276         304
    ----------------------------------------------------------------------------

        Change in obligated balances:
    72.40 Obligated balance, start of year..         -31         -49         -23
    73.10 Total new obligations.............         232         301         311
    73.20 Total outlays (gross).............        -215        -291        -305
    73.45 Recoveries of prior year
            obligations.....................         -10          -4          -4
    74.00 Change in uncollected customer
            payments from Federal sources
            (unexpired).....................         -26          20           6
    74.40 Obligated balance, end of year....         -49         -23         -15
    ----------------------------------------------------------------------------

        Outlays (gross), detail:
    86.90 Outlays from new discretionary
            authority.......................         174         240         265
    86.93 Outlays from discretionary
            balances........................          41          51          40
                                               ---------   ---------  ----------
    87.00   Total outlays (gross)...........         215         291         305
    ----------------------------------------------------------------------------

        Offsets:
          Against gross budget authority and outlays:

    88.00   Offsetting collections (cash)
              from: Federal sources.........        -222        -296        -310
          Against gross budget authority only:

    88.95   Change in uncollected customer
              payments from Federal sources
              (unexpired)...................         -26          20           6
    ----------------------------------------------------------------------------

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

    [[Page 806]]

    90.00 Outlays...........................          -8          -5          -5
    ---------------------------------------------------------------------------

        Department of the 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 administrative 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 2003,
    service activities are expected to have spending authority of $303
    million and employ 497 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      2001 actual   2002 est.   2003 est.
    ----------------------------------------------------------------------------
    11.1  Personnel compensation: Full-time
            permanent.......................          24          28          30
    12.1  Civilian personnel benefits.......           7           9          10
    21.0  Travel and transportation of
            persons.........................           1           1           1
    23.3  Communications, utilities, and
            miscellaneous charges...........           1           3           3
    24.0  Printing and reproduction.........           3           4           4
    25.2  Other services....................         193         250         256
    26.0  Supplies and materials............                       1           1
    31.0  Equipment.........................           3           5           6
                                               ---------   ---------  ----------
    99.9    Total new obligations...........         232         301         311
    ---------------------------------------------------------------------------

                                  Personnel Summary

    ----------------------------------------------------------------------------
    Identification code 20-4560-0-4-803      2001 actual   2002 est.   2003 est.
    ----------------------------------------------------------------------------
    2001  Total compensable workyears: Full-
            time equivalent employment......         437         498         498
    ---------------------------------------------------------------------------

    Credit accounts:

                Air Transportation Stabilization Program Account

                   Program and Financing (in millions of dollars)

    ----------------------------------------------------------------------------
    Identification code 20-0122-0-1-402      2001 actual   2002 est.   2003 est.
    ----------------------------------------------------------------------------

        Obligations by program activity:
    00.02 Loan guarantee subsidy............                   1,426       1,463
    00.09 Administrative expenses...........                       9           6
                                               ---------   ---------  ----------
    10.00   Total new obligations...........                   1,435       1,469
    ----------------------------------------------------------------------------

        Budgetary resources available for obligation:
    22.00 New budget authority (gross)......                   1,426       1,469
    22.22 Unobligated balance transferred
            from other accounts.............                       9
                                               ---------   ---------  ----------
    23.90   Total budgetary resources
              available for obligation......                   1,435       1,469
    23.95 Total new obligations.............                  -1,435      -1,469
    ----------------------------------------------------------------------------

        New budget authority (gross), detail:
          Discretionary:

    40.00   Appropriation...................                                   6
          Mandatory:

    60.00   Appropriation...................                   1,426       1,463
                                               ---------   ---------  ----------
    70.00   Total new budget authority
              (gross).......................                   1,426       1,469
    ----------------------------------------------------------------------------

        Change in obligated balances:
    73.10 Total new obligations.............                   1,435       1,469
    73.20 Total outlays (gross).............                  -1,434      -1,470
    ----------------------------------------------------------------------------

        Outlays (gross), detail:
    86.90 Outlays from new discretionary
            authority.......................                                   5
    86.93 Outlays from discretionary
            balances........................                       8           1
    86.97 Outlays from new mandatory
            authority.......................                   1,426       1,463
                                               ---------   ---------  ----------
    87.00   Total outlays (gross)...........                   1,434       1,470
    ----------------------------------------------------------------------------

        Net budget authority and outlays:
    89.00 Budget authority..................                   1,426       1,469
    90.00 Outlays...........................                   1,434       1,470
    ---------------------------------------------------------------------------

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

    ----------------------------------------------------------------------------
    Identification code 20-0122-0-1-402      2001 actual   2002 est.   2003 est.
    ----------------------------------------------------------------------------
        Guaranteed loan levels supportable by subsidy
                    budget authority:
    215001Airline loan guarantees...........                   5,000       5,000
                                               ---------   ---------  ----------
    215901Total loan guarantee levels.......                   5,000       5,000
        Guaranteed loan subsidy (in percent):
    232001Airline loan guarantees...........                   28.52       29.26
                                               ---------   ---------  ----------
    232901Weighted average subsidy rate.....                   28.52       29.26
        Guaranteed loan subsidy budget authority:
    233001Airline loan guarantees...........                   1,426       1,463
                                               ---------   ---------  ----------
    233901Total subsidy budget authority....                   1,426       1,463
        Guaranteed loan subsidy outlays:
    234001Airline loan guarantees...........                   1,426       1,463
                                               ---------   ---------  ----------
    234901Total subsidy outlays.............                   1,426       1,463
    ----------------------------------------------------------------------------

        Administrative expense data:
    351001Budget authority..................                                   6
    359001Outlays from new authority........                       8           1
    ---------------------------------------------------------------------------

        On September 22, 2001, President Bush signed into law the Air
    Transportation Safety and System Stabilization Act, P.L. 107-42. The Act
    establishes the Air Transportation Stabilization Board. The Board may
    issue up to $10 billion in loan guarantees.

                   Object Classification (in millions of dollars)

    ----------------------------------------------------------------------------
    Identification code 20-0122-0-1-402      2001 actual   2002 est.   2003 est.
    ----------------------------------------------------------------------------

          Direct obligations:

    11.1    Personnel compensation: Full-
              time permanent................                       1           1
    25.2    Other services..................                       8           4
    41.0    Grants, subsidies, and
              contributions.................                   1,426       1,463
                                               ---------   ---------  ----------
    99.0      Direct obligations............                   1,435       1,468
    99.5  Below reporting threshold.........                                   1
                                               ---------   ---------  ----------
    99.9    Total new obligations...........                   1,435       1,469
    ---------------------------------------------------------------------------

                                  Personnel Summary

    ----------------------------------------------------------------------------
    Identification code 20-0122-0-1-402      2001 actual   2002 est.   2003 est.
    ----------------------------------------------------------------------------
    1001  Total compensable workyears: Full-
            time equivalent employment......                       7          12
    ---------------------------------------------------------------------------

       Air Transportation Stabilization Guaranteed Loan Financing Account

                   Program and Financing (in millions of dollars)

    ----------------------------------------------------------------------------
    Identification code 20-4286-0-3-402      2001 actual   2002 est.   2003 est.
    ----------------------------------------------------------------------------

        Obligations by program activity:
    00.02 Claim payments....................                     577         957
                                               ---------   ---------  ----------
    10.00   Total new obligations...........                     577         957
    ----------------------------------------------------------------------------

        Budgetary resources available for obligation:
    21.40 Unobligated balance carried
            forward, start of year..........                                 871
    22.00 New financing authority (gross)...                   1,448       1,638
                                               ---------   ---------  ----------
    23.90   Total budgetary resources
              available for obligation......                   1,448       2,509
    23.95 Total new obligations.............                    -577        -957

    [[Page 807]]

    24.40 Unobligated balance carried
            forward, end of year............                     871       1,552
    ----------------------------------------------------------------------------

        New financing authority (gross), detail:
          Mandatory:

    69.00   Offsetting collections (cash)...                   1,448       1,638
    ----------------------------------------------------------------------------

        Change in obligated balances:
    73.10 Total new obligations.............                     577         957
    73.20 Total financing disbursements
            (gross).........................                    -577        -957
    87.00 Total financing disbursements
            (gross).........................                     577         957
    ----------------------------------------------------------------------------

        Offsets:
          Against gross financing authority and
              financing disbursements:

            Offsetting collections (cash)
                from:
    88.00     Federal sources...............                  -1,426      -1,463
    88.25     Interest on uninvested funds..                     -22         -60
    88.40     Non-Federal sources...........                                -115
                                               ---------   ---------  ----------
    88.90       Total, offsetting
                  collections (cash)........                  -1,448      -1,638
    ----------------------------------------------------------------------------

        Net financing authority and financing
            disbursements:
    89.00 Financing authority...............
    90.00 Financing disbursements...........                    -871        -681
    ---------------------------------------------------------------------------

                 Status of Guaranteed Loans (in millions of dollars)

    ----------------------------------------------------------------------------
    Identification code 20-4286-0-3-402      2001 actual   2002 est.   2003 est.
    ----------------------------------------------------------------------------
        Position with respect to appropriations act
                    limitation on commitments:
    2111  Limitation on guaranteed loans
            made by private lenders.........                  10,000
    2121  Limitation available from carry-
            forward.........................                               5,000
    2143  Uncommitted limitation carried
            forward.........................                  -5,000
                                               ---------   ---------  ----------
    2150    Total guaranteed loan
              commitments...................                   5,000       5,000
    2199  Guaranteed amount of guaranteed
            loan commitments................                   4,750       4,750
    ----------------------------------------------------------------------------

        Cumulative balance of guaranteed loans
                    outstanding:
    2210  Outstanding, start of year........                               3,910
    2231  Disbursements of new guaranteed
            loans...........................                   5,000       5,000
    2251  Repayments and prepayments........                    -482        -948
    2261  Adjustments: Terminations for
            default that result in loans
            receivable......................                    -608      -1,006
                                               ---------   ---------  ----------
    2290    Outstanding, end of year........                   3,910       6,956
    ----------------------------------------------------------------------------

        Memorandum:
    2299  Guaranteed amount of guaranteed
            loans outstanding, end of year..                   3,714       6,608
    ----------------------------------------------------------------------------

        Addendum:
          Cumulative balance of defaulted guaranteed
              loans that result in loans receivable:

    2310    Outstanding, start of year......                                 577
    2331    Disbursements for guaranteed
              loan claims...................                     577         957
    2351    Repayments of loans receivable..                                -115
    2361    Write-offs of loans receivable..
                                               ---------   ---------  ----------
    2390      Outstanding, end of year......                     577       1,419
    ---------------------------------------------------------------------------

        The estimates above represent an average of possible credit ratings
    and do not make assumptions about particular airlines.

        As required by the Federal Credit Reform Act of 1990, as amended,
    this non-budgetary account records all cash flows to and from the
    Government resulting from loan guarantees obligated in 1992 and beyond.
    The amounts in this account are a means of financing and are not
    included in the budget totals.

                                 Balance Sheet (in millions of dollars)

    -----------------------------------------------------------------------------------------------
    Identification code   20-4286-0-3-402    2000 actual    2001 actual     2002 est.      2003 est.
    -----------------------------------------------------------------------------------------------
        ASSETS:
    1101  Federal assets: Fund balances with
            Treasury........................                                      871          1,553
          Net value of assets related to
              post-1991 acquired defaulted
              guaranteed loans receivable:

    1501    Defaulted guaranteed loans
              receivable, gross.............                                      577          1,418
    1505    Allowance for subsidy cost (-)..                                     -231           -661
                                            ------------ --------------  ------------  -------------
    1599      Net present value of assets
                related to defaulted
                guaranteed loans............                                      346            757
                                            ------------ --------------  ------------  -------------
    1999    Total assets....................                                    1,217          2,310
        LIABILITIES:
    2204  Non-Federal liabilities:
            Liabilities for loan guarantees.                                    1,217          2,310
                                            ------------ --------------  ------------  -------------
    2999    Total liabilities...............                                    1,217          2,310
                                            ------------ --------------  ------------  -------------
    4999  Total liabilities and net position                                    1,217          2,310
    -----------------------------------------------------------------------------------------------

                  Community Development Financial Institutions

                              Fund Program Account

        To carry out the Community Development Banking and Financial
    Institutions Act of 1994, including services authorized by 5 U.S.C.
    3109, but at rates for individuals not to exceed the per diem rate
    equivalent to the rate for ES-3, [$80,000,000] $68,255,000, to remain
    available until September 30, [2003] 2004, of which $5,000,000 shall be
    for technical assistance and training programs designed to benefit
    Native American, Native Hawaiian, and Alaskan Native communities, and up
    to [$9,500,000] $9,850,000 may be used for administrative expenses,
    including administration of the New Markets Tax Credit, up to $6,000,000
    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, as amended: Provided further, That these funds are
    available to subsidize gross obligations for the principal amount of
    direct loans not to exceed [$51,800,000] $11,000,000. (Departments of
    Veterans Affairs and Housing and Urban Development, and Independent
    Agencies Appropriations Act, 2002; additional authorizing legislation
    required.)

                   Program and Financing (in millions of dollars)

    ----------------------------------------------------------------------------
    Identification code 20-1881-0-1-451      2001 actual   2002 est.   2003 est.
    ----------------------------------------------------------------------------

        Obligations by program activity:
    00.01 Direct loan subsidy...............           5           4           4
    00.05 Restimate of direct loan subsidy..                       1
    00.10 General administrative expenses...           9          11          11
    00.11 Bank enterprise awards program....          47          23          20
    00.12 Financial assistance to Community
            Development Finanicial
            Institutions (other than direct
            loans)..........................          47          29          26
    00.13 Training and technical assistance.           5          13          11
                                               ---------   ---------  ----------
    10.00   Total new obligations...........         113          81          72
    ----------------------------------------------------------------------------

        Budgetary resources available for obligation:
    21.40 Unobligated balance carried
            forward, start of year..........                       4           4
    22.00 New budget authority (gross)......         118          81          68
                                               ---------   ---------  ----------
    23.90   Total budgetary resources
              available for obligation......         118          85          72
    23.95 Total new obligations.............        -113         -81         -72
    23.98 Unobligated balance expiring or
            withdrawn.......................          -1
    24.40 Unobligated balance carried
            forward, end of year............           4           4
    ----------------------------------------------------------------------------

        New budget authority (gross), detail:
          Discretionary:

    40.00   Appropriation...................         118          80          68
          Mandatory:

    60.00   Appropriation...................                       1
                                               ---------   ---------  ----------
    70.00   Total new budget authority
              (gross).......................         118          81          68
    ----------------------------------------------------------------------------

        Change in obligated balances:
    72.40 Obligated balance, start of year..         170         173         138
    73.10 Total new obligations.............         113          81          72
    73.20 Total outlays (gross).............        -107        -115        -108
    73.40 Adjustments in expired accounts
            (net)...........................          -3
    74.40 Obligated balance, end of year....         173         138         102
    ----------------------------------------------------------------------------

        Outlays (gross), detail:
    86.90 Outlays from new discretionary
            authority.......................          11          11           9
    86.93 Outlays from discretionary
            balances........................          96         104          99
                                               ---------   ---------  ----------
    87.00   Total outlays (gross)...........         107         115         108
    ----------------------------------------------------------------------------

        Net budget authority and outlays:
    89.00 Budget authority..................         118          81          68

    [[Page 808]]

    90.00 Outlays...........................         107         115         108
    ---------------------------------------------------------------------------

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

    ----------------------------------------------------------------------------
    Identification code 20-1881-0-1-451      2001 actual   2002 est.   2003 est.
    ----------------------------------------------------------------------------
        Direct loan levels supportable by subsidy
                    budget authority:
    115001Community Development Financial
            Institutions Direct Loan........          12          11          11
                                               ---------   ---------  ----------
    115901Total direct loan levels..........          12          11          11
        Direct loan subsidy (in percent):
    132001Community Development Financial
            Institutions Direct Loan........       41.67       36.36       36.94
                                               ---------   ---------  ----------
    132901Weighted average subsidy rate.....       41.67       36.36       36.94
        Direct loan subsidy budget authority:
    133001Community Development Financial
            Institutions Direct Loan........           5           4           4
                                               ---------   ---------  ----------
    133901Total subsidy budget authority....           5           4           4
        Direct loan subsidy outlays:
    134001Community Development Financial
            Institutions Direct Loan........           4           3           4
                                               ---------   ---------  ----------
    134901Total subsidy outlays.............           4           3           4
        Direct loan upward reestimate subsidy budget
                    authority:
    135001Community Development Financial
            Institutions Direct Loan........                       1
                                               ---------   ---------  ----------
    135901Total upward reestimate budget
            authority.......................                       1
        Direct loan upward reestimate subsidy outlays:
    136001Community Development Financial
            Institutions Direct Loan........                       1
                                               ---------   ---------  ----------
    136901Total upward reestimate outlays...                       1
    ----------------------------------------------------------------------------

        Administrative expense data:
    351001Budget authority..................           1           1           1
    358001Outlays 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, Native American, Native Hawaiian, and Alaska Native
    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 administers the New
    Markets Tax Credit Program by providing allocations of tax credits to
    Community Development Entities (CDEs) which in turn provide the tax
    credits to entities which invest in the CDEs. 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

                                         2001 actual  2002 est.   2003 est.
    Number of CDFIs selected to receive
    financial assistance (includes Core,
    and SECA)...........................          92          70          70
    Number of organizations that receive
    technical assistance................          84          64          64
    Number of BEA awardees that provide
    financial and technical assistance
    to CDFIs or distressed communities..         139          63          63

                   Object Classification (in millions of dollars)

    ----------------------------------------------------------------------------
    Identification code 20-1881-0-1-451      2001 actual   2002 est.   2003 est.
    ----------------------------------------------------------------------------
    11.1  Personnel compensation: Full-time
            permanent.......................           4           4           4
    12.1  Civilian personnel benefits.......           1           1           1
    23.1  Rental payments to GSA............           1           1           1
    25.2  Other services....................           3           5           5
    41.0  Grants, subsidies, and
            contributions...................         104          70          61
                                               ---------   ---------  ----------
    99.9    Total new obligations...........         113          81          72
    ---------------------------------------------------------------------------

                                  Personnel Summary

    ----------------------------------------------------------------------------
    Identification code 20-1881-0-1-451      2001 actual   2002 est.   2003 est.
    ----------------------------------------------------------------------------
    1001  Total compensable workyears: Full-
            time equivalent employment......          53          64          68
    ---------------------------------------------------------------------------

    Community Development Financial Institutions Fund Direct Loan Financing
                                     Account

                   Program and Financing (in millions of dollars)

    ----------------------------------------------------------------------------
    Identification code 20-4088-0-3-451      2001 actual   2002 est.   2003 est.
    ----------------------------------------------------------------------------

        Obligations by program activity:
    00.01 Direct loans......................          12          11          11
                                               ---------   ---------  ----------
    10.00   Total new obligations...........          12          11          11
    ----------------------------------------------------------------------------

        Budgetary resources available for obligation:
    22.00 New financing authority (gross)...          13          12          12
    22.70 Balance of authority to borrow
            withdrawn.......................          -1
                                               ---------   ---------  ----------
    23.90   Total budgetary resources
              available for obligation......          12          12          12
    23.95 Total new obligations.............         -12         -11         -11
    ----------------------------------------------------------------------------

        New financing authority (gross), detail:
          Discretionary:

    47.00   Authority to borrow.............           8           7           7
          Spending authority from offsetting
              collections:

    68.00   Offsetting collections (cash)...           4           5           5
    68.10   Change in uncollected customer
              payments from Federal sources
              (unexpired)...................           1
                                               ---------   ---------  ----------
    68.90     Spending authority from
                offsetting collections
                (total discretionary).......           5           5           5
                                               ---------   ---------  ----------
    70.00   Total new financing authority
              (gross).......................          13          12          12
    ----------------------------------------------------------------------------

        Change in obligated balances:
    72.40 Obligated balance, start of year..          16          18          19
    73.10 Total new obligations.............          12          11          11
    73.20 Total financing disbursements
            (gross).........................          -9         -10         -10
    74.00 Change in uncollected customer
            payments from Federal sources
            (unexpired).....................          -1
    74.40 Obligated balance, end of year....          18          19          20
    87.00 Total financing disbursements
            (gross).........................           9          10          10
    ----------------------------------------------------------------------------

        Offsets:
          Against gross financing authority and
              financing disbursements:

            Offsetting collections (cash)
                from:
    88.00     Federal sources...............          -4          -4          -4
    88.40     Non-Federal sources--Principal                      -1          -1
                                               ---------   ---------  ----------
    88.90       Total, offsetting
                  collections (cash)........          -4          -5          -5
          Against gross financing authority only:

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

        Net financing authority and financing
            disbursements:
    89.00 Financing authority...............           8           7           7

    [[Page 809]]

    90.00 Financing disbursements...........           5           5           5
    ---------------------------------------------------------------------------

        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      2001 actual   2002 est.   2003 est.
    ----------------------------------------------------------------------------
        Position with respect to appropriations act
                    limitation on obligations:
    1111  Limitation on direct loans........          12          11          11
                                               ---------   ---------  ----------
    1150    Total direct loan obligations...          12          11          11
    ----------------------------------------------------------------------------

        Cumulative balance of direct loans
                    outstanding:
    1210  Outstanding, start of year........          15          24          33
    1231  Disbursements: Direct loan
            disbursements...................           9          10          10
    1251  Repayments: Repayments and
            prepayments.....................                      -1          -1
                                               ---------   ---------  ----------
    1290    Outstanding, end of year........          24          33          42
    ---------------------------------------------------------------------------

                                 Balance Sheet (in millions of dollars)

    -----------------------------------------------------------------------------------------------
    Identification code   20-4088-0-3-451    2000 actual    2001 actual     2002 est.      2003 est.
    -----------------------------------------------------------------------------------------------
        ASSETS:
          Investments in US securities:

    1106    Federal assets: Receivables, net           6              3             4              5
          Net value of assets related to
              post-1991 direct loans
              receivable:

    1401    Direct loans receivable, gross..          15             24            33             42
    1405    Allowance for subsidy cost (-)..          -6             -9           -13            -17
                                            ------------ --------------  ------------  -------------
    1499      Net present value of assets
                related to direct loans.....           9             15            20             25
                                            ------------ --------------  ------------  -------------
    1999    Total assets....................          15             18            24             30
        LIABILITIES:
    2103  Federal liabilities: Debt.........          15             18            24             30
                                            ------------ --------------  ------------  -------------
    2999    Total liabilities...............          15             18            24             30
        NET POSITION:
                                            ------------ --------------  ------------  -------------
    3999    Total net position..............
                                            ------------ --------------  ------------  -------------
    4999  Total liabilities and net position          15             18            24             30
    -----------------------------------------------------------------------------------------------

                                   Trust Funds

                        Violent Crime Reduction Programs

                   Program and Financing (in millions of dollars)

    ----------------------------------------------------------------------------
    Identification code 20-8526-0-1-751      2001 actual   2002 est.   2003 est.
    ----------------------------------------------------------------------------

        Obligations by program activity:
          Direct program:

    00.01   Departmental Offices............           1           1
    00.03   Federal Law Enforcement Training
              Center........................           6           1
    00.04   Bureau of Alcohol, Tobacco and
              Firearms......................           6           6
    00.05   Customs Service.................          35          37
    00.06   Secret Service..................           5           1
                                               ---------   ---------  ----------
    10.00   Total new obligations...........          53          46
    ----------------------------------------------------------------------------

        Budgetary resources available for obligation:
    21.40 Unobligated balance carried
            forward, start of year..........          86          46
    22.10 Resources available from
            recoveries of prior year
            obligations.....................          13
                                               ---------   ---------  ----------
    23.90   Total budgetary resources
              available for obligation......          99          46
    23.95 Total new obligations.............         -53         -46
    24.40 Unobligated balance carried
            forward, end of year............          46
    ----------------------------------------------------------------------------

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

            Discretionary:
    68.00     Offsetting collections (cash).           1
    68.10     Change in uncollected customer
                payments from Federal
                sources (unexpired).........          -1
                                               ---------   ---------  ----------
    68.90       Spending authority from
                  offsetting collections
                  (total discretionary).....
    ----------------------------------------------------------------------------

        Change in obligated balances:
    72.40 Obligated balance, start of year..          97          81          62
    73.10 Total new obligations.............          53          46
    73.20 Total outlays (gross).............         -57         -65         -62
    73.45 Recoveries of prior year
            obligations.....................         -13
    74.00 Change in uncollected customer
            payments from Federal sources
            (unexpired).....................           1
    74.40 Obligated balance, end of year....          81          62
    ----------------------------------------------------------------------------

        Outlays (gross), detail:
    86.93 Outlays from discretionary
            balances........................          57          65          62
    ----------------------------------------------------------------------------

        Offsets:
          Against gross budget authority and outlays:

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

    88.95   Change in uncollected customer
              payments from Federal sources
              (unexpired)...................           1
    ----------------------------------------------------------------------------

        Net budget authority and outlays:
    89.00 Budget authority..................
    90.00 Outlays...........................          56          65          62
    ---------------------------------------------------------------------------

        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. Spending
    of prior-year appropriations continues.

                   Object Classification (in millions of dollars)

    ----------------------------------------------------------------------------
    Identification code 20-8526-0-1-751      2001 actual   2002 est.   2003 est.
    ----------------------------------------------------------------------------
    12.1  Civilian personnel benefits.......           1
    21.0  Travel and transportation of
            persons.........................           1
    23.2  Rental payments to others.........           1
    25.2  Other services....................          13          15
    25.3  Other purchases of goods and
            services from Government
            accounts........................           5           5
    26.0  Supplies and materials............           1           1
    31.0  Equipment.........................          24          25
    32.0  Land and structures...............           6
    41.0  Grants, subsidies, and
            contributions...................           1
                                               ---------   ---------  ----------
    99.9    Total new obligations...........          53          46
    ---------------------------------------------------------------------------

                      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, [$45,837,000] $52,289,000, of
    which not to exceed $3,400,000 shall remain available until September
    30, [2004] 2005; and of which [$7,790,000] $8,338,000 shall remain
    available until September 30, [2003] 2004: Provided, That funds
    appropriated in this account may be used to procure personal services
    contracts. (Treasury Department Appropriations Act, 2002; additional
    authorizing legislation required.)
        [For emergency expenses to respond to the September 11, 2001,
    terrorist attacks on the United States, for ``Salaries and Expenses'',
    $1,700,000, to remain available until expended, to be obligated from
    amounts made available in Public Law 107-38.] (Emergency Supplemental
    Act, 2002.)

    [[Page 810]]

                   Program and Financing (in millions of dollars)

    ----------------------------------------------------------------------------
    Identification code 20-0173-0-1-751      2001 actual   2002 est.   2003 est.
    ----------------------------------------------------------------------------

        Obligations by program activity:
          Direct Program:

    00.01   Investigative analysis,
              regulatory, and international
              activities....................          34          40          45
    00.02   Money services business
              regulatory support program....           1           6           8
    09.01 Reimbursable program..............           1           6           1
                                               ---------   ---------  ----------
    10.00   Total new obligations...........          36          52          54
    ----------------------------------------------------------------------------

        Budgetary resources available for obligation:
    21.40 Unobligated balance carried
            forward, start of year..........           1           4           5
    22.00 New budget authority (gross)......          40          55          54
                                               ---------   ---------  ----------
    23.90   Total budgetary resources
              available for obligation......          41          59          59
    23.95 Total new obligations.............         -36         -52         -54
    24.40 Unobligated balance carried
            forward, end of year............           4           5           5
    ----------------------------------------------------------------------------

        New budget authority (gross), detail:
          Discretionary:

    40.00   Appropriation...................          39          47          53
    40.15   Appropriation (terrorist
              response).....................                       2
                                               ---------   ---------  ----------
    43.00     Appropriation (total
                discretionary)..............          39          49          53
    68.00 Spending authority from offsetting
            collections: Offsetting
            collections (cash)..............           1           6           1
                                               ---------   ---------  ----------
    70.00   Total new budget authority
              (gross).......................          40          55          54
    ----------------------------------------------------------------------------

        Change in obligated balances:
    72.40 Obligated balance, start of year..           3           8           9
    73.10 Total new obligations.............          36          52          54
    73.20 Total outlays (gross).............         -33         -51         -53
    74.10 Change in uncollected customer
            payments from Federal sources
            (expired).......................           2
    74.40 Obligated balance, end of year....           8           9          10
    ----------------------------------------------------------------------------

        Outlays (gross), detail:
    86.90 Outlays from new discretionary
            authority.......................          30          45          43
    86.93 Outlays from discretionary
            balances........................           3           8          10
                                               ---------   ---------  ----------
    87.00   Total outlays (gross)...........          33          51          53
    ----------------------------------------------------------------------------

        Offsets:
          Against gross budget authority and outlays:

    88.00   Offsetting collections (cash)
              from: Federal sources.........          -1          -6          -1
    ----------------------------------------------------------------------------

        Net budget authority and outlays:
    89.00 Budget authority..................          39          49          53
    90.00 Outlays...........................          30          45          52
    ---------------------------------------------------------------------------

      Budget Authority and Outlays Excluding Full Funding for Federal Retiree
                           Costs (in millions of dollars)

    ----------------------------------------------------------------------------
                                             2001 actual   2002 est.   2003 est.
    ----------------------------------------------------------------------------

        Net budget authority and outlays:
    89.00 Budget authority..................          38          48          51
    90.00 Outlays...........................          29          44          50
    ---------------------------------------------------------------------------

        FinCEN, created in 1990 and elevated to bureau status in 2001,
    supports law enforcement investigations to prevent and detect money
    laundering and other financial crimes. FinCEN's network links law
    enforcement, financial, and regulatory communities into a single
    information-sharing network. Using Bank Secrecy Act (BSA) information
    reported by banks and other financial institutions, FinCEN serves as the
    nation's central clearinghouse for broad-based financial intelligence
    and information sharing on money laundering. This information helps
    illuminate the financial trail for investigators to follow as they track
    criminals and their assets.

        Investigative Analysis, Regulatory, and International Activities.--
    Through our investigative analysis efforts, FinCEN provides support for
    the investigation and prosecution of law enforcement cases at the
    Federal, state, local and international levels, using financial data
    collected under the BSA, as well as other commercial and law enforcement
    information. FinCEN serves as a catalyst for research, analysis, and
    dissemination of information on money laundering methods and trends
    through joint case analysis with law enforcement, integration of all
    source information and the application of state-of-art data processing
    techniques. In the regulatory area, FinCEN establishes policies to
    administer the BSA effectively while balancing the associated burden
    imposed on the regulated financial institutions. Internationally, FinCEN
    maintains in-depth, country-specific expertise concerning money
    laundering and other financial crimes around the world to assist
    decision makers in developing and promoting U.S. government anti-money
    laundering policies. FinCEN also uses this expertise to promote the
    development of Financial Intelligence Units (FIUs) in other countries,
    and to facilitate investigative exchanges with them.

        Money Services Business (MSB) Regulatory Program.--This program
    supports new requirements to strengthen anti-money laundering controls
    within the money services business industry. The term `MSB' is used to
    define over 200,000 entities that act as money transmitters, issuers,
    redeemers and sellers of money orders and travelers checks, check
    cashers and currency exchanges. This largely unregulated industry is
    required to register with the Department of the Treasury by June 30,
    2002. Treasury has also issued a final regulation that, for the first
    time, extends suspicious activity reporting requirements to the money
    transmitter, travelers check and money order segments of the industry in
    2002. In order to properly implement these regulations, FinCEN has
    undertaken a major public outreach project that is designed to identify
    and educate members of the money service business industry concerning
    the requirements of these new regulations.

                              PERFORMANCE MEASURES

                                         2001 actual  2002 est.   2003 est.
    Investigative Analysis:
      Number of subjects in completed
        investigative analytical reports      32,278      33,000      34,000
      Number of investigative cases
        networked among law enforcement
        agencies [Estimated 2000
        Baseline--2,500]................       2,113       2,200       2,300
    Regulatory:
      Average time to process a civil
        penalty case [calendar year 1997
        Baseline--4.2 years]............   1.8 years   1.8 years   1.7 years
    International:
      Number of investigative
        information exchanges
        coordinated with foreign
        jurisdictions...................         435         225         250

                   Object Classification (in millions of dollars)

    ----------------------------------------------------------------------------
    Identification code 20-0173-0-1-751      2001 actual   2002 est.   2003 est.
    ----------------------------------------------------------------------------

          Direct obligations:

            Personnel compensation:
    11.1      Full-time permanent...........          12          16          19
    11.5      Other personnel compensation..           1           1           1
                                               ---------   ---------  ----------
    11.9        Total personnel compensation          13          17          20
    12.1    Civilian personnel benefits.....           4           5           6
    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..................           2           7           7
    25.3    Other purchases of goods and
              services from Government
              accounts......................           5           6           8
    25.4    Operation and maintenance of
              facilities....................           1           1           1
    25.7    Operation and maintenance of
              equipment.....................           4           4           4
    31.0    Equipment.......................           2           2           2
                                               ---------   ---------  ----------
    99.0      Direct obligations............          35          46          53
    99.0  Reimbursable obligations..........           1           6           1
                                               ---------   ---------  ----------
    99.9    Total new obligations...........          36          52          54
    ---------------------------------------------------------------------------

    [[Page 811]]

                                  Personnel Summary

    ----------------------------------------------------------------------------
    Identification code 20-0173-0-1-751      2001 actual   2002 est.   2003 est.
    ----------------------------------------------------------------------------
        Direct:
    1001  Total compensable workyears: Full-
            time equivalent employment......         174         238         254
        Reimbursable:
    2001  Total compensable workyears: Full-
            time equivalent employment......           4           5           5
    ---------------------------------------------------------------------------

                     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 $11,500 for official
    reception and representation expenses; room and board for student
    interns; and services as authorized by 5 U.S.C. 3109, [$105,680,000]
    $126,028,000, of which $650,000 shall be available for an interagency
    effort to establish written standards on accreditation of Federal law
    enforcement training; and of which up to [$18,892,000] $24,266,000 for
    materials and support costs of Federal law enforcement basic training
    shall remain available until September 30, [2004] 2005, and of which up
    to 20 percent of the [$18,892,000] $24,266,000 also shall be available
    for travel, room and board costs for participating agency basic training
    during the first quarter of a fiscal year, subject to full reimbursement
    by the benefitting agency: 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 the Center is authorized to accept detailees from
    other Federal agencies, on a non-reimbursable basis, to staff the
    accreditation function: 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, 2002; additional
    authorizing legislation required.)
        [For emergency expenses to respond to the September 11, 2001,
    terrorist attacks on the United States, for ``Salaries and Expenses'',
    $23,000,000, to remain available until expended, to be obligated from
    amounts made available in Public Law 107-38.] (Emergency Supplemental
    Act, 2002.)

                   Program and Financing (in millions of dollars)

    ----------------------------------------------------------------------------
    Identification code 20-0104-0-1-751      2001 actual   2002 est.   2003 est.
    ----------------------------------------------------------------------------

        Obligations by program activity:
          Direct program:

    00.01   Law enforcement training........          77         100          97
    00.02   Plant operations................          27          29          29
    09.01 Reimbursable program..............          39          46          35
                                               ---------   ---------  ----------
    10.00   Total new obligations...........         143         175         161
    ----------------------------------------------------------------------------

        Budgetary resources available for obligation:
    21.40 Unobligated balance carried
            forward, start of year..........           3           6          10
    22.00 New budget authority (gross)......         143         178         161
    22.10 Resources available from
            recoveries of prior year
            obligations.....................           3           1
                                               ---------   ---------  ----------
    23.90   Total budgetary resources
              available for obligation......         149         185         171
    23.95 Total new obligations.............        -143        -175        -161
    24.40 Unobligated balance carried
            forward, end of year............           6          10          10
    ----------------------------------------------------------------------------

        New budget authority (gross), detail:
          Discretionary:

    40.00   Appropriation...................         103         109         126
    40.15   Appropriation (terrorist
              response).....................                      23
                                               ---------   ---------  ----------
    43.00     Appropriation (total
                discretionary)..............         103         132         126
          Spending authority from offsetting
              collections:

    68.00   Offsetting collections (cash)...          34          46          35
    68.10   Change in uncollected customer
              payments from Federal sources
              (unexpired)...................           6
                                               ---------   ---------  ----------
    68.90     Spending authority from
                offsetting collections
                (total discretionary).......          40          46          35
                                               ---------   ---------  ----------
    70.00   Total new budget authority
              (gross).......................         143         178         161
    ----------------------------------------------------------------------------

        Change in obligated balances:
    72.40 Obligated balance, start of year..          20          28          14
    73.10 Total new obligations.............         143         175         161
    73.20 Total outlays (gross).............        -125        -188        -166
    73.40 Adjustments in expired accounts
            (net)...........................          -6
    73.45 Recoveries of prior year
            obligations.....................          -3          -1
    74.00 Change in uncollected customer
            payments from Federal sources
            (unexpired).....................          -6
    74.10 Change in uncollected customer
            payments from Federal sources
            (expired).......................           4
    74.40 Obligated balance, end of year....          28          14           9
    ----------------------------------------------------------------------------

        Outlays (gross), detail:
    86.90 Outlays from new discretionary
            authority.......................         109         160         144
    86.93 Outlays from discretionary
            balances........................          16          28          22
                                               ---------   ---------  ----------
    87.00   Total outlays (gross)...........         125         188         166
    ----------------------------------------------------------------------------

        Offsets:
          Against gross budget authority and outlays:

    88.00   Offsetting collections (cash)
              from: Federal sources.........         -34         -46         -35
          Against gross budget authority only:

    88.95   Change in uncollected customer
              payments from Federal sources
              (unexpired)...................          -6
    ----------------------------------------------------------------------------

        Net budget authority and outlays:
    89.00 Budget authority..................         103         132         126
    90.00 Outlays...........................          91         142         131
    ---------------------------------------------------------------------------

      Budget Authority and Outlays Excluding Full Funding for Federal Retiree
                           Costs (in millions of dollars)

    ----------------------------------------------------------------------------
                                             2001 actual   2002 est.   2003 est.
    ----------------------------------------------------------------------------

        Net budget authority and outlays:
    89.00 Budget authority..................         100         129         122
    90.00 Outlays...........................          88         139         127
    ---------------------------------------------------------------------------

    [[Page 812]]

        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.

        The 2003 Budget continues funding for the Center to work with other
    Federal law enforcement agencies to establish written standards for the
    accreditation of Federal law enforcement training.

                     PERFORMANCE MEASURES BY BUDGET ACTIVITY

                                         2001 actual  2002 est.   2003 est.
    Budget activity: Law enforcement
        training:
      Achieve 90 percent rating on the
        student quality of training
        survey:
        Basic training..................       99.9%         N/A         N/A
        Advanced training...............        100%         N/A         N/A
      Variable unit cost per basic
        student-week of training funded.        $133         N/A         N/A
      Percentage of students that
        express satisfactory or higher
        ratings on the Student Quality
        of Training Survey..............         99%         90%         90%
      Percenage of Partner Organizations
        that express satisfactory or
        higher on the Partner
        Organization Survey.............       97.5%         85%         85%
      Cost of a student-week of training        $927        $927        $983
      Percentage of employees that
        express satisfactory or higher
        on the Employee Satisfaction
        Survey..........................         78%         70%         70%
    Budget activity: Plant operations:
      Achieve 90 percent rating on the
        student quality of services
        survey..........................       99.6%         N/A         N/A
      Percentage of requested training
        classes held within 15 days of
        the requested start date........         95%         85%         85%
      Percentage of students that
        express satisfactory or higher
        on the Student Quality of
        Services Survey.................       99.6%         90%         90%

                   Object Classification (in millions of dollars)

    ----------------------------------------------------------------------------
    Identification code 20-0104-0-1-751      2001 actual   2002 est.   2003 est.
    ----------------------------------------------------------------------------

          Direct obligations:

            Personnel compensation:
    11.1      Full-time permanent...........          34          45          47
    11.5      Other personnel compensation..           2           2           3
    11.8      Special personal services
                payments....................           2           1           2
                                               ---------   ---------  ----------
    11.9        Total personnel compensation          38          48          52
    12.1    Civilian personnel benefits.....          15          19          20
    21.0    Travel and transportation of
              persons.......................           3           4           4
    22.0    Transportation of things........           1           2           1
    23.3    Communications, utilities, and
              miscellaneous charges.........           4           5           5
    24.0    Printing and reproduction.......           1           2           1
    25.2    Other services..................          23          29          25
    26.0    Supplies and materials..........           6          12          10
    31.0    Equipment.......................           8           7           7
    32.0    Land and structures.............           5           1           1
                                               ---------   ---------  ----------
    99.0      Direct obligations............         104         129         126
    99.0  Reimbursable obligations..........          39          46          35
                                               ---------   ---------  ----------
    99.9    Total new obligations...........         143         175         161
    ---------------------------------------------------------------------------

                                  Personnel Summary

    ----------------------------------------------------------------------------
    Identification code 20-0104-0-1-751      2001 actual   2002 est.   2003 est.
    ----------------------------------------------------------------------------
        Direct:
    1001  Total compensable workyears: Full-
            time equivalent employment......         581         748         748
        Reimbursable:
    2001  Total compensable workyears: Full-
            time equivalent employment......          35          50          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,
    [$33,434,000] $23,329,000, to remain available until expended. (Treasury
    Department Appropriations Act, 2002.)
        [For emergency expenses to respond to the September 11, 2001,
    terrorist attacks on the United States, for ``Acquisition, Construction,
    Improvements, and Related Expenses'', $8,500,000, to remain available
    until expended, to be obligated from amounts made available in Public
    Law 107-38. Provided, That, in order to expedite the acquisition of
    architectural and engineering services for the construction of
    facilities at the Cheltenham, Maryland, training facility, the Federal
    Law Enforcement Training Center may procure such services without regard
    to: (1) the competition requirements of section 303 of the Federal
    Property and Administrative Services Act of 1949 (41 U.S.C. 253); (2)
    the 6 percent fee limitation on such services set forth in section
    304(b) of such Act (41 U.S.C. 254(b)); and (3) the procurement notice
    requirements of section 18 of the Office of Federal Procurement Policy
    Act (41 U.S.C. 416).] (Emergency Supplemental Act, 2002.)

                   Program and Financing (in millions of dollars)

    ----------------------------------------------------------------------------
    Identification code 20-0105-0-1-751      2001 actual   2002 est.   2003 est.
    ----------------------------------------------------------------------------

        Obligations by program activity:
    10.00 Total new obligations.............          38          71          28
    ----------------------------------------------------------------------------

        Budgetary resources available for obligation:
    21.40 Unobligated balance carried
            forward, start of year..........          16          41          12
    22.00 New budget authority (gross)......          54          41          23
    22.10 Resources available from
            recoveries of prior year
            obligations.....................           8
                                               ---------   ---------  ----------
    23.90   Total budgetary resources
              available for obligation......          78          82          35
    23.95 Total new obligations.............         -38         -71         -28
    24.40 Unobligated balance carried
            forward, end of year............          41          12           7
    ----------------------------------------------------------------------------

        New budget authority (gross), detail:
          Discretionary:

    40.00   Appropriation...................          54          33          23
    40.15   Appropriation (rerrorist
              response).....................                       8
                                               ---------   ---------  ----------
    43.00     Appropriation (total
                discretionary)..............          54          41          23
    ----------------------------------------------------------------------------

        Change in obligated balances:
    72.40 Obligated balance, start of year..          38          34          72
    73.10 Total new obligations.............          38          71          28
    73.20 Total outlays (gross).............         -34         -33         -46
    73.45 Recoveries of prior year
            obligations.....................          -8
    74.40 Obligated balance, end of year....          34          72          54
    ----------------------------------------------------------------------------

        Outlays (gross), detail:
    86.90 Outlays from new discretionary
            authority.......................                       5           3
    86.93 Outlays from discretionary
            balances........................          34          28          43
                                               ---------   ---------  ----------
    87.00   Total outlays (gross)...........          34          33          46
    ----------------------------------------------------------------------------

        Net budget authority and outlays:
    89.00 Budget authority..................          54          41          23
    90.00 Outlays...........................          34          33          46
    ---------------------------------------------------------------------------

        This account provides for the acquisition, construction,
    improvements, equipment, furnishings and related costs for expansion and
    maintenance of facilities of the Federal Law Enforcement Training
    Center.

        This includes funding for the Facilities Master Plan, Minor
    Construction and Maintenance, Firearms Environmental Restoration and
    Reconstruction, Environmental Compliance, and installation of Fiber
    Optics. The Master Plan provides the long range blueprint for expansion
    of facilities to meet the training requirements of the over 74 partner
    organizations. Minor construction and maintenance provides alterations
    and maintenance funding for approximately 300 buildings at three
    locations (Glynco, Georgia, Cheltenham, Maryland and Artesia, New
    Mexico). The Firearms Environmental Restoration and Reconstruction funds
    the clean-up of the existing

    [[Page 813]]

    outdoor ranges and reconstruction. The Environmental Compliance funds
    are to ensure compliance with EPA and State environmental laws and
    regulations. The fiber optics funding is to replace the existing
    antiquated twisted copper wire with a state-of-the-art
    telecommunications cable system.

        The appropriations sought in this account demonstrate the
    President's commitment to an important step in completing and
    maintaining the necessary facilities at FLETC to train our Nation's law
    enforcement personnel.

                   Object Classification (in millions of dollars)

    ----------------------------------------------------------------------------
    Identification code 20-0105-0-1-751      2001 actual   2002 est.   2003 est.
    ----------------------------------------------------------------------------
    25.2  Other services....................           2           2           2
    31.0  Equipment.........................                       1           1
    32.0  Land and structures...............          34          68          25
    41.0  Grants, subsidies, and
            contributions...................           2
                                               ---------   ---------  ----------
    99.9    Total new obligations...........          38          71          28
    ---------------------------------------------------------------------------

                           INTERAGENCY LAW ENFORCEMENT

                                  Federal Funds

    General and special funds:

                     Interagency Crime and Drug Enforcement

        For expenses necessary to conduct investigations and convict
    offenders involved in organized crime drug trafficking, including
    cooperative efforts with State and local law enforcement, as it relates
    to the Treasury Department law enforcement violations such as money
    laundering, violent crime, and smuggling, [$107,576,000, of which
    $7,827,000 shall remain available until expended] $112,763,000.
    (Treasury Department Appropriations Act, 2002.)

                   Program and Financing (in millions of dollars)

    ----------------------------------------------------------------------------
    Identification code 20-1501-0-1-751      2001 actual   2002 est.   2003 est.
    ----------------------------------------------------------------------------

        Obligations by program activity:
    00.01 Internal Revenue Service..........          63          66          66
    00.02 Bureau of Alcohol, Tobacco and
            Firearms........................          11          11          11
    00.03 United States Customs Service.....          29          30          30
    00.04 Departmental Offices..............                       1           1
    00.05 Accrued Federal employee pensions
            and annuitant health benefits...           5           5           5
                                               ---------   ---------  ----------
    10.00   Total new obligations (object
              class 25.3)...................         108         113         113
    ----------------------------------------------------------------------------

        Budgetary resources available for obligation:
    22.00 New budget authority (gross)......         108         113         113
    23.95 Total new obligations.............        -108        -113        -113
    ----------------------------------------------------------------------------

        New budget authority (gross), detail:
          Discretionary:

    40.00   Appropriation...................         108         113         113
    ----------------------------------------------------------------------------

        Change in obligated balances:
    72.40 Obligated balance, start of year..          46          64          83
    73.10 Total new obligations.............         108         113         113
    73.20 Total outlays (gross).............         -90         -92        -112
    74.40 Obligated balance, end of year....          64          83          83
    ----------------------------------------------------------------------------

        Outlays (gross), detail:
    86.90 Outlays from new discretionary
            authority.......................          44          48          48
    86.93 Outlays from discretionary
            balances........................          46          45          64
                                               ---------   ---------  ----------
    87.00   Total outlays (gross)...........          90          92         112
    ----------------------------------------------------------------------------

        Net budget authority and outlays:
    89.00 Budget authority..................         108         113         113
    90.00 Outlays...........................          90          92         112
    ---------------------------------------------------------------------------

      Budget Authority and Outlays Excluding Full Funding for Federal Retiree
                           Costs (in millions of dollars)

    ----------------------------------------------------------------------------
                                             2001 actual   2002 est.   2003 est.
    ----------------------------------------------------------------------------

        Net budget authority and outlays:
    89.00 Budget authority..................         103         108         108
    90.00 Outlays...........................          85          87         107
    ---------------------------------------------------------------------------

        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 Investigation (IRS-CI) 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,
    [$212,850,000] $231,903,000, of which not to exceed $9,220,000 shall
    remain available until September 30, [2004] 2005, 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, 2002; additional authorizing
    legislation required.)

                  Unavailable Collections (in millions of dollars)

    ----------------------------------------------------------------------------
    Identification code 20-1801-0-1-803      2001 actual   2002 est.   2003 est.
    ----------------------------------------------------------------------------
    01.99 Balance, start of year............
        Receipts:
    02.20 Debt collection fund..............          32          24          28
        Appropriations:
    05.00 Debt collection fund..............         -32         -24         -28
                                               ---------   ---------  ----------
    07.99 Balance, end of year..............
    ---------------------------------------------------------------------------

                   Program and Financing (in millions of dollars)

    ----------------------------------------------------------------------------
    Identification code 20-1801-0-1-803      2001 actual   2002 est.   2003 est.
    ----------------------------------------------------------------------------

        Obligations by program activity:
          Direct program:

    00.05   Payments........................         167         140         137
    00.06   Collections.....................          13          15          17
    00.07   Debt collection.................          43          49          49
    00.08   Governmentwide accounting and
              reporting.....................          50          56          57
    09.01 Reimbursable program..............         113         105         111
                                               ---------   ---------  ----------
    10.00   Total new obligations...........         386         365         371
    ----------------------------------------------------------------------------

        Budgetary resources available for obligation:
    21.40 Unobligated balance carried
            forward, start of year..........          14          41          12
    22.00 New budget authority (gross)......         414         352         371
    22.10 Resources available from
            recoveries of prior year
            obligations.....................           1
                                               ---------   ---------  ----------
    23.90   Total budgetary resources
              available for obligation......         429         393         383
    23.95 Total new obligations.............        -386        -365        -371
    23.98 Unobligated balance expiring or
            withdrawn.......................                     -16

    [[Page 814]]

    24.40 Unobligated balance carried
            forward, end of year............          41          12          12
    ----------------------------------------------------------------------------

        New budget authority (gross), detail:
          Discretionary:

    40.00   Appropriation...................         267         223         232
    50.00   Reappropriation.................           2
          Mandatory:

    60.20   Appropriation (special fund)....          32          24          28
          Spending authority from offsetting
              collections:

            Discretionary:
    68.00     Offsetting collections (cash).         109         105         111
    68.10     Change in uncollected customer
                payments from Federal
                sources (unexpired).........           4
                                               ---------   ---------  ----------
    68.90       Spending authority from
                  offsetting collections
                  (total discretionary).....         113         105         111
                                               ---------   ---------  ----------
    70.00   Total new budget authority
              (gross).......................         414         352         371
    ----------------------------------------------------------------------------

        Change in obligated balances:
    72.40 Obligated balance, start of year..          31          38          51
    73.10 Total new obligations.............         386         365         371
    73.20 Total outlays (gross).............        -379        -352        -369
    73.40 Adjustments in expired accounts
            (net)...........................          -3
    73.45 Recoveries of prior year
            obligations.....................          -1
    74.00 Change in uncollected customer
            payments from Federal sources
            (unexpired).....................          -4
    74.10 Change in uncollected customer
            payments from Federal sources
            (expired).......................           8
    74.40 Obligated balance, end of year....          38          51          53
    ----------------------------------------------------------------------------

        Outlays (gross), detail:
    86.90 Outlays from new discretionary
            authority.......................         318         288         301
    86.93 Outlays from discretionary
            balances........................          37          40          40
    86.97 Outlays from new mandatory
            authority.......................          21          24          28
    86.98 Outlays from mandatory balances...           3
                                               ---------   ---------  ----------
    87.00   Total outlays (gross)...........         379         352         369
    ----------------------------------------------------------------------------

        Offsets:
          Against gross budget authority and outlays:

    88.00   Offsetting collections (cash)
              from: Federal sources.........        -109        -105        -111
          Against gross budget authority only:

    88.95   Change in uncollected customer
              payments from Federal sources
              (unexpired)...................          -4
    ----------------------------------------------------------------------------

        Net budget authority and outlays:
    89.00 Budget authority..................         301         247         260
    90.00 Outlays...........................         270         247         258
    ---------------------------------------------------------------------------

      Budget Authority and Outlays Excluding Full Funding for Federal Retiree
                           Costs (in millions of dollars)

    ----------------------------------------------------------------------------
                                             2001 actual   2002 est.   2003 est.
    ----------------------------------------------------------------------------

        Net budget authority and outlays:
    89.00 Budget authority..................         291         237         249
    90.00 Outlays...........................         260         237         247
    ---------------------------------------------------------------------------

        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.

        On November 29, 2001, the Administration transmitted legislation to
    the Congress which would modify the process by which Federal agencies
    are billed, and make payment, for water and sewer services provided by
    the District of Columbia. Specifically, the legislation would require
    the District to bill and receive payment from Federal agencies directly,
    removing the responsibility of the Treasury Department to oversee this
    process. Adoption of this proposal would eliminate a number of
    unnecessary administrative steps in the billing process.

                              PERFORMANCE MEASURES

                                         2001 actual  2002 est.   2003 est.
    FMS will make paper check and EFT
    payments on time....................        100%        100%        100%
    FMS will make paper check and EFT
    payments accurately.................        100%        100%        100%

                               WORKLOAD STATISTICS

                                   (Thousands)

                                         2001 actual  2002 est.   2003 est.
    1. Number of check claims submitted.       1,490       1,300       1,300
    2. Number of check payments.........    269,355*     253,000     242,000
    3. Number of electronic payments....     677,413     653,000     673,000

        * Does not include approximately 86 million tax relief (rebate)
    checks.

        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

                                         2001 actual  2002 est.   2003 est.
    FMS will collect electronically the
    total dollar amount of Federal
    government receipts.................       75.3%         80%         80%

        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, and
    disposition of foreclosed property.

                              PERFORMANCE MEASURES

                                         2001 actual  2002 est.   2003 est.
    FMS will increase the annual
    collection of delinquent debt, not
    including delinquent Federal tax
    debt, by $120 million above that
    collected in 2001 for a total of
    $2,812 million......................      $2,692      $2,600      $2,812
    FMS will work to increase the
    percentage of eligible delinquent
    debt referred by Federal program
    agencies to FMS for collection using
    all available tools.................         89%         75%         85%

        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.

                              PERFORMANCE MEASURES

                                         2001 actual  2002 est.   2003 est.
    FMS will issue accurate government-
    wide accounting reports.............        100%        100%        100%
    FMS will issue accurate government-
    wide accounting reports on time.....        100%        100%        100%
    Percentage of agency reports for the
    Financial Report of the U.S.
    Government processed by FMS within
    the established standard range......         99%        100%        100%

                   Object Classification (in millions of dollars)

    ----------------------------------------------------------------------------
    Identification code 20-1801-0-1-803      2001 actual   2002 est.   2003 est.
    ----------------------------------------------------------------------------

          Direct obligations:

            Personnel compensation:
    11.1      Full-time permanent...........         113         117         121
    11.3      Other than full-time permanent           1           2           2
    11.5      Other personnel compensation..           5           3           3
                                               ---------   ---------  ----------

    [[Page 815]]

    11.9        Total personnel compensation         119         122         126
    12.1    Civilian personnel benefits.....          34          34          37
    13.0    Benefits for former personnel...           1
    21.0    Travel and transportation of
              persons.......................           2           3           3
    23.1    Rental payments to GSA..........          16          17          18
    23.3    Communications, utilities, and
              miscellaneous charges.........          44          15          15
    24.0    Printing and reproduction.......           1           1           1
    25.1    Advisory and assistance services           4           4           4
    25.2    Other services..................          24          31          26
    25.3    Other purchases of goods and
              services from Government
              accounts......................           3           6           6
    25.4    Operation and maintenance of
              facilities....................           1           1           1
    25.7    Operation and maintenance of
              equipment.....................           8           7           8
    26.0    Supplies and materials..........           7           7           5
    31.0    Equipment.......................           9          12           9
                                               ---------   ---------  ----------
    99.0      Direct obligations............         273         260         259
    99.0  Reimbursable obligations..........         113         105         111
    99.5  Below reporting threshold.........                                   1
                                               ---------   ---------  ----------
    99.9    Total new obligations...........         386         365         371
    ---------------------------------------------------------------------------

                                  Personnel Summary

    ----------------------------------------------------------------------------
    Identification code 20-1801-0-1-803      2001 actual   2002 est.   2003 est.
    ----------------------------------------------------------------------------
        Direct:
    1001  Total compensable workyears: Full-
            time equivalent employment......       1,949       2,057       2,073
        Reimbursable:
    2001  Total compensable workyears: Full-
            time equivalent employment......          29          36          39
    ---------------------------------------------------------------------------

             Payment to Department of Justice, FIRREA Related Claims

                   Program and Financing (in millions of dollars)

    ----------------------------------------------------------------------------
    Identification code 20-0177-0-1-752      2001 actual   2002 est.   2003 est.
    ----------------------------------------------------------------------------

        Change in obligated balances:
    72.40 Obligated balance, start of year..           2           2           2
    74.40 Obligated balance, end of year....           2           2           2
    ----------------------------------------------------------------------------

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

        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      2001 actual   2002 est.   2003 est.
    ----------------------------------------------------------------------------

        Obligations by program activity:
    10.00 Total new obligations (object
            class 41.0).....................         464       1,157       2,124
    ----------------------------------------------------------------------------

        Budgetary resources available for obligation:
    22.00 New budget authority (gross)......         464       1,157       2,124
    23.95 Total new obligations.............        -464      -1,157      -2,124
    ----------------------------------------------------------------------------

        New budget authority (gross), detail:
          Mandatory:

    60.00   Appropriation...................         464       1,157       2,124
    ----------------------------------------------------------------------------

        Change in obligated balances:
    73.10 Total new obligations.............         464       1,157       2,124
    73.20 Total outlays (gross).............        -464      -1,157      -2,124
    ----------------------------------------------------------------------------

        Outlays (gross), detail:
    86.97 Outlays from new mandatory
            authority.......................         464       1,157       2,124
    ----------------------------------------------------------------------------

        Net budget authority and outlays:
    89.00 Budget authority..................         464       1,157       2,124
    90.00 Outlays...........................         464       1,157       2,124
    ---------------------------------------------------------------------------

        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      2001 actual   2002 est.   2003 est.
    ----------------------------------------------------------------------------

        Obligations by program activity:
    00.01 Cheyenne River Sioux Tribe
            terrestrial wildlife habitat
            restoration trust fund..........           4           4           4
    00.02 Lower Breul Sioux Tribe
            terrestrial wildlife habitat
            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 obligated balances:
    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
    ---------------------------------------------------------------------------

        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      2001 actual   2002 est.   2003 est.
    ----------------------------------------------------------------------------

        Obligations by program activity:
    10.00 Total new obligations (object
            class 25.2).....................         114         132         135
    ----------------------------------------------------------------------------

        Budgetary resources available for obligation:
    21.40 Unobligated balance carried
            forward, start of year..........          61          29          30
    22.00 New budget authority (gross)......          81         132         135
    22.10 Resources available from
            recoveries of prior year
            obligations.....................           1
                                               ---------   ---------  ----------
    23.90   Total budgetary resources
              available for obligation......         143         161         165

    [[Page 816]]

    23.95 Total new obligations.............        -114        -132        -135
    24.40 Unobligated balance carried
            forward, end of year............          29          30          30
    ----------------------------------------------------------------------------

        New budget authority (gross), detail:
          Mandatory:

    60.00   Appropriation...................          81         132         135
    ----------------------------------------------------------------------------

        Change in obligated balances:
    72.40 Obligated balance, start of year..          61          28          48
    73.10 Total new obligations.............         114         132         135
    73.20 Total outlays (gross).............        -145        -112        -135
    73.45 Recoveries of prior year
            obligations.....................          -1
    74.40 Obligated balance, end of year....          28          48          48
    ----------------------------------------------------------------------------

        Outlays (gross), detail:
    86.97 Outlays from new mandatory
            authority.......................          81          54          57
    86.98 Outlays from mandatory balances...          64          58          78
                                               ---------   ---------  ----------
    87.00   Total outlays (gross)...........         145         112         135
    ----------------------------------------------------------------------------

        Net budget authority and outlays:
    89.00 Budget authority..................          81         132         135
    90.00 Outlays...........................         145         112         135
    ---------------------------------------------------------------------------

        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      2001 actual   2002 est.   2003 est.
    ----------------------------------------------------------------------------

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

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

        New budget authority (gross), detail:
          Mandatory:

    60.00   Appropriation...................           6           6           6
    ----------------------------------------------------------------------------

        Change in obligated balances:
    72.40 Obligated balance, start of year..          22          20          21
    73.10 Total new obligations.............           6           6           6
    73.20 Total outlays (gross).............          -8          -5          -5
    74.40 Obligated balance, end of year....          20          21          22
    ----------------------------------------------------------------------------

        Outlays (gross), detail:
    86.97 Outlays from new mandatory
            authority.......................           6           5           5
    86.98 Outlays from mandatory balances...           2
                                               ---------   ---------  ----------
    87.00   Total outlays (gross)...........           8           5           5
    ----------------------------------------------------------------------------

        Net budget authority and outlays:
    89.00 Budget authority..................           6           6           6
    90.00 Outlays...........................           8           5           5
    ---------------------------------------------------------------------------

        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      2001 actual   2002 est.   2003 est.
    ----------------------------------------------------------------------------

        Obligations by program activity:
    10.00 Total new obligations (object
            class 25.2).....................           5          12          11
    ----------------------------------------------------------------------------

        Budgetary resources available for obligation:
    22.00 New budget authority (gross)......           4          12          11
    22.10 Resources available from
            recoveries of prior year
            obligations.....................           1
                                               ---------   ---------  ----------
    23.90   Total budgetary resources
              available for obligation......           5          12          11
    23.95 Total new obligations.............          -5         -12         -11
    ----------------------------------------------------------------------------

        New budget authority (gross), detail:
          Mandatory:

    60.00   Appropriation...................           4          12          11
    ----------------------------------------------------------------------------

        Change in obligated balances:
    72.40 Obligated balance, start of year..           2           1           1
    73.10 Total new obligations.............           5          12          11
    73.20 Total outlays (gross).............          -6         -12         -12
    73.45 Recoveries of prior year
            obligations.....................          -1
    74.40 Obligated balance, end of year....           1           1
    ----------------------------------------------------------------------------

        Outlays (gross), detail:
    86.97 Outlays from new mandatory
            authority.......................           4          12          11
    86.98 Outlays from mandatory balances...           1                       1
                                               ---------   ---------  ----------
    87.00   Total outlays (gross)...........           6          12          12
    ----------------------------------------------------------------------------

        Net budget authority and outlays:
    89.00 Budget authority..................           4          12          11
    90.00 Outlays...........................           6          12          12
    ---------------------------------------------------------------------------

        As provided by statute and regulation, interest is paid to States
    when Federal funds are not transferred in a timely manner.

                   Interest Paid to Credit Financing Accounts

                   Program and Financing (in millions of dollars)

    ----------------------------------------------------------------------------
    Identification code 20-1880-0-1-908      2001 actual   2002 est.   2003 est.
    ----------------------------------------------------------------------------

        Obligations by program activity:
    10.00 Total new obligations (object
            class 43.0).....................       4,708       3,775       3,802
    ----------------------------------------------------------------------------

        Budgetary resources available for obligation:
    22.00 New budget authority (gross)......       4,708       3,775       3,802
    23.95 Total new obligations.............      -4,708      -3,775      -3,802
    ----------------------------------------------------------------------------

        New budget authority (gross), detail:
          Mandatory:

    60.00   Appropriation...................       4,708       3,775       3,802
    ----------------------------------------------------------------------------

        Change in obligated balances:
    73.10 Total new obligations.............       4,708       3,775       3,802
    73.20 Total outlays (gross).............       4,708      -3,775      -3,802
    ----------------------------------------------------------------------------

        Outlays (gross), detail:
    86.97 Outlays from new mandatory
            authority.......................       4,708       3,775       3,802
    ----------------------------------------------------------------------------

        Net budget authority and outlays:
    89.00 Budget authority..................       4,708       3,775       3,802
    90.00 Outlays...........................       4,708       3,775       3,802
    ---------------------------------------------------------------------------

        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.

    [[Page 817]]

                       Claims, Judgments, and Relief Acts

                   Program and Financing (in millions of dollars)

    ----------------------------------------------------------------------------
    Identification code 20-1895-0-1-808      2001 actual   2002 est.   2003 est.
    ----------------------------------------------------------------------------

        Obligations by program activity:
          Claims adjudicated administratively:

    00.01   Claims for damages..............          14          15          15
    00.03   Claims for contract disputes....         221          93         100
                                               ---------   ---------  ----------
    00.91   Total claims adjudicated
              administratively..............         235         108         115
          Court judgments:

    01.01   Judgments, Court of Claims......         335          31          35
    01.02   Judgments, U.S. courts..........         962         787         850
                                               ---------   ---------  ----------
    01.91     Total court judgments.........       1,297         818         885
                                               ---------   ---------  ----------
    10.00   Total new obligations (object
              class 42.0)...................       1,532         926       1,000
    ----------------------------------------------------------------------------

        Budgetary resources available for obligation:
    22.00 New budget authority (gross)......       1,532         926       1,000
    23.95 Total new obligations.............      -1,532        -926      -1,000
    ----------------------------------------------------------------------------

        New budget authority (gross), detail:
          Mandatory:

    60.00   Appropriation...................       1,494         926       1,000
    69.00 Offsetting collections (cash).....          38
                                               ---------   ---------  ----------
    70.00   Total new budget authority
              (gross).......................       1,532         926       1,000
    ----------------------------------------------------------------------------

        Change in obligated balances:
    72.40 Obligated balance, start of year..          48         126
    73.10 Total new obligations.............       1,532         926       1,000
    73.20 Total outlays (gross).............      -1,454      -1,052      -1,000
    74.40 Obligated balance, end of year....         126
    ----------------------------------------------------------------------------

        Outlays (gross), detail:
    86.97 Outlays from new mandatory
            authority.......................       1,454         926       1,000
    86.98 Outlays from mandatory balances...                     126
                                               ---------   ---------  ----------
    87.00   Total outlays (gross)...........       1,454       1,052       1,000
    ----------------------------------------------------------------------------

        Offsets:
          Against gross budget authority and outlays:

    88.40   Offsetting collections (cash)
              from: Non-Federal sources.....         -38
    ----------------------------------------------------------------------------

        Net budget authority and outlays:
    89.00 Budget authority..................       1,494         926       1,000
    90.00 Outlays...........................       1,417       1,052       1,000
    ---------------------------------------------------------------------------

        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.

                       Payment of Anti-Terrorism Judgments

                   Program and Financing (in millions of dollars)

    ----------------------------------------------------------------------------
    Identification code 20-1811-0-1-808      2001 actual   2002 est.   2003 est.
    ----------------------------------------------------------------------------

        Obligations by program activity:
    10.00 Total new obligations (object
            class 42.0).....................         232         169
    ----------------------------------------------------------------------------

        Budgetary resources available for obligation:
    21.40 Unobligated balance carried
            forward, start of year..........                     169
    22.00 New budget authority (gross)......         400
                                               ---------   ---------  ----------
    23.90   Total budgetary resources
              available for obligation......         400         169
    23.95 Total new obligations.............        -232        -169
    24.40 Unobligated balance carried
            forward, end of year............         169
    ----------------------------------------------------------------------------

        New budget authority (gross), detail:
          Mandatory:

    60.00   Appropriation...................         400
    ----------------------------------------------------------------------------

        Change in obligated balances:
    73.10 Total new obligations.............         232         169
    73.20 Total outlays (gross).............        -232        -169
    ----------------------------------------------------------------------------

        Outlays (gross), detail:
    86.97 Outlays from new mandatory
            authority.......................         232
    86.98 Outlays from mandatory balances...                     169
                                               ---------   ---------  ----------
    87.00   Total outlays (gross)...........         232         169
    ----------------------------------------------------------------------------

        Net budget authority and outlays:
    89.00 Budget authority..................         400
    90.00 Outlays...........................         232         169
    ---------------------------------------------------------------------------

        This account was established pursuant to section 2002 of the Victims
    of Trafficking and Violence Protection Act, Public Law 106-386, for the
    purpose of making payments to persons who hold certain categories of
    judgments against Iran in suits brought under 28 U.S.C. 1605a(7).

                           Biomass Energy Development

                   Program and Financing (in millions of dollars)

    ----------------------------------------------------------------------------
    Identification code 20-0114-0-1-271      2001 actual   2002 est.   2003 est.
    ----------------------------------------------------------------------------

        Budgetary resources available for obligation:
    21.40 Unobligated balance carried
            forward, start of year..........          10          11          15
    22.00 New budget authority (gross)......           1           4           4
                                               ---------   ---------  ----------
    23.90   Total budgetary resources
              available for obligation......          11          15          19
    24.40 Unobligated balance carried
            forward, end of year............          11          15          19
    ----------------------------------------------------------------------------

        New budget authority (gross), detail:
          Discretionary:

    41.00   Transferred to other accounts...          -2
                                               ---------   ---------  ----------
    43.00     Appropriation (total
                discretionary)..............          -2
    68.00 Spending authority from offsetting
            collections: Offsetting
            collections (cash)..............           3           4           4
                                               ---------   ---------  ----------
    70.00   Total new budget authority
              (gross).......................           1           4           4
    ----------------------------------------------------------------------------

        Change in obligated balances:
    72.40 Obligated balance, start of year..           1           1
    74.40 Obligated balance, end of year....           1
    ----------------------------------------------------------------------------

        Offsets:
          Against gross budget authority and outlays:

    88.45   Offsetting collections (cash)
              from: Offsetting governmental
              collections (from non-Federal
              sources)......................          -3          -4          -4
    ----------------------------------------------------------------------------

        Net budget authority and outlays:
    89.00 Budget authority..................          -2
    90.00 Outlays...........................          -3          -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.

    Public enterprise revolving fund:

                          Check Forgery Insurance Fund

                   Program and Financing (in millions of dollars)

    ----------------------------------------------------------------------------
    Identification code 20-4109-0-3-803      2001 actual   2002 est.   2003 est.
    ----------------------------------------------------------------------------

        Obligations by program activity:
    00.01 Direct program....................                       3           3
    09.01 Reimbursable program..............          27          25          17
                                               ---------   ---------  ----------
    10.00   Total new obligations...........          27          28          20
    ----------------------------------------------------------------------------

    [[Page 818]]

        Budgetary resources available for obligation:
    21.40 Unobligated balance carried
            forward, start of year..........          11          11          11
    22.00 New budget authority (gross)......          27          28          20
                                               ---------   ---------  ----------
    23.90   Total budgetary resources
              available for obligation......          38          39          31
    23.95 Total new obligations.............         -27         -28         -20
    24.40 Unobligated balance carried
            forward, end of year............          11          11          11
    ----------------------------------------------------------------------------

        New budget authority (gross), detail:
          Mandatory:

    60.00   Appropriation...................                       3           3
    69.00 Offsetting collections (cash).....          27          25          17
                                               ---------   ---------  ----------
    70.00   Total new budget authority
              (gross).......................          27          28          20
    ----------------------------------------------------------------------------

        Change in obligated balances:
    72.40 Obligated balance, start of year..                       1
    73.10 Total new obligations.............          27          28          20
    73.20 Total outlays (gross).............         -27         -28         -20
    74.40 Obligated balance, end of year....           1
    ----------------------------------------------------------------------------

        Outlays (gross), detail:
    86.97 Outlays from new mandatory
            authority.......................          27          28          20
    ----------------------------------------------------------------------------

        Offsets:
          Against gross budget authority and outlays:

    88.00   Offsetting collections (cash)
              from: Federal sources.........         -27         -25         -17
    ----------------------------------------------------------------------------

        Net budget authority and outlays:
    89.00 Budget authority..................                       3           3
    90.00 Outlays...........................          -1           3           3
    ---------------------------------------------------------------------------

        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      2001 actual   2002 est.   2003 est.
    ----------------------------------------------------------------------------
    42.0  Direct obligations: Insurance
            claims and indemnities..........                       3           3
    42.0  Reimbursable obligations:
            Insurance claims and indemnities          27          25          17
                                               ---------   ---------  ----------
    99.9    Total new obligations...........          27          28          20
    ---------------------------------------------------------------------------

                                   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      2001 actual   2002 est.   2003 est.
    ----------------------------------------------------------------------------
    01.99 Balance, start of year............          10          16          22
        Receipts:
    02.40 General fund payments, Cheyenne
            river sioux tribe terrestrial
            wildlife habitat restoration....           4           4           4
    02.41 Earnings on investments...........           1           1           1
    02.42 General fund payments, Lower bruel
            sioux tribe terrestrial wildlife
            habitat restoration.............           1           1           1
                                               ---------   ---------  ----------
    02.99   Total receipts and collections..           6           6           6
                                               ---------   ---------  ----------
    04.00 Total: Balances and collections...          16          22          28
        Appropriations:
    05.00 Cheyenne river sioux tribe
            terrestrial wildlife habitat
            restoration.....................
                                               ---------   ---------  ----------
    07.99 Balance, end of year..............          16          22          28
    ---------------------------------------------------------------------------

                   Program and Financing (in millions of dollars)

    ----------------------------------------------------------------------------
    Identification code 20-8209-0-7-306      2001 actual   2002 est.   2003 est.
    ----------------------------------------------------------------------------

        New budget authority (gross), detail:
          Mandatory:

    60.26   Appropriation (trust fund)......           6           5           5
    60.45   Portion precluded from
              obligation....................          -6          -5          -5
                                               ---------   ---------  ----------
    62.50     Appropriation (total
                mandatory)..................
    ----------------------------------------------------------------------------

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

        Memorandum (non-add) entries:
    92.01 Total investments, start of year:
            Federal securities: Par value...          10          16          22
    92.02 Total investments, end of year:
            Federal securities: Par value...          16          22          28
    ---------------------------------------------------------------------------

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

                        FEDERAL FINANCING BANK ACTIVITIES

                                  Federal Funds

    Intragovernmental funds:

                             Federal Financing Bank

                   Program and Financing (in millions of dollars)

    ----------------------------------------------------------------------------
    Identification code 20-4521-0-4-803      2001 actual   2002 est.   2003 est.
    ----------------------------------------------------------------------------

        Obligations by program activity:
    09.01 Administrative expenses...........           3           2           2
    09.02 Interest on borrowings from
            Treasury........................       2,153       1,930       1,484
    09.03 Interest on borrowings from civil
            service retirement trust fund...       1,337       1,337       1,337
                                               ---------   ---------  ----------
    10.00   Total new obligations...........       3,493       3,270       2,823
    ----------------------------------------------------------------------------

        Budgetary resources available for obligation:
    21.40 Unobligated balance carried
            forward, start of year..........                       1           1
    22.00 New budget authority (gross)......       3,493       3,270       2,823
                                               ---------   ---------  ----------
    23.90   Total budgetary resources
              available for obligation......       3,493       3,271       2,824
    23.95 Total new obligations.............      -3,493      -3,270      -2,823
    24.40 Unobligated balance carried
            forward, end of year............           1           1           1
    ----------------------------------------------------------------------------

        New budget authority (gross), detail:
          Mandatory:

    67.10   Authority to borrow.............          51          18          24
    69.00 Offsetting collections (cash).....       3,460       3,252       2,799
    69.47 Portion applied to repay debt.....         -13
    69.53 Portion substituted for borrowing
            authority.......................          -5
                                               ---------   ---------  ----------
    69.90   Spending authority from
              offsetting collections (total
              mandatory)....................       3,442       3,252       2,799
                                               ---------   ---------  ----------
    70.00   Total new budget authority
              (gross).......................       3,493       3,270       2,823
    ----------------------------------------------------------------------------

        Change in obligated balances:
    72.40 Obligated balance, start of year..         342         337         337
    73.10 Total new obligations.............       3,493       3,270       2,823
    73.20 Total outlays (gross).............      -3,497      -3,270      -2,823
    74.40 Obligated balance, end of year....         337         337         337
    ----------------------------------------------------------------------------

        Outlays (gross), detail:
    86.97 Outlays from new mandatory
            authority.......................       3,493       3,270       2,823

    [[Page 819]]

    86.98 Outlays from mandatory balances...           5
                                               ---------   ---------  ----------
    87.00   Total outlays (gross)...........       3,497       3,270       2,823
    ----------------------------------------------------------------------------

        Offsets:
          Against gross budget authority and outlays:

    88.00   Offsetting collections (cash)
              from: Federal sources.........      -3,460      -3,252      -2,799
    ----------------------------------------------------------------------------

        Net budget authority and outlays:
    89.00 Budget authority..................          33          18          24
    90.00 Outlays...........................          37          18          24
    ---------------------------------------------------------------------------

        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.

        Under a provision in the 1987 enabling legislation for the
    Agriculture Department's Cushion of credit payments program, the FFB
    receives substantially less interest each year on certain loans that it
    holds than it is contractually entitled to receive. This provision,
    however, does not reduce the amount of interest the FFB owes on its
    corresponding loans from Treasury. The shortfalls in interest received
    by the FFB as a result of the provision resulted in substantial losses
    to the FFB in the past. The FFB will likely experience future losses due
    to this provision.

        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 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 securities, which continued to
    be serviced by FFB, had a remaining face value of $51 million as of the
    beginning of 2001 and were redeemed in May 2001.

                 NET LENDING AND LOANS OUTSTANDING, END OF YEAR

                            (in millions of dollars)

                                         2001 actual  2002 est.   2003 est.
    A. Department of Agriculture:
      1. Rural housing loans:
        Lending, net....................      -1,165      -1,070      -1,075
        Loans outstanding...............       4,375       3,305       2,230
      2. Rural development loans:
        Lending, net....................        -975      -1,485        -145
        Loans outstanding...............       2,435         950         805
      3. Rural Utilities Service:
        Lending, net....................         553        -390         501
        Loans outstanding...............      17,869      18,259      18,760
    B. Department of Defense:
      1. Defense working capital funds:
        Lending, net....................        -106        -161        -160
        Loans outstanding...............         941         780         620
    C. Department of Education:
      1. Historically black colleges and
        universities:
        Lending, net....................          11          39          34
        Loans outstanding...............          31          70         104
    D. Department of Health and Human
        Services:
      1. Medical facility loans:
        Lending, net....................          -1           0           0
        Loans outstanding...............           0           0           0
    E. Department of Housing and Urban
        Development:
      1. Section 108 guaranteed loans:
        Lending, net....................          -3          -2          -2
        Loans outstanding...............           8           6           4
      2. Low-rent public housing:
        Lending, net....................         -70         -70         -70
        Loans outstanding...............       1,279       1,209       1,139
    F. Department of the Interior:
      1. Territory of the Virgin
        Islands:
        Lending, net....................          -2          -2          -1
        Loans outstanding...............          13          11          10
    G. Department of Transportation:
      1. Railroad Revitalization and
        Regulatory Reform Act:
        Lending, net....................         -*)         -*)         -*)
        Loans outstanding...............           3           3           3
    H. General Services Administration:
      1. Federal buildings fund:
        Lending, net....................         -45         -25         -20
        Loans outstanding...............       2,268       2,243       2,223
    I. International Assistance
        Programs:
      1. Foreign military sales credit:
        Lending, net....................        -234        -234        -223
        Loans outstanding...............       2,156       1,922       1,699
    J. Small Business Administration:
      1. Section 503 guaranteed loans:
        Lending, net....................         -27         -22         -20
        Loans outstanding...............         132         110          90
    K. Postal Service:
      Lending, net......................       2,051       1,600      -1,448
      Loans outstanding.................      11,313      12,913      11,465
                                        ====================================
    Total lending:
      Lending, net......................         -13      -1,042      -2,619
      Loans outstanding.................      42,824      41,782      39,163
                                        ====================================
        * $500 thousand or less.

                                 Balance Sheet (in millions of dollars)

    -----------------------------------------------------------------------------------------------
    Identification code   20-4521-0-4-803    2000 actual    2001 actual     2002 est.      2003 est.
    -----------------------------------------------------------------------------------------------
        ASSETS:
          Federal assets:

    1101    Fund balances with Treasury.....         576            577           577            577
            Investments in US securities:
    1104      Agency securities, par........      42,724         42,609        41,567         38,939
    1106      Receivables, net..............       1,023            873           613            496
                                            ------------ --------------  ------------  -------------
    1999    Total assets....................      44,323         44,059        42,757         40,012
        LIABILITIES:
          Federal liabilities:

    2101    Accounts payable................       1,351          1,198           938            821
            Debt:
    2103      Borrowing from Treasury.......      27,973         27,979        26,955         29,351
    2103      Borrowing from the Civil
                service retirement trust
                fund........................      15,000         15,000        15,000         10,000
                                            ------------ --------------  ------------  -------------
    2999    Total liabilities...............      44,324         44,177        42,893         40,172
        NET POSITION:
    3300  Cumulative results of operations..          -1           -118          -136           -160
                                            ------------ --------------  ------------  -------------
    3999    Total net position..............          -1           -118          -136           -160
                                            ------------ --------------  ------------  -------------
    4999  Total liabilities and net position      44,323         44,059        42,757         40,012
    -----------------------------------------------------------------------------------------------

                   Object Classification (in millions of dollars)

    ----------------------------------------------------------------------------
    Identification code 20-4521-0-4-803      2001 actual   2002 est.   2003 est.
    ----------------------------------------------------------------------------
    25.2  Other services....................           3           2           2

    [[Page 820]]

    43.0  Interest and dividends............       3,490       3,268       2,821
                                               ---------   ---------  ----------
    99.9    Total new obligations...........       3,493       3,270       2,823
    ---------------------------------------------------------------------------

                     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 822 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 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
    $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, [$823,316,000, of which $3,500,000 shall be
    available for retrofitting and upgrades of the National Tracing Center
    Facility in Martinsburg, West Virginia;] $913,114,000; of which not to
    exceed $1,000,000 shall be available for the payment of attorneys' fees
    as provided by 18 U.S.C. 924(d)(2); of which up to $2,000,000 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 including Social Security and Medicare,
    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, and [of which $13,000,000, to remain
    available until expended, shall be available for disbursements through
    grants, cooperative agreements or contracts to local governments for
    Gang Resistance Education and Training: 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 2002] of which
    $3,200,000 for new headquarters shall remain available until September
    30, 2004: Provided [further], That no funds appropriated herein shall be
    available for salaries or administrative expenses in connection with
    consolidating or centralizing, within the Department of the Treasury,
    the records, or any portion thereof, of acquisition and disposition of
    firearms maintained by Federal firearms licensees: Provided further,
    That no funds appropriated herein shall be used to pay administrative
    expenses or the compensation of any officer or employee of the United
    States to implement an amendment or amendments to 27 CFR 178.118 or to
    change the definition of ``Curios or relics'' in 27 CFR 178.11 or remove
    any item from ATF Publication 5300.11 as it existed on January 1, 1994:
    Provided further, That none of the funds appropriated herein shall be
    available to investigate or act upon applications for relief from
    Federal firearms disabilities under 18 U.S.C. 925(c): Provided further,
    That such funds shall be available to investigate and act upon
    applications filed by corporations for relief from Federal firearms
    disabilities under 18 U.S.C. 925(c): Provided further, That no funds
    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, 2002;
    additional authorizing legislation required.)
        [For emergency expenses to respond to the September 11, 2001,
    terrorist attacks on the United States, for ``Salaries and Expenses'',
    $31,431,000, to remain available until expended, to be obligated from
    amounts made available in Public Law 107-38, of which $5,200,000 may be
    used for necessary expenses of site acquisition, construction,
    operations, maintenance and repair of the special purpose canine
    training facilities in Front Royal, Virginia.] (Emergency supplemental
    Act, 2002.)

                   Program and Financing (in millions of dollars)

    ----------------------------------------------------------------------------
    Identification code 20-1000-0-1-751      2001 actual   2002 est.   2003 est.
    ----------------------------------------------------------------------------

        Obligations by program activity:
          Direct program:

    00.01   Reduce violent crime............         653         734         737
    00.02   Collect revenue.................          84          89          99
    00.03   Protect the public..............          60          64          77
                                               ---------   ---------  ----------
    01.92     Total direct program..........         797         887         913
    09.01 Reimbursable program..............          41          47          47
                                               ---------   ---------  ----------
    10.00   Total new obligations...........         838         934         960
    ----------------------------------------------------------------------------

        Budgetary resources available for obligation:
    21.40 Unobligated balance carried
            forward, start of year..........           4           4
    22.00 New budget authority (gross)......         840         931         960
    22.10 Resources available from
            recoveries of prior year
            obligations.....................           2
                                               ---------   ---------  ----------
    23.90   Total budgetary resources
              available for obligation......         846         935         960
    23.95 Total new obligations.............        -838        -934        -960
    23.98 Unobligated balance expiring or
            withdrawn.......................          -3
    24.40 Unobligated balance carried
            forward, end of year............           4
    ----------------------------------------------------------------------------

        New budget authority (gross), detail:
          Discretionary:

    40.00   Appropriation...................         797         851         913
    40.15   Appropriation (terrorist
              response).....................                      31
    40.77   Reduction pursuant to P.L. 106-
              554 (0.22 percent)............          -2
    42.00   Transferred from other accounts.           2
                                               ---------   ---------  ----------
    43.00     Appropriation (total
                discretionary)..............         797         882         913
    50.00   Reappropriation.................           2           2
          Spending authority from offsetting
              collections:

    68.00   Offsetting collections (cash)...          11          47          47
    68.10   Change in uncollected customer
              payments from Federal sources
              (unexpired)...................          30
                                               ---------   ---------  ----------
    68.90     Spending authority from
                offsetting collections
                (total discretionary).......          41          47          47
                                               ---------   ---------  ----------
    70.00   Total new budget authority
              (gross).......................         840         931         960
    ----------------------------------------------------------------------------

        Change in obligated balances:
    72.40 Obligated balance, start of year..          97         205         224
    73.10 Total new obligations.............         838         934         960
    73.20 Total outlays (gross).............        -700        -915        -953
    73.45 Recoveries of prior year
            obligations.....................          -2
    74.00 Change in uncollected customer
            payments from Federal sources
            (unexpired).....................         -30
    74.40 Obligated balance, end of year....         205         224         230
    ----------------------------------------------------------------------------

        Outlays (gross), detail:
    86.90 Outlays from new discretionary
            authority.......................         655         849         872
    86.93 Outlays from discretionary
            balances........................          45          68          82
                                               ---------   ---------  ----------
    87.00   Total outlays (gross)...........         700         915         953
    ----------------------------------------------------------------------------

        Offsets:
          Against gross budget authority and outlays:

            Offsetting collections (cash)
                from:
              Federal sources:
    88.00       Drug enforcement............          -3          -9          -9
    88.00       Other Federal sources.......          -8         -38         -38
                                               ---------   ---------  ----------
    88.90       Total, offsetting
                  collections (cash)........         -11         -47         -47
          Against gross budget authority only:

    88.95   Change in uncollected customer
              payments from Federal sources
              (unexpired)...................         -30
    ----------------------------------------------------------------------------

        Net budget authority and outlays:
    89.00 Budget authority..................         799         884         913
    90.00 Outlays...........................         689         868         906
    ---------------------------------------------------------------------------

    [[Page 821]]

      Budget Authority and Outlays Excluding Full Funding for Federal Retiree
                           Costs (in millions of dollars)

    ----------------------------------------------------------------------------
                                             2001 actual   2002 est.   2003 est.
    ----------------------------------------------------------------------------

        Net budget authority and outlays:
    89.00 Budget authority..................         775         856         884
    90.00 Outlays...........................         665         840         877
    ---------------------------------------------------------------------------

        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 firearms,
    explosives and arson-related violent crimes; (2) Maintain a sound
    revenue management and regulatory system that continues reducing
    taxpayer burden, improving service, collecting the revenue due and
    preventing tax evasion and other criminal conduct; and (3) Protect the
    public and prevent consumer deception in ATF's regulated commodities.

        The following performance measurements continue to be refined and
    improved in order to provide viable output and outcome measures for the
    Bureau, thus complying with the Government Performance and Results Act
    of 1993 (GPRA).

        ATF is participating in the American Customer Satisfaction Index
    with the University of Michigan to benchmark customer services
    satisfaction (e.g. Certificates of Label Approvals, Youth Crime Gun
    Interdiction Initiative). In addition, several performance measures are
    planned for phasing out pending replacement by stronger measures, which
    more accurately depict outcomes of ATF's strategic activities.

                        PERFORMANCE AND WORKLOAD MEASURES

                                         2001 actual  2002 est.   2003 est.
    Reduce Violent Crime:
      Crime related costs avoided ($
        billions).......................        2.54        3.62        4.58
      Future firearms crimes avoided....   1,223,000   1,574,000   1,992,000
      Number of firearms trace requests.     232,000     230,000     240,000
      Average trace response time (# of
        days)...........................        12.8        12.8        12.8
      Number of personnel trained in
        Integrated Violence Reduction
        Strategy........................       6,839       6,000       6,000
      NRT customer satisfaction rating..         n/a         90%         90%
    Collect the Revenue:
      Taxes and fees collected from the
        alcohol, tobacco, firearms and
        explosives industries ($
        billion)........................        14.0        13.6        14.4
      Ratio of taxes and fees collected
        vs. resources expended to
        collect.........................       272:1       200:1       211:1
      Percent of taxpayers who file
        their excise tax returns and
        required monthly operating
        reports electronically..........                      1%          1%
    Protect the Public:
      Response to unsafe conditions and
        product deficiencies discovered
        (explosives)....................       1,209         850         850
      Responses to unsafe conditions and
        product deficiencies discovered
        (alcohol).......................         n/a         n/a         190
      The number of commodity seminars
        held............................         195         175         175
    Workload Measures:
      Number of inspections (explosives)       5,032       5,000       5,000
      Percent of population inspected
        (firearms)......................          8%          8%          8%

                   Object Classification (in millions of dollars)

    ----------------------------------------------------------------------------
    Identification code 20-1000-0-1-751      2001 actual   2002 est.   2003 est.
    ----------------------------------------------------------------------------

          Direct obligations:

            Personnel compensation:
    11.1      Full-time permanent...........         271         301         317
    11.3      Other than full-time permanent           3          14          15
    11.5      Other personnel compensation..          40          48          53
                                               ---------   ---------  ----------
    11.9        Total personnel compensation         314         363         385
    12.1    Civilian personnel benefits.....         135         164         172
    21.0    Travel and transportation of
              persons.......................          23          25          23
    22.0    Transportation of things........           3           3           3
    23.1    Rental payments to GSA..........          40          49          57
    23.3    Communications, utilities, and
              miscellaneous charges.........          30          28          26
    24.0    Printing and reproduction.......           2           2           2
    25.2    Other services..................         137         141         138
    26.0    Supplies and materials..........          14          14          14
    31.0    Equipment.......................          93          87          81
    32.0    Land and structures.............           6          11          11
                                               ---------   ---------  ----------
    99.0      Direct obligations............         797         887         912
    99.0  Reimbursable obligations..........          41          47          48
                                               ---------   ---------  ----------
    99.9    Total new obligations...........         838         934         960
    ---------------------------------------------------------------------------

                                  Personnel Summary

    ----------------------------------------------------------------------------
    Identification code 20-1000-0-1-751      2001 actual   2002 est.   2003 est.
    ----------------------------------------------------------------------------
        Direct:
    1001  Total compensable workyears: Full-
            time equivalent employment......       4,551       5,029       5,106
        Reimbursable:
    2001  Total compensable workyears: Full-
            time equivalent employment......          97         100         100
    ---------------------------------------------------------------------------

                     Laboratory Facilities and Headquarters

                   Program and Financing (in millions of dollars)

    ----------------------------------------------------------------------------
    Identification code 20-1003-0-1-751      2001 actual   2002 est.   2003 est.
    ----------------------------------------------------------------------------

        Change in obligated balances:
    72.40 Obligated balance, start of year..          50          36
    73.20 Total outlays (gross).............         -14         -36
    74.40 Obligated balance, end of year....          36
    ----------------------------------------------------------------------------

        Outlays (gross), detail:
    86.93 Outlays from discretionary
            balances........................          14          36
    ----------------------------------------------------------------------------

        Net budget authority and outlays:
    89.00 Budget authority..................
    90.00 Outlays...........................          13          36
    ---------------------------------------------------------------------------

        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      2001 actual   2002 est.   2003 est.
    ----------------------------------------------------------------------------
    01.99 Balance, start of year............
        Receipts:
    02.00 Deposits, internal revenue
            collections for Puerto Rico.....         334         246         235
        Appropriations:
    05.00 Internal revenue collections for
            Puerto Rico.....................        -334        -246        -235
                                               ---------   ---------  ----------
    07.99 Balance, end of year..............
    ---------------------------------------------------------------------------

                   Program and Financing (in millions of dollars)

    ----------------------------------------------------------------------------
    Identification code 20-5737-0-2-806      2001 actual   2002 est.   2003 est.
    ----------------------------------------------------------------------------

        Obligations by program activity:
    10.00 Total new obligations (object
            class 41.0).....................         334         246         235
    ----------------------------------------------------------------------------

        Budgetary resources available for obligation:
    22.00 New budget authority (gross)......         334         246         235
    23.95 Total new obligations.............        -334        -246        -235
    ----------------------------------------------------------------------------

        New budget authority (gross), detail:
          Mandatory:

    60.20   Appropriation (special fund)....         334         246         235
    ----------------------------------------------------------------------------

        Change in obligated balances:
    73.10 Total new obligations.............         334         246         235
    73.20 Total outlays (gross).............        -334        -246        -235
    ----------------------------------------------------------------------------

        Outlays (gross), detail:
    86.97 Outlays from new mandatory
            authority.......................         334         246         235
    ----------------------------------------------------------------------------

        Net budget authority and outlays:
    89.00 Budget authority..................         334         246         235
    90.00 Outlays...........................         334         246         235
    ---------------------------------------------------------------------------

    [[Page 822]]

        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).

                          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 [1,235] 1,535 motor vehicles, of
    which 550 are for replacement only and of which [1,215] 1,500 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, [$2,079,357,000] $2,322,976,000, 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))
    (``COBRA''), 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; [not less than $100,000 shall
    be available to promote public awareness of the child pornography
    tipline; not less than $200,000 shall be available for Project Alert;
    not less than $1,000,000 shall be provided to develop a curriculum for
    the training of law enforcement dogs to combat and respond to terrorist
    activities specifically related to chemical and biological threats]; 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;
    [not to exceed $33,151,000 shall be available until expended for the
    procurement and deployment of non-intrusive inspection technology;] and
    not to exceed $5,000,000 shall be available until expended for repairs
    to Customs facilities: Provided, [That of the total amount of funds made
    available for forced child labor activities in fiscal year 2002, not to
    exceed $4,400,000 shall remain available until expended for operations
    and support of such activities: Provided further,] That section
    13031(a)(5)(A) of COBRA (19 U.S.C. Sec. 58c(a)(5)(A)) is amended by
    striking ``$5'' and inserting with ``$11'', and that section
    13031(a)(5)(B) (19 U.S.C. Sec. 58c(a)(5)(B)) is amended by striking
    ``$1.75'' and inserting with ``$2'': Provided further, That such
    increased amounts shall be collected and deposited as authorized, and
    are available until expended for Customs operations expenses: Provided
    further, That such increased amounts are in addition to sums otherwise
    made available by this Act: Provided further, That uniforms may be
    purchased without regard to the general purchase price limitation for
    the current fiscal year: Provided further, That 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, 2002; additional authorizing legislation required.)
        [For emergency expenses to respond to the September 11, 2001,
    terrorist attacks on the United States, for ``Salaries and Expenses'',
    to meet requirements, including technology, along the Northern Border,
    Southwest Border, and at critical seaports, $392,603,000, to remain
    available until expended, to be obligated from amounts made available in
    Public Law 107-38: Provided, That of such amount, $245,503,000 shall not
    be available for obligation until 15 days after the United States
    Customs Service submits to the Committees on Appropriations and the
    Secretary of the Treasury a financial plan based upon a comprehensive
    assessment of the most effective uses of the Service's resources,
    including the funds provided in this Act, for protection along the
    Northern Border, Southwest Border, and at critical seaports: Provided
    further, That the Secretary of the Treasury is directed to review the
    activities proposed to be carried out with the funds subject to the
    previous proviso and notify the Committees on Appropriations of the
    findings of his review within 15 days of receipt of such plan.]
    (Emergency Supplemental Act, 2002)

                  Unavailable Collections (in millions of dollars)

    ----------------------------------------------------------------------------
    Identification code 20-0602-0-1-751      2001 actual   2002 est.   2003 est.
    ----------------------------------------------------------------------------
    01.99 Balance, start of year............
        Receipts:
          Offsetting governmental receipts:

    02.60   U.S. Customs users fees account,
              conveyance/passenger/other....         305         270         296
    02.60   U.S. Customs users fees account,
              conveyance/passenger/other....                                 250
    02.61 U.S. Customs user fee accounts,
            merchandise processing, Treasury         963       1,036       1,140
                                               ---------   ---------  ----------
    02.99   Total receipts and collections..       1,268       1,306       1,686
        Appropriations:
    05.00 Salaries and expenses.............      -1,268      -1,306      -1,686
                                               ---------   ---------  ----------
    05.99   Total appropriations............      -1,268      -1,306      -1,686
                                               ---------   ---------  ----------
    07.99 Balance, end of year..............
    ---------------------------------------------------------------------------

                   Program and Financing (in millions of dollars)

    ----------------------------------------------------------------------------
    Identification code 20-0602-0-1-751      2001 actual   2002 est.   2003 est.
    ----------------------------------------------------------------------------

        Obligations by program activity:
          Direct program:

    00.04   Commercial......................       1,236       1,682       1,639
    00.05   Drug and other enforcement......       1,056       1,474       1,895
    09.01 Reimbursable program..............         456         561         473
                                               ---------   ---------  ----------
    10.00   Total new obligations...........       2,748       3,717       4,007
    ----------------------------------------------------------------------------

        Budgetary resources available for obligation:
    21.40 Unobligated balance carried
            forward, start of year..........         802         843         451
    22.00 New budget authority (gross)......       2,772       3,296       3,614
    22.10 Resources available from
            recoveries of prior year
            obligations.....................          11
    22.22 Unobligated balance transferred
            from other accounts.............          10          29
                                               ---------   ---------  ----------
    23.90   Total budgetary resources
              available for obligation......       3,595       4,168       4,065
    23.95 Total new obligations.............      -2,748      -3,717      -4,007
    23.98 Unobligated balance expiring or
            withdrawn.......................          -4
    24.40 Unobligated balance carried
            forward, end of year............         843         451          56
    ----------------------------------------------------------------------------

        New budget authority (gross), detail:
          Discretionary:

    40.00   Appropriation...................       1,005       1,528       1,188
    40.20   Appropriation (special fund)....         963       1,036       1,385
    40.77   Reduction pursuant to P.L. 106-
              554 (0.22 percent)............          -4
    42.00   Transferred from other accounts.          46
                                               ---------   ---------  ----------
    43.00     Appropriation (total
                discretionary)..............       2,010       2,564       2,573
    50.00   Reappropriation.................           2           2
          Mandatory:

    60.20   Appropriation (special fund)....         310         275         301
          Spending authority from offsetting
              collections:

            Discretionary:
    68.00     Offsetting collections (cash).         395         501         751
    68.10     Change in uncollected customer
                payments from Federal
                sources (unexpired).........          55         -46         -11
                                               ---------   ---------  ----------
    68.90       Spending authority from
                  offsetting collections
                  (total discretionary).....         450         455         740
                                               ---------   ---------  ----------
    70.00   Total new budget authority
              (gross).......................       2,772       3,296       3,614
    ----------------------------------------------------------------------------

        Change in obligated balances:
    72.40 Obligated balance, start of year..         366         441         920
    73.10 Total new obligations.............       2,748       3,717       4,007
    73.20 Total outlays (gross).............      -2,728      -3,264      -3,589
    73.40 Adjustments in expired accounts
            (net)...........................         -18         -20         -20
    73.45 Recoveries of prior year
            obligations.....................         -11
    74.00 Change in uncollected customer
            payments from Federal sources
            (unexpired).....................         -55          46          11
    74.10 Change in uncollected customer
            payments from Federal sources
            (expired).......................         139
    74.40 Obligated balance, end of year....         441         920       1,329
    ----------------------------------------------------------------------------

        Outlays (gross), detail:
    86.90 Outlays from new discretionary
            authority.......................       2,228       2,772       3,041
    86.93 Outlays from discretionary
            balances........................         225         214         250
    86.97 Outlays from new mandatory
            authority.......................         275         248         271

    [[Page 823]]

    86.98 Outlays from mandatory balances...                      30          27
                                               ---------   ---------  ----------
    87.00   Total outlays (gross)...........       2,728       3,264       3,589
    ----------------------------------------------------------------------------

        Offsets:
          Against gross budget authority and outlays:

            Offsetting collections (cash)
                from:
    88.00     Federal sources...............        -490        -490        -490
    88.40     Non-Federal sources...........         -10         -11        -261
                                               ---------   ---------  ----------
    88.90       Total, offsetting
                  collections (cash)........        -500        -501        -751
          Against gross budget authority only:

    88.95   Change in uncollected customer
              payments from Federal sources
              (unexpired)...................         -55          46          11
    88.96   Portion of offsetting
              collections (cash) credited to
              expired accounts..............         105
    ----------------------------------------------------------------------------

        Net budget authority and outlays:
    89.00 Budget authority..................       2,322       2,841       2,874
    90.00 Outlays...........................       2,230       2,763       2,838
    ---------------------------------------------------------------------------

      Budget Authority and Outlays Excluding Full Funding for Federal Retiree
                           Costs (in millions of dollars)

    ----------------------------------------------------------------------------
                                             2001 actual   2002 est.   2003 est.
    ----------------------------------------------------------------------------

        Net budget authority and outlays:
    89.00 Budget authority..................       2,231       2,744       2,771
    90.00 Outlays...........................       2,139       2,666       2,735
    ---------------------------------------------------------------------------

        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

                                         2001 actual  2002 est.   2003 est.
    Total Commercial Entry Summaries
    (millions)..........................        23.7        27.0        27.0
    Total Passengers (in millions):
      Land..............................       381.5       419.9       420.2
      Air...............................        79.7        80.0        82.0
      Sea...............................        11.3        11.8        11.8
    Total Carriers (thousands):
      Land..............................     129,600     133,400     135,300
      Air...............................     731,200   1,034,400   1,062,000
      Sea...............................     214,600     220,500     224,500

                              PERFORMANCE MEASURES

                                         2001 actual  2002 est.   2003 est.
    Overall Trade Compliance Rate.......       90.9%       90.0%       90.0%
    Overall Passenger Compliance Rate:
      Land..............................       99.3%       98.5%       99.1%
      Air...............................       98.4%       98.5%       99.0%
    Revenue Collection Compliance Rate..       99.0%       99.0%       99.0%
    Collection (billions $).............        19.7        19.2        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

                                         2001 actual  2002 est.   2003 est.
    Quantity of narcotics seized
        (thousands of lbs.):
      Heroin............................         3.6         2.6         2.7
      Cocaine...........................       190.9       160.0       166.9
      Marijuana.........................     1,503.9     1,370.0     1,442.5
    Number of narcotics seizures:
      Heroin............................         916         860         901
      Cocaine...........................       2,698       2,500       2,607
      Marijuana.........................      14,587      15,280      16,088

        The North American Free Trade Agreement Implementation Act (Public
    Law 103-182) extended the collection of existing Customs user fees
    (including merchandise and passenger fees) through September 2003. The
    collections finance overtime and related expenses incurred by the
    Customs Service. To more accurately cover costs, the Administration
    proposes increasing two of the user fees--one for airline passengers and
    the other for sea passengers.

                   Object Classification (in millions of dollars)

    ----------------------------------------------------------------------------
    Identification code 20-0602-0-1-751      2001 actual   2002 est.   2003 est.
    ----------------------------------------------------------------------------

          Direct obligations:

            Personnel compensation:
    11.1      Full-time permanent...........         954       1,102       1,417
    11.3      Other than full-time permanent          18          21          20
    11.5      Other personnel compensation..         227         282         529
                                               ---------   ---------  ----------
    11.9        Total personnel compensation       1,199       1,405       1,966
    12.1    Civilian personnel benefits.....         424         532         623
    21.0    Travel and transportation of
              persons.......................          34          69          62
    22.0    Transportation of things........           5          13          13
    23.1    Rental payments to GSA..........         176         234         234
    23.2    Rental payments to others.......           3           2           2
    23.3    Communications, utilities, and
              miscellaneous charges.........          31          51          48
    24.0    Printing and reproduction.......           4           4           4
    25.1    Advisory and assistance services          24          50          26
    25.2    Other services..................         128         193         161
    25.3    Other purchases of goods and
              services from Government
              accounts......................          36          46          38
    25.4    Operation and maintenance of
              facilities....................          24          32          27
    25.5    Research and development
              contracts.....................           1           4           1
    25.7    Operation and maintenance of
              equipment.....................          34          41          45
    26.0    Supplies and materials..........          28          32          31
    31.0    Equipment.......................         138         431         249
    32.0    Land and structures.............                      12
    41.0    Grants, subsidies, and
              contributions.................           1           1           1
    91.0    Unvouchered.....................           2           4           3
                                               ---------   ---------  ----------
    99.0      Direct obligations............       2,292       3,156       3,534
    99.0  Reimbursable obligations..........         456         561         473
                                               ---------   ---------  ----------
    99.9    Total new obligations...........       2,748       3,717       4,007
    ---------------------------------------------------------------------------

                                  Personnel Summary

    ----------------------------------------------------------------------------
    Identification code 20-0602-0-1-751      2001 actual   2002 est.   2003 est.
    ----------------------------------------------------------------------------
        Direct:
    1001  Total compensable workyears: Full-
            time equivalent employment......      17,140      19,123      19,555
        Reimbursable:
    2001  Total compensable workyears: Full-
            time equivalent employment......       1,988       1,808       1,808
    ---------------------------------------------------------------------------

      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, [$177,860,000] $170,829,000, 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 [2002] 2003 without [the] prior [approval] notification of
    the Committees

    [[Page 824]]

    on Appropriations. (Treasury Department Appropriations Act, 2002;
    additional authorizing legislation required.)
        [For emergency expenses to respond to the September 11, 2001,
    terrorist attacks on the United States, for ``Operation, Maintenance and
    Procurement, Air and Marine Interdiction Programs'' $6,700,000, to
    remain available until expended, to be obligated from amounts made
    available in Public Law 107-38.] (Emergency Supplemental Act, 2002.)

                   Program and Financing (in millions of dollars)

    ----------------------------------------------------------------------------
    Identification code 20-0604-0-1-751      2001 actual   2002 est.   2003 est.
    ----------------------------------------------------------------------------

        Obligations by program activity:
          Direct program:

    00.01   Air and marine interdiction.....         107         150         102
    00.02   P3 interdiction.................          59          41          42
    00.03   Procurement.....................          44          78          27
    09.01 Reimbursable program..............           4           2           2
                                               ---------   ---------  ----------
    10.00   Total new obligations...........         214         271         173
    ----------------------------------------------------------------------------

        Budgetary resources available for obligation:
    21.40 Unobligated balance carried
            forward, start of year..........         122          75
    22.00 New budget authority (gross)......         159         187         173
    22.10 Resources available from
            recoveries of prior year
            obligations.....................           8           9           9
                                               ---------   ---------  ----------
    23.90   Total budgetary resources
              available for obligation......         289         271         182
    23.95 Total new obligations.............        -214        -271        -173
    24.40 Unobligated balance carried
            forward, end of year............          75                       9
    ----------------------------------------------------------------------------

        New budget authority (gross), detail:
          Discretionary:

    40.00   Appropriation...................         140         178         171
    40.15   Appropriation (emergency).......                       7
    42.00   Transferred from other accounts.          15
                                               ---------   ---------  ----------
    43.00     Appropriation (total
                discretionary)..............         155         185         171
    68.00 Spending authority from offsetting
            collections: Offsetting
            collections (cash)..............           4           2           2
                                               ---------   ---------  ----------
    70.00   Total new budget authority
              (gross).......................         159         187         173
    ----------------------------------------------------------------------------

        Change in obligated balances:
    72.40 Obligated balance, start of year..         154         158         220
    73.10 Total new obligations.............         214         271         173
    73.20 Total outlays (gross).............        -202        -200        -178
    73.45 Recoveries of prior year
            obligations.....................          -8          -9          -9
    74.40 Obligated balance, end of year....         158         220         206
    ----------------------------------------------------------------------------

        Outlays (gross), detail:
    86.90 Outlays from new discretionary
            authority.......................         102         132         122
    86.93 Outlays from discretionary
            balances........................         101          66          55
                                               ---------   ---------  ----------
    87.00   Total outlays (gross)...........         202         200         178
    ----------------------------------------------------------------------------

        Offsets:
          Against gross budget authority and outlays:

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

        Net budget authority and outlays:
    89.00 Budget authority..................         155         185         171
    90.00 Outlays...........................         199         198         176
    ---------------------------------------------------------------------------

        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.

        The Customs Service will continue implementation of the Western
    Hemisphere Drug Elimination Act (WHDEA). $38 million in new funding will
    intensify WHDEA activities, including the purchase of new equipment as
    well as other enhancements, to improve interdiction efforts against drug
    transit operations in the source zone.

                   Object Classification (in millions of dollars)

    ----------------------------------------------------------------------------
    Identification code 20-0604-0-1-751      2001 actual   2002 est.   2003 est.
    ----------------------------------------------------------------------------

          Direct obligations:

    21.0    Travel and transportation of
              persons.......................           7          14           9
    22.0    Transportation of things........           1           2           1
    23.2    Rental payments to others.......           3           3           3
    23.3    Communications, utilities, and
              miscellaneous charges.........           4           5           5
    25.1    Advisory and assistance services           1           2           1
    25.2    Other services..................          14          28          14
    25.3    Other purchases of goods and
              services from Government
              accounts......................           2           4           2
    25.4    Operation and maintenance of
              facilities....................           1           2           1
    25.7    Operation and maintenance of
              equipment.....................          64         132          93
    26.0    Supplies and materials..........          46          44          38
    31.0    Equipment.......................          67          28           4
    32.0    Land and structures.............                       5
                                               ---------   ---------  ----------
    99.0      Direct obligations............         210         269         171
    99.0  Reimbursable obligations..........           4           2           2
                                               ---------   ---------  ----------
    99.9    Total new obligations...........         214         271         173
    ---------------------------------------------------------------------------

                            Automation Modernization

        For expenses not otherwise provided for Customs automated systems,
    [$427,832,000] $435,332,000, to remain available until expended, of
    which [$5,400,000 shall be for the International Trade Data System, and]
    not less than [$300,000,000] $312,900,000 shall be for the development
    of the Automated Commercial Environment: Provided, That none of the
    funds appropriated under this heading may be obligated for the Automated
    Commercial Environment until the United States Customs Service prepares
    and submits to the Committees on Appropriations a plan for expenditure
    that: (1) meets the capital planning and investment control review
    requirements established by the Office of Management and Budget,
    including OMB Circular A-11, part 3; (2) complies with the United States
    Customs Service's Enterprise Information Systems Architecture; (3)
    complies with the acquisition rules, requirements, guidelines, and
    systems acquisition management practices of the Federal Government; (4)
    is reviewed and approved by the Customs Investment Review Board, the
    Department of the Treasury, and the Office of Management and Budget; and
    (5) is reviewed by the General Accounting Office: Provided further, That
    none of the funds appropriated under this heading may be obligated for
    the Automated Commercial Environment until notification of such
    expenditure plan has been [approved by] transmitted to the Committees on
    Appropriations. (Treasury Department Appropriations Act, 2002;
    additional authorizing legislation required.)

                   Program and Financing (in millions of dollars)

    ----------------------------------------------------------------------------
    Identification code 20-0610-0-1-751      2001 actual   2002 est.   2003 est.
    ----------------------------------------------------------------------------

        Obligations by program activity:
    00.04 Commercial........................         161         525         435
                                               ---------   ---------  ----------
    10.00   Total new obligations...........         161         525         435
    ----------------------------------------------------------------------------

        Budgetary resources available for obligation:
    21.40 Unobligated balance carried
            forward, start of year..........                      97
    22.00 New budget authority (gross)......         258         428         435
                                               ---------   ---------  ----------
    23.90   Total budgetary resources
              available for obligation......         258         525         435
    23.95 Total new obligations.............        -161        -525        -435
    24.40 Unobligated balance carried
            forward, end of year............          97
    ----------------------------------------------------------------------------

        New budget authority (gross), detail:
          Discretionary:

    40.00   Appropriation...................         258         428         435
    ----------------------------------------------------------------------------

        Change in obligated balances:
    72.40 Obligated balance, start of year..                      69          37
    73.10 Total new obligations.............         161         525         435
    73.20 Total outlays (gross).............         -92        -557        -435
    74.40 Obligated balance, end of year....          69          37          37
    ----------------------------------------------------------------------------

        Outlays (gross), detail:
    86.90 Outlays from new discretionary
            authority.......................          92         218         221
    86.93 Outlays from discretionary
            balances........................                     339         214
                                               ---------   ---------  ----------

    [[Page 825]]

    87.00   Total outlays (gross)...........          92         557         435
    ----------------------------------------------------------------------------

        Net budget authority and outlays:
    89.00 Budget authority..................         258         428         435
    90.00 Outlays...........................          92         557         435
    ---------------------------------------------------------------------------

        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      2001 actual   2002 est.   2003 est.
    ----------------------------------------------------------------------------

          Direct obligations:

    21.0    Travel and transportation of
              persons.......................                       2
    23.3    Communications, utilities, and
              miscellaneous charges.........           8          21         180
    25.1    Advisory and assistance services          36
    25.2    Other services..................          40         329         164
    25.7    Operation and maintenance of
              equipment.....................          35
    26.0    Supplies and materials..........                       2
    31.0    Equipment.......................          41         171          91
                                               ---------   ---------  ----------
    99.0      Direct obligations............         160         525         435
    99.5  Below reporting threshold.........           1
                                               ---------   ---------  ----------
    99.9    Total new obligations...........         161         525         435
    ---------------------------------------------------------------------------

       Customs Facilities, Construction, Improvements and Related Expenses

                   Program and Financing (in millions of dollars)

    ----------------------------------------------------------------------------
    Identification code 20-0608-0-1-751      2001 actual   2002 est.   2003 est.
    ----------------------------------------------------------------------------

        Obligations by program activity:
    10.00 Total new obligations (object
            class 25.2).....................           7           6
    ----------------------------------------------------------------------------

        Budgetary resources available for obligation:
    21.40 Unobligated balance carried
            forward, start of year..........          13           6
    23.95 Total new obligations.............          -7          -6
    24.40 Unobligated balance carried
            forward, end of year............           6
    ----------------------------------------------------------------------------

        Change in obligated balances:
    72.40 Obligated balance, start of year..           2           8          12
    73.10 Total new obligations.............           7           6
    73.20 Total outlays (gross).............          -1          -2          -2
    74.40 Obligated balance, end of year....           8          12          10
    ----------------------------------------------------------------------------

        Outlays (gross), detail:
    86.93 Outlays from discretionary
            balances........................           1           2           2
    ----------------------------------------------------------------------------

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

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

                      Continued Dumping and Subsidy Offset

                  Unavailable Collections (in millions of dollars)

    ----------------------------------------------------------------------------
    Identification code 20-5688-0-2-376      2001 actual   2002 est.   2003 est.
    ----------------------------------------------------------------------------
    01.99 Balance, start of year............
        Receipts:
    02.00 Antidumping and countervailing
            duties, Continued dumping and
            subsidy offset..................         247         200         200
        Appropriations:
    05.00 Continued dumping and subsidy
            offset..........................        -247        -200        -200
                                               ---------   ---------  ----------
    05.99   Total appropriations............        -247        -200        -200
                                               ---------   ---------  ----------
    07.99 Balance, end of year..............
    ---------------------------------------------------------------------------

                   Program and Financing (in millions of dollars)

    ----------------------------------------------------------------------------
    Identification code 20-5688-0-2-376      2001 actual   2002 est.   2003 est.
    ----------------------------------------------------------------------------

        Obligations by program activity:
    10.00 Total new obligations (object
            class 41.0).....................                                 200
    ----------------------------------------------------------------------------

        Budgetary resources available for obligation:
    21.40 Unobligated balance carried
            forward, start of year..........                     247         447
    22.00 New budget authority (gross)......         247         200         200
                                               ---------   ---------  ----------
    23.90   Total budgetary resources
              available for obligation......         247         447         647
    23.95 Total new obligations.............                                -200
    24.40 Unobligated balance carried
            forward, end of year............         247         447         447
    ----------------------------------------------------------------------------

        New budget authority (gross), detail:
          Discretionary:

    40.20   Appropriation (special fund)....         247
          Mandatory:

    60.20   Appropriation (special fund)....                     200         200
                                               ---------   ---------  ----------
    70.00   Total new budget authority
              (gross).......................         247         200         200
    ----------------------------------------------------------------------------

        Change in obligated balances:
    72.40 Obligated balance, start of year..                                -200
    73.10 Total new obligations.............                                 200
    73.20 Total outlays (gross).............                    -200        -200
    74.40 Obligated balance, end of year....                    -200        -200
    ----------------------------------------------------------------------------

        Outlays (gross), detail:
    86.97 Outlays from new mandatory
            authority.......................                     200         200
    ----------------------------------------------------------------------------

        Net budget authority and outlays:
    89.00 Budget authority..................         247         200         200
    90.00 Outlays...........................                     200         200
    ---------------------------------------------------------------------------

        The United States Customs Service distributes duties, on an annual
    basis, assessed pursuant to a countervailing duty order, an antidumping
    duty order, or a finding under the Antidumping Act of 1921 to the
    affected domestic producers to offset qualifying expenditures.

                       Customs Services at Small Airports

                  Unavailable Collections (in millions of dollars)

    ----------------------------------------------------------------------------
    Identification code 20-5694-0-2-751      2001 actual   2002 est.   2003 est.
    ----------------------------------------------------------------------------
    01.99 Balance, start of year............
        Receipts:
    02.20 User fees for customs service.....           3           3           3
    02.80 Customs services at small
            airports, offsetting collections           1           1           1
                                               ---------   ---------  ----------
    02.99   Total receipts and collections..           4           4           4
        Appropriations:
    05.00 Customs services at small airports          -4          -4          -4
                                               ---------   ---------  ----------
    05.99   Total appropriations............          -4          -4          -4
                                               ---------   ---------  ----------
    07.99 Balance, end of year..............
    ---------------------------------------------------------------------------

                   Program and Financing (in millions of dollars)

    ----------------------------------------------------------------------------
    Identification code 20-5694-0-2-751      2001 actual   2002 est.   2003 est.
    ----------------------------------------------------------------------------

        Obligations by program activity:
    00.01 Direct program....................           3           3           3
    09.01 Reimbursable program..............           1           1           1
                                               ---------   ---------  ----------
    10.00   Total new obligations...........           4           4           4
    ----------------------------------------------------------------------------

        Budgetary resources available for obligation:
    21.40 Unobligated balance carried
            forward, start of year..........           3           3           3
    22.00 New budget authority (gross)......           4           4           4
                                               ---------   ---------  ----------

    [[Page 826]]

    23.90   Total budgetary resources
              available for obligation......           7           7           7
    23.95 Total new obligations.............          -4          -4          -4
    24.40 Unobligated balance carried
            forward, end of year............           3           3           3
    ----------------------------------------------------------------------------

        New budget authority (gross), detail:
          Discretionary:

    40.20   Appropriation (special fund)....           3           3           3
    68.00 Spending authority from offsetting
            collections: Offsetting
            collections (cash)..............           1           1           1
                                               ---------   ---------  ----------
    70.00   Total new budget authority
              (gross).......................           4           4           4
    ----------------------------------------------------------------------------

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

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

        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..................           3           3           3
    90.00 Outlays...........................           3           4           4
    ---------------------------------------------------------------------------

        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      2001 actual   2002 est.   2003 est.
    ----------------------------------------------------------------------------

          Direct obligations:

    11.1    Personnel compensation: Full-
              time permanent................           2           4           4
    12.1    Civilian personnel benefits.....           1
                                               ---------   ---------  ----------
    99.0      Direct obligations............           3           4           4
    99.5  Below reporting threshold.........           1
                                               ---------   ---------  ----------
    99.9    Total new obligations...........           4           4           4
    ---------------------------------------------------------------------------

                                  Personnel Summary

    ----------------------------------------------------------------------------
    Identification code 20-5694-0-2-751      2001 actual   2002 est.   2003 est.
    ----------------------------------------------------------------------------
    1001  Total compensable workyears: Full-
            time equivalent employment......          69          69          69
    ---------------------------------------------------------------------------

           Refunds, Transfers, and Expenses of Operation, Puerto Rico

                  Unavailable Collections (in millions of dollars)

    ----------------------------------------------------------------------------
    Identification code 20-5687-0-2-806      2001 actual   2002 est.   2003 est.
    ----------------------------------------------------------------------------
    01.99 Balance, start of year............
        Receipts:
    02.00 Deposits, duties and taxes, Puerto
            Rico, U.S. Customs Service......          86         101         103
    02.80 Refunds, transfers, and expenses
            of operation, Puerto Rico,
            offsetting collections..........           4           4           4
                                               ---------   ---------  ----------
    02.99   Total receipts and collections..          90         105         107
        Appropriations:
    05.00 Refunds, transfers, and expenses
            of operation, Puerto Rico.......         -90        -105        -107
                                               ---------   ---------  ----------
    05.99   Total appropriations............         -90        -105        -107
                                               ---------   ---------  ----------
    07.99 Balance, end of year..............
    ---------------------------------------------------------------------------

                   Program and Financing (in millions of dollars)

    ----------------------------------------------------------------------------
    Identification code 20-5687-0-2-806      2001 actual   2002 est.   2003 est.
    ----------------------------------------------------------------------------

        Obligations by program activity:
    00.01 Direct program....................          86          97          99
    09.01 Reimbursable program..............           4           4           4
                                               ---------   ---------  ----------
    10.00   Total new obligations...........          90         101         103
    ----------------------------------------------------------------------------

        Budgetary resources available for obligation:
    21.40 Unobligated balance carried
            forward, start of year..........                       1           4
    22.00 New budget authority (gross)......          90         105         107
    22.10 Resources available from
            recoveries of prior year
            obligations.....................           1
                                               ---------   ---------  ----------
    23.90   Total budgetary resources
              available for obligation......          91         106         111
    23.95 Total new obligations.............         -90        -101        -103
    24.40 Unobligated balance carried
            forward, end of year............           1           4           8
    ----------------------------------------------------------------------------

        New budget authority (gross), detail:
          Mandatory:

    60.20   Appropriation (special fund)....          86         101         103
    69.00 Offsetting collections (cash).....           4           4           4
                                               ---------   ---------  ----------
    70.00   Total new budget authority
              (gross).......................          90         105         107
    ----------------------------------------------------------------------------

        Change in obligated balances:
    72.40 Obligated balance, start of year..          16          16          12
    73.10 Total new obligations.............          90         101         103
    73.20 Total outlays (gross).............         -90        -105        -107
    73.45 Recoveries of prior year
            obligations.....................          -1
    74.40 Obligated balance, end of year....          16          12           8
    ----------------------------------------------------------------------------

        Outlays (gross), detail:
    86.97 Outlays from new mandatory
            authority.......................          90         105         107
    ----------------------------------------------------------------------------

        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..................          86         101         103
    90.00 Outlays...........................          85         101         103
    ---------------------------------------------------------------------------

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

                   Object Classification (in millions of dollars)

    ----------------------------------------------------------------------------
    Identification code 20-5687-0-2-806      2001 actual   2002 est.   2003 est.
    ----------------------------------------------------------------------------

          Direct obligations:

            Personnel compensation:
    11.1      Full-time permanent...........          17          16          18
    11.3      Other than full-time permanent           1           1           1
    11.5      Other personnel compensation..           2           2           2
                                               ---------   ---------  ----------
    11.9        Total personnel compensation          20          19          21
    12.1    Civilian personnel benefits.....           8           8           8
    21.0    Travel and transportation of
              persons.......................           2           2           2
    23.1    Rental payments to GSA..........                       1           1
    23.3    Communications, utilities, and
              miscellaneous charges.........           1           1           1
    25.2    Other services..................           7           5           5
    25.4    Operation and maintenance of
              facilities....................           1           1           1
    25.7    Operation and maintenance of
              equipment.....................           2           2           2

    [[Page 827]]

    26.0    Supplies and materials..........           1           1           1
    31.0    Equipment.......................           4           3           3
    41.0    Payments to the Treasurer of
              Puerto Rico...................          38          51          51
    44.0    Refunds.........................           2           4           4
                                               ---------   ---------  ----------
    99.0      Direct obligations............          86          98         100
    99.0  Reimbursable obligations..........           2           3           3
    99.5  Below reporting threshold.........           2
                                               ---------   ---------  ----------
    99.9    Total new obligations...........          90         101         103
    ---------------------------------------------------------------------------

                                  Personnel Summary

    ----------------------------------------------------------------------------
    Identification code 20-5687-0-2-806      2001 actual   2002 est.   2003 est.
    ----------------------------------------------------------------------------
    1001  Total compensable workyears: Full-
            time equivalent employment......         380         380         380
    ---------------------------------------------------------------------------

                                   Trust Funds

                        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, 2002.)

                   Program and Financing (in millions of dollars)

    ----------------------------------------------------------------------------
    Identification code 20-8870-0-7-751      2001 actual   2002 est.   2003 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)......           3           3           3
    ----------------------------------------------------------------------------

        Change in obligated balances:
    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
    ---------------------------------------------------------------------------

        Customs collects a fee on imports on behalf of the U.S. Army Corps
    of Engineers. In 2002, collections are estimated at $743 million. This
    appropriation provides funding derived from the Harbor services trust
    fund to offset costs incurred by Customs in collecting the fee.

        Refunds, Transfers, and Expenses, Unclaimed and Abandoned Goods

                  Unavailable Collections (in millions of dollars)

    ----------------------------------------------------------------------------
    Identification code 20-8789-0-7-751      2001 actual   2002 est.   2003 est.
    ----------------------------------------------------------------------------
    01.99 Balance, start of year............
        Receipts:
    02.00 Proceeds of sales of unclaimed,
            abandoned, and seized goods,
            U.S. Customs....................           7           6           7
        Appropriations:
    05.00 Refunds, transfers and expenses,
            unclaimed, and abandoned goods..          -6          -6          -7
                                               ---------   ---------  ----------
    07.99 Balance, end of year..............
    ---------------------------------------------------------------------------

                   Program and Financing (in millions of dollars)

    ----------------------------------------------------------------------------
    Identification code 20-8789-0-7-751      2001 actual   2002 est.   2003 est.
    ----------------------------------------------------------------------------

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

        Budgetary resources available for obligation:
    21.40 Unobligated balance carried
            forward, start of year..........           2           1           1
    22.00 New budget authority (gross)......           6           6           7
                                               ---------   ---------  ----------
    23.90   Total budgetary resources
              available for obligation......           8           7           8
    23.95 Total new obligations.............          -7          -5          -5
    24.40 Unobligated balance carried
            forward, end of year............           1           1           1
    ----------------------------------------------------------------------------

        New budget authority (gross), detail:
          Mandatory:

    60.26   Appropriation (trust fund)......           6           6           7
    ----------------------------------------------------------------------------

        Change in obligated balances:
    73.10 Total new obligations.............           7           5           5
    73.20 Total outlays (gross).............          -5          -5          -7
    ----------------------------------------------------------------------------

        Outlays (gross), detail:
    86.97 Outlays from new mandatory
            authority.......................           5           5           7
    ----------------------------------------------------------------------------

        Net budget authority and outlays:
    89.00 Budget authority..................           6           6           7
    90.00 Outlays...........................           7           5           7
    ---------------------------------------------------------------------------

        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      2001 actual   2002 est.   2003 est.
    ----------------------------------------------------------------------------
    25.2  Other services....................           6           4           4
    44.0  Refunds...........................           1           1           1
                                               ---------   ---------  ----------
    99.9    Total new obligations...........           7           5           5
    ---------------------------------------------------------------------------

                        BUREAU OF ENGRAVING AND PRINTING

                                  Federal Funds

    Intragovernmental funds:

                      Bureau of Engraving and Printing Fund

                   Program and Financing (in millions of dollars)

    ----------------------------------------------------------------------------
    Identification code 20-4502-0-4-803      2001 actual   2002 est.   2003 est.
    ----------------------------------------------------------------------------

        Obligations by program activity:
          Operating expenditures:

    09.01   Currency program................         302         360         415
    09.02   Postage program.................          51          45          34
    09.03   Other programs..................          13           9           6
          Capital investment:

    09.11   Purchase of operating equipment.          51         109          99
    09.12   Plant alterations and
              experimental equipment........           1           1           1
    09.13 Accrued Federal employee pensions
            and annuitant health benefits...          12          12          12
                                               ---------   ---------  ----------
    10.00   Total new obligations...........         430         536         567
    ----------------------------------------------------------------------------

        Budgetary resources available for obligation:
    21.40 Unobligated balance carried
            forward, start of year..........         181         154          54
    22.00 New budget authority (gross)......         403         436         517
                                               ---------   ---------  ----------
    23.90   Total budgetary resources
              available for obligation......         584         590         571
    23.95 Total new obligations.............        -430        -536        -567
    24.40 Unobligated balance carried
            forward, end of year............         154          54           4
    ----------------------------------------------------------------------------

    [[Page 828]]

        New budget authority (gross), detail:
          Discretionary:

    68.00   Spending authority from
              offsetting collections
              (gross): Offsetting
              collections (cash)............         403         436         517
    ----------------------------------------------------------------------------

        Change in obligated balances:
    72.40 Obligated balance, start of year..          57          81         131
    73.10 Total new obligations.............         430         536         567
    73.20 Total outlays (gross).............        -406        -486        -537
    74.40 Obligated balance, end of year....          81         131         161
    ----------------------------------------------------------------------------

        Outlays (gross), detail:
    86.90 Outlays from new discretionary
            authority.......................         403         436         517
    86.93 Outlays from discretionary
            balances........................           3          50          20
                                               ---------   ---------  ----------
    87.00   Total outlays (gross)...........         406         486         537
    ----------------------------------------------------------------------------

        Offsets:
          Against gross budget authority and outlays:

            Offsetting collections (cash)
                from:
              Federal sources:
    88.00       Postage.....................         -51         -45         -34
    88.00       Other.......................         -13          -9          -6
              Non-Federal sources:
    88.40       Currency....................        -339        -382        -477
    88.40       Other.......................
                                               ---------   ---------  ----------
    88.90       Total, offsetting
                  collections (cash)........        -403        -436        -517
    ----------------------------------------------------------------------------

        Net budget authority and outlays:
    89.00 Budget authority..................
    90.00 Outlays...........................           3          50          20
    ---------------------------------------------------------------------------

        The Bureau of Engraving and Printing designs, manufactures, and
    supplies Federal Reserve notes, various public debt instruments, as well
    as most evidences of a financial character issued by the United States,
    such as postage and internal revenue stamps. The Bureau executes certain
    printings for various territories administered by the United States,
    particularly postage and revenue stamps.

        The anticipated work volume is based on estimates of requirements
    submitted by agencies served. The program comprises the following
    activities:

        Engraving and printing--
            Currency.--Total deliveries of currency for 2002 and 2003 are
        estimated to be 7.0 billion notes each year. During 2001, the Bureau
        delivered 7.0 billion Federal Reserve notes.
            Stamps.--This category of work is comprised of postal and
        internal revenue stamps. The projected requirements for 2002 and
        2003 are estimated to be 12.0 billion and 9.0 billion stamps,
        respectively. In 2001, the Bureau delivered 15.9 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 2001 resulted in a decrease to retained
    earnings of $45 million.

                              PERFORMANCE MEASURES

                                         2001 actual  2002 est.   2003 est.
    Manufacturing workyears.............       1,883       1,835       1,815
    Protection and accountability of
    assets..............................         420         450         450
    Resource management workyears.......         302         305         305
          Total workyears...............       2,605       2,590       2,570
                                        ====================================
    Manufacturing:
      Federal Reserve orders met as
        requested.......................        100%        100%        100%
      USPS orders met as requested......        100%        100%        100%
      Change in productivity from prior
        year............................      -16.6%        -10%          0%
      Manufacturing cost for currency
        (cost per 1000 notes)...........      $23.88      $25.00      $27.50
      Manufacturing cost for stamps 100
        stamp flag coil pressure
        sensitive (cost per 1000 stamps)       $1.31       $1.45Discontinued
      Notes returned by Federal Reserve
        due to manufacturing defect (per
        million notes)..................        .009        .025        .025
      Stamps returned by USPS due to
        manufacturing defect (per
        million stamps).................       .0005       .1000Discontinued
      Notes returned by Federal Reserve
        because of counterfeit
        deterrence defect (per million
        notes)..........................        .029       .0500Discontinued
      Maintain/Upgrade ISO Certification   Certified   Certified   Certified
    Workload Measure:
      Federal Reserve note deliveries
        (in billions)...................         7.0         7.0         7.0
      Postage stamp deliveries (in
        billions).......................        15.9        12.0         9.0
    Protection and Accountability of
        Assets:
      Currency shipment discrepancies
        (per million notes).............                  0.0100       0.100
      Postage Stamp discrepancies (per
        million stamps).................        5.81        20.0Discontinued
    Resource Management:
      Annual financial statement audit
        opinion......................... Unqualified Unqualified Unqualified
        \1\ Unqualified opinion received.
        \2\ Unqualified opinion expected.

                            Statement of Operations (in millions of dollars)

    -----------------------------------------------------------------------------------------------
    Identification code   20-4502-0-4-803    2000 actual    2001 actual     2002 est.      2003 est.
    -----------------------------------------------------------------------------------------------
    0101  Revenue...........................         476            391           424            505
    0102  Expense...........................        -461           -436          -453           -525
                                            ------------ --------------  ------------  -------------
    0105  Net income or loss (-)............          15            -45           -29            -20
    -----------------------------------------------------------------------------------------------

                                 Balance Sheet (in millions of dollars)

    -----------------------------------------------------------------------------------------------
    Identification code   20-4502-0-4-803    2000 actual    2001 actual     2002 est.      2003 est.
    -----------------------------------------------------------------------------------------------
        ASSETS:
          Non-Federal assets:

    1206    Receivables, net................          43             22            25             30
    1207    Advances and prepayments........           5              2             1              1
          Other Federal assets:

    1801    Cash and other monetary assets..         240            238           188            168
    1802    Inventories and related
              properties....................          67             73            59             49
    1803    Property, plant and equipment,
              net...........................         320            299           332            337
    1901    Other assets--Machinery repair
              parts.........................          22             21            20             20
                                            ------------ --------------  ------------  -------------
    1999    Total assets....................         697            655           625            605
        LIABILITIES:
    2101  Federal liabilities: Accounts
            payable.........................          40              8            20             20
          Non-Federal liabilities:

    2201    Accounts payable................          13             39            25             25
    2206    Pension and other actuarial
              liabilities...................          50             59            60             60
                                            ------------ --------------  ------------  -------------
    2999    Total liabilities...............         103            106           105            105
        NET POSITION:
    3100  Appropriated capital..............          32             32            32             32
    3300  Cumulative results of operations..         562            517           488            468
                                            ------------ --------------  ------------  -------------
    3999    Total net position..............         594            549           520            500
                                            ------------ --------------  ------------  -------------

    [[Page 829]]

    4999  Total liabilities and net position         697            655           625            605
    -----------------------------------------------------------------------------------------------

                   Object Classification (in millions of dollars)

    ----------------------------------------------------------------------------
    Identification code 20-4502-0-4-803      2001 actual   2002 est.   2003 est.
    ----------------------------------------------------------------------------

          Personnel compensation:

    11.1    Full-time permanent.............         142         150         161
    11.3    Other than full-time permanent..           3           3           5
    11.5    Other personnel compensation....          17          20          30
                                               ---------   ---------  ----------
    11.9      Total personnel compensation..         162         173         196
    12.1  Civilian personnel benefits.......          48          52          57
    21.0  Travel and transportation of
            persons.........................           2           2           5
    23.1  Rental payments to GSA............           3           4           5
    23.3  Communications, utilities, and
            miscellaneous charges...........          15          15          25
    24.0  Printing and reproduction.........           1           1           1
    25.2  Other services....................          48          50          60
    26.0  Supplies and materials............         100         129         118
    31.0  Equipment.........................          51         110         100
                                               ---------   ---------  ----------
    99.9    Total new obligations...........         430         536         567
    ---------------------------------------------------------------------------

                                  Personnel Summary

    ----------------------------------------------------------------------------
    Identification code 20-4502-0-4-803      2001 actual   2002 est.   2003 est.
    ----------------------------------------------------------------------------
    2001  Total compensable workyears: Full-
            time equivalent employment......       2,490       2,677       2,677
    ---------------------------------------------------------------------------

                               UNITED STATES MINT

                                  Federal Funds

    Public enterprise revolving funds:

                    United States Mint Public Enterprise Fund

        Pursuant to section 5136 of title 31, United States Code, the United
    States Mint is provided funding through the United States Mint Public
    Enterprise Fund for costs associated with the production of circulating
    coins, numismatic coins, and protective services, including both
    operating expenses and capital investments. The aggregate amount of new
    liabilities and obligations incurred during fiscal year [2002] 2003
    under such section 5136 for circulating coinage and protective service
    capital investments of the United States Mint shall not exceed
    [$43,000,000. From amounts in the United States Mint Public Enterprise
    Fund, the Secretary of the Treasury shall pay to the Comptroller General
    an amount not to exceed $250,000 to reimburse the Comptroller General
    for the cost of a study to be conducted by the Comptroller General on
    any changes necessary to maximize public interest and acceptance and to
    achieve a better balance in the numbers of coins of different
    denominations in circulation, with particular attention to increasing
    the number of $1 coins in circulation] $34,900,000. (Treasury Department
    Appropriations Act, 2002; additional authorizing legislation required.)

                   Program and Financing (in millions of dollars)

    ----------------------------------------------------------------------------
    Identification code 20-4159-0-3-803      2001 actual   2002 est.   2003 est.
    ----------------------------------------------------------------------------

        Obligations by program activity:
    09.01 Circulating coinage...............         289         237         246
    09.02 Commemorative states quarters.....         301         206         227
    09.03 Numismatic and investment products         427         403         413
    09.04 Protection........................          36          29          33
    09.05 Accrued Federal employee pensions
            and annuitant health benefits...          10           9          10
                                               ---------   ---------  ----------
    10.00   Total new obligations...........       1,063         884         929
    ----------------------------------------------------------------------------

        Budgetary resources available for obligation:
    21.40 Unobligated balance carried
            forward, start of year..........          61          67          67
    22.00 New budget authority (gross)......       1,069         884         929
                                               ---------   ---------  ----------
    23.90   Total budgetary resources
              available for obligation......       1,130         951         996
    23.95 Total new obligations.............      -1,063        -884        -929
    24.40 Unobligated balance carried
            forward, end of year............          67          67          67
    ----------------------------------------------------------------------------

        New budget authority (gross), detail:
          Discretionary:

    40.00   Appropriation...................          18          13
          Spending authority from offsetting
              collections:

    68.00   Offsetting collections (cash)...       1,146         871         929
    68.10   Change in uncollected customer
              payments from Federal sources
              (unexpired)...................           5
    68.27   Capital transfer to general fund        -100
                                               ---------   ---------  ----------
    68.90     Spending authority from
                offsetting collections
                (total discretionary).......       1,051         871         929
                                               ---------   ---------  ----------
    70.00   Total new budget authority
              (gross).......................       1,069         884         929
    ----------------------------------------------------------------------------

        Change in obligated balances:
    72.40 Obligated balance, start of year..         291         241         254
    73.10 Total new obligations.............       1,063         884         929
    73.20 Total outlays (gross).............      -1,106        -871        -929
    74.00 Change in uncollected customer
            payments from Federal sources
            (unexpired).....................          -5
    74.40 Obligated balance, end of year....         241         254         254
    ----------------------------------------------------------------------------

        Outlays (gross), detail:
    86.90 Outlays from new discretionary
            authority.......................       1,069         871         929
    86.93 Outlays from discretionary
            balances........................          37
                                               ---------   ---------  ----------
    87.00   Total outlays (gross)...........       1,106         871         929
    ----------------------------------------------------------------------------

        Offsets:
          Against gross budget authority and outlays:

            Offsetting collections (cash)
                from:
              Non-Federal sources:
    88.40       Circulating coinage.........        -371        -262        -289
    88.40       Commemorative quarters......        -301        -206        -227
    88.40       Numismatic and investment
                  products..................        -474        -403        -413
                                               ---------   ---------  ----------
    88.90       Total, offsetting
                  collections (cash)........      -1,146        -871        -929
          Against gross budget authority only:

    88.95   Change in uncollected customer
              payments from Federal sources
              (unexpired)...................          -5
    ----------------------------------------------------------------------------

        Net budget authority and outlays:
    89.00 Budget authority..................         -82          13
    90.00 Outlays...........................         -39
    ---------------------------------------------------------------------------

        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 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 2001, the Mint transferred $1,383 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 2003, this activity will manufacture 18.9 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 pub

    [[Page 830]]

    lic. 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 2003, this activity will
    fund the First Flight Commemorative Coin Program. 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.

                                         2001 actual  2002 est.   2003 est.
    Circulating coinage activity:
      Frequency of time meeting a
        minimum, seasonal-adjusted,
        inventory level (beginning July
        2000)...........................        100%        100%        100%
      Federal Reserve Board customer
        satisfaction survey results.....         87%         85%         85%
      Conversion cost to produce 1000
        coin equivalents................       $8.33        8.97        9.30
    Numismatic and investment products:
      American customer satisfaction
        index score of 85 (customer
        service standard)...............          88          85          85
      Percent of commemorative coins
        shipped within standard.........         89%         98%         98%
      Percent of recurring coin products
        shipped within standard.........         85%         98%         98%
      Numismatic profit margin for
        bullion.........................          0%          2%          2%
      Numismatic profit margin for non-
        bullion.........................         27%         15%         15%
    Protection activity:
      Dollar loss of reserve value......          $0          $0          $0

                            Statement of Operations (in millions of dollars)

    -----------------------------------------------------------------------------------------------
    Identification code   20-4159-0-3-803    2000 actual    2001 actual     2002 est.      2003 est.
    -----------------------------------------------------------------------------------------------
    0101  Revenue...........................       1,414          1,120           942            986
    0102  Expense...........................      -1,353         -1,053          -875           -919
                                            ------------ --------------  ------------  -------------
    0105  Net income or loss (-)............          61             67            67             67
    -----------------------------------------------------------------------------------------------

                                 Balance Sheet (in millions of dollars)

    -----------------------------------------------------------------------------------------------
    Identification code   20-4159-0-3-803    2000 actual    2001 actual     2002 est.      2003 est.
    -----------------------------------------------------------------------------------------------
        ASSETS:
          Federal assets:

    1101    Fund balances with Treasury.....         339            279           360            382
            Investments in US securities:
    1106      Receivables, net..............           3              7             3              3
    1107      Advances and prepayments......           2              7             2              2
          Other Federal assets:

    1802    Inventories and related
              properties....................         446            468           473            501
    1803    Property, plant and equipment,
              net...........................         225            327           238            252
    1901    Other assets....................          28              5            30             32
                                            ------------ --------------  ------------  -------------
    1999    Total assets....................       1,043          1,093         1,106          1,172
        LIABILITIES:
    2101  Federal liabilities: Accounts
            payable.........................         175            160           185            196
          Non-Federal liabilities:

    2201    Accounts payable................          49             28            52             55
    2207    Other...........................          69             62            74             78
                                            ------------ --------------  ------------  -------------
    2999    Total liabilities...............         293            250           311            329
        NET POSITION:
    3300  Cumulative results of operations..         750            843           795            843
                                            ------------ --------------  ------------  -------------
    3999    Total net position..............         750            843           795            843
                                            ------------ --------------  ------------  -------------
    4999  Total liabilities and net position       1,043          1,093         1,106          1,172
    -----------------------------------------------------------------------------------------------

                   Object Classification (in millions of dollars)

    ----------------------------------------------------------------------------
    Identification code 20-4159-0-3-803      2001 actual   2002 est.   2003 est.
    ----------------------------------------------------------------------------

          Personnel compensation:

    11.1    Full-time permanent.............         121         127         139
    11.3    Other than full-time permanent..           4           1
    11.5    Other personnel compensation....          17           7           6
                                               ---------   ---------  ----------
    11.9      Total personnel compensation..         142         135         145
    12.1  Civilian personnel benefits.......          45          44          36
    13.0  Benefits for former personnel.....           1           1           1
    21.0  Travel and transportation of
            persons.........................           4           4           4
    22.0  Transportation of things..........          29          25          36
    23.1  Rental payments to GSA............           1           1           1
    23.2  Rental payments to others.........           3          16          18
    23.3  Communications, utilities, and
            miscellanoues charges...........          23          14          15
    24.0  Printing and reproduction.........           3           7           7
    25.2  Other services....................         100          94          84
    26.0  Supplies and materials............         639         490         535
    31.0  Equipment.........................          65          30          33
    32.0  Land and structures...............           8          23          14
                                               ---------   ---------  ----------
    99.9    Total new obligations...........       1,063         884         929
    ---------------------------------------------------------------------------

                                  Personnel Summary

    ----------------------------------------------------------------------------
    Identification code 20-4159-0-3-803      2001 actual   2002 est.   2003 est.
    ----------------------------------------------------------------------------
    2001  Total compensable workyears: Full-
            time equivalent employment......       2,760       2,536       2,467
    ---------------------------------------------------------------------------

                            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, [$191,353,000] $204,187,000, of which not to exceed
    [$15,000] $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
    [2002] 2003 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 [2002] 2003
    appropriation from the General Fund estimated at [$186,953,000]
    $199,787,000. In addition, $40,000, to be derived from the Oil Spill
    Liability Trust Fund to reimburse the Bureau for administrative and
    personnel expenses for financial management of the Fund, as authorized
    by section 1012 of Public Law 101-380. (Treasury Department
    Appropriations Act, 2002; additional authorizing legislation required.)

                   Program and Financing (in millions of dollars)

    ----------------------------------------------------------------------------
    Identification code 20-0560-0-1-803      2001 actual   2002 est.   2003 est.
    ----------------------------------------------------------------------------

        Obligations by program activity:
          Direct program:

    00.01   Savings and retirement
              securities....................         144         150         155
    00.02   Marketable and special
              securities....................          46          45          47
    00.03   Reimbursements to Federal
              Reserve Banks.................         134         131         131
    09.01 Reimbursable program..............           8          10          10
                                               ---------   ---------  ----------
    10.00   Total new obligations...........         332         336         343
    ----------------------------------------------------------------------------

        Budgetary resources available for obligation:
    21.40 Unobligated balance carried
            forward, start of year..........           7           6           4
    22.00 New budget authority (gross)......         326         332         341
    22.10 Resources available from
            recoveries of prior year
            obligations.....................           8           2
                                               ---------   ---------  ----------
    23.90   Total budgetary resources
              available for obligation......         341         340         345
    23.95 Total new obligations.............        -332        -336        -343
    23.98 Unobligated balance expiring or
            withdrawn.......................          -2
    24.40 Unobligated balance carried
            forward, end of year............           6           4           2
    ----------------------------------------------------------------------------

        New budget authority (gross), detail:
          Discretionary:

    40.00   Appropriation...................         192         195         200

    [[Page 831]]

          Mandatory:

    60.00   Appropriation...................         126         127         131
          Spending authority from offsetting
              collections:

            Discretionary:
              Offsetting collections (cash):
    68.00       Offsetting collections
                  (cash)....................           4           6           6
    68.00       Offsetting collections (user
                  fees).....................           4           4           4
                                               ---------   ---------  ----------
    68.90       Spending authority from
                  offsetting collections
                  (total discretionary).....           8          10          10
                                               ---------   ---------  ----------
    70.00   Total new budget authority
              (gross).......................         326         332         341
    ----------------------------------------------------------------------------

        Change in obligated balances:
    72.40 Obligated balance, start of year..          91          82          52
    73.10 Total new obligations.............         332         336         343
    73.20 Total outlays (gross).............        -331        -364        -339
    73.40 Adjustments in expired accounts
            (net)...........................          -1
    73.45 Recoveries of prior year
            obligations.....................          -8          -2
    74.40 Obligated balance, end of year....          82          52          56
    ----------------------------------------------------------------------------

        Outlays (gross), detail:
    86.90 Outlays from new discretionary
            authority.......................         179         183         187
    86.93 Outlays from discretionary
            balances........................          17          22          22
    86.97 Outlays from new mandatory
            authority.......................         126          95          98
    86.98 Outlays from mandatory balances...          10          64          32
                                               ---------   ---------  ----------
    87.00   Total outlays (gross)...........         331         364         339
    ----------------------------------------------------------------------------

        Offsets:
          Against gross budget authority and outlays:

            Offsetting collections (cash)
                from:
    88.00     Federal sources...............          -4          -6          -6
    88.40     Non-Federal sources...........          -4          -4          -4
                                               ---------   ---------  ----------
    88.90       Total, offsetting
                  collections (cash)........          -8         -10         -10
    ----------------------------------------------------------------------------

        Net budget authority and outlays:
    89.00 Budget authority..................         318         322         331
    90.00 Outlays...........................         323         354         329
    ---------------------------------------------------------------------------

      Budget Authority and Outlays Excluding Full Funding for Federal Retiree
                           Costs (in millions of dollars)

    ----------------------------------------------------------------------------
                                             2001 actual   2002 est.   2003 est.
    ----------------------------------------------------------------------------

        Net budget authority and outlays:
    89.00 Budget authority..................         310         314         322
    90.00 Outlays...........................         315         346         320
    ---------------------------------------------------------------------------

        This appropriation provides funds for the conduct of all public debt
    operations and the promotion of the sale of U.S. savings-type
    securities.

        Processing and accounting for:

        Savings securities.--This activity involves the issuance, servicing,
    and retirement of savings bonds and notes and retirement-type
    securities, including: (1) the maintenance and servicing of individual
    accounts of owners of series H and HH bonds and the authorization of
    interest payments; and (2) the maintenance of accounting control over
    financial transactions, securities transactions and accountability, and
    interest cost. These functions are performed directly by the Bureau of
    the Public Debt, by the Federal Reserve Banks as fiscal agents of the
    United States, and by the qualified agents which issue and redeem
    savings bonds and notes. This activity also consists of sales promotion
    efforts, using press, radio, other advertising media, and organized
    groups, augmented by concentrated sales campaigns emphasizing payroll
    savings plans.

                                         2001 actual  2002 est.   2003 est.
      Number of Savings Securities
        Redemptions (000)...............      56,335      72,000      72,000
      Number of Savings Securities
        Issued (000)....................      43,164      52,500      52,500
    Provide quality service to
        purchasers of savings bonds:
        Percent over-the-counter issued
          within three weeks............       99.97       99.95       99.95
        Percent of customer service
          transactions within four weeks        95.8         N/A         N/A
      Percent of customer service
        transactions within three weeks.         N/A          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.

                                         2001 actual  2002 est.   2003 est.
    Meet the borrowing needs of the
        Federal Government:
      Percent of auctions completed
        without error...................         100         100         100
      Percent completed within one hour.         100         N/A         N/A
      Percent completed within 25
        minutes.........................         N/A          95          95
    Quality service to investors:
      Percent of Treasury Direct (TD)
        transactions within 3 weeks.....        99.7          90          90
      Percent of TD payments timely.....         100         100         100
      Percent of TD payments accurately.         100        99.9        99.9
      Percent Commercial Book Entry
        payments accurately and timely..         100         100         100
      Process Government Securities
        Investment Program transactions
        timely..........................         100         100         100
      Process Government Securities
        Investment Program transactions
        accurately......................       99.99        99.9        99.9

                   Object Classification (in millions of dollars)

    ----------------------------------------------------------------------------
    Identification code 20-0560-0-1-803      2001 actual   2002 est.   2003 est.
    ----------------------------------------------------------------------------

          Direct obligations:

            Personnel compensation:
    11.1      Full-time permanent...........          68          72          76
    11.5      Other personnel compensation..           4           4           4
                                               ---------   ---------  ----------
    11.9        Total personnel compensation          72          76          80
    12.1    Civilian personnel benefits.....          25          26          27
    21.0    Travel and transportation of
              persons.......................           2           2           2
    23.1    Rental payments to GSA..........           6           6           6
    23.3    Communications, utilities, and
              miscellaneous charges.........          16          17          18
    24.0    Printing and reproduction.......           4           4           6
    25.2    Other services..................          33          34          35
    25.3    Other purchases of goods and
              services from Government
              accounts......................         153         148         147
    25.7    Operation and maintenance of
              equipment.....................           2           3           2
    26.0    Supplies and materials..........           2           3           3
    31.0    Equipment.......................           9           6           7
                                               ---------   ---------  ----------
    99.0      Direct obligations............         324         325         333
    99.0  Reimbursable obligations..........           8          10          10
    99.5  Below reporting threshold.........                       1
                                               ---------   ---------  ----------
    99.9    Total new obligations...........         332         336         343
    ---------------------------------------------------------------------------

                                  Personnel Summary

    ----------------------------------------------------------------------------
    Identification code 20-0560-0-1-803      2001 actual   2002 est.   2003 est.
    ----------------------------------------------------------------------------
        Direct:
    1001  Total compensable workyears: Full-
            time equivalent employment......       1,467       1,518       1,478
        Reimbursable:
    2001  Total compensable workyears: Full-
            time equivalent employment......           5           5           5
    ---------------------------------------------------------------------------

           Gifts to the United States for Reduction of the Public Debt

                   Program and Financing (in millions of dollars)

    ----------------------------------------------------------------------------
    Identification code 20-0510-0-1-803      2001 actual   2002 est.   2003 est.
    ----------------------------------------------------------------------------

        New budget authority (gross), detail:
          Discretionary:

    40.00   Appropriation...................     240,088
    40.47   Portion applied to repay debt...    -240,088
                                               ---------   ---------  ----------
    43.00     Appropriation (total
                discretionary)..............
    ----------------------------------------------------------------------------

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

    [[Page 832]]

        Seven 2001 appropriations bills included appropriations to this
    account for the reduction of the public debt. The Treasury Department
    uses such appropriations to repay debt in the normal course of its
    operations. Appropriations to repay debt do not provide authority to
    incur obligations or to liquidate obligations; therefore, they are not
    recorded as budget authority or outlays.

                    Payment of Government Losses in Shipment

                   Program and Financing (in millions of dollars)

    ----------------------------------------------------------------------------
    Identification code 20-1710-0-1-803      2001 actual   2002 est.   2003 est.
    ----------------------------------------------------------------------------

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

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

        New budget authority (gross), detail:
          Mandatory:

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

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

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

        Net budget authority and outlays:
    89.00 Budget authority..................           1
    90.00 Outlays...........................                       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 150 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 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.

        The IRS has a long-term plan to raise performance in all dimensions
    of our mission by modernizing and reengineering all basic activities to
    conform to known best practices. In FY 2003, the IRS will improve
    performance primarily through better management and fundamental
    reengineering of business processes, and secondarily by increases in
    resources.

        Business Systems Modernization: The Business Systems Modernization
    (BSM) appropriation provides for revamping business practices and
    acquiring new technology by a formal process of prioritization,
    approval, funding, and evaluation of an investment portfolio. With a
    program of such magnitude and complexity, any ``stops and starts'' due
    to uncertainty in the annual budget cycle could cause serious delays and
    adversely effect progress on other interdependent projects.

        Telephone Level of Service: The goal is to provide service
    comparable to the best quality telephone based customer service
    organizations. This is measured by access, quality, and customer
    satisfaction. Success in these areas can be achieved by continuing
    implementation of our long-term plan which includes using technology to
    route telephone calls automatically to employees with specialized
    training.

        Increased e-File/e-Services: Additional electronic filing options
    continue to produce long-term resource savings as we promote e-filed
    returns. Further savings will be realized during migration to an
    information- and transaction-based web site, facilitating more efficient
    communication with stakeholders.

        Stabilize Audit Rates: The IRS goal is to collect all unpaid tax
    assessments that can reasonably be collected while protecting taxpayer
    rights through efficient, least burdensome techniques. The key to this
    goal is to identify taxpayer accounts with a high risk of non-payment as
    early as possible, and to intervene immediately. The plans in this area
    involve complete reengineering of the collection process using new
    technology.

               KEY OPERATIONAL MEASURES AND PERFORMANCE INDICATORS

                                         2001 actual    2002
                                                     Performance
                                                         plan       2003
                                                                 President's
                                                                    Budget
        Performance goal A: Provide
         assistance to taxpayers in
          understanding their tax
       responsibilities and preparing
              accurate returns

    Performance measures:
       1. Volunteer hours reported
        (thousands).....................       2,790       2,908       3,514
       2. Number of volunteer locations.      18,238      18,375      18,375
       3. Number of taxpayers assisted
        (direct)........................         n/a   3,817,000   4,708,000
       4. EP/EO determination letters...     109,326     190,800     215,300
       5. Private letter rulings issued.       2,428       2,000       2,100
       6. Advanced pricing agreements
        and pre-filing agreements.......          73         110         117
       7. Number of Alternative
        Treatment Initiatives...........       3,104         510         510
       8. Electronic tax law questions
        answered........................     264,448     223,877     223,877
       9. Taxpayer advocacy projects....          92          88          88
      10. Number of taxpayers assisted
        (indirect)......................         N/A  13,400,000  29,400,000
      11. Education and outreach staff-
        years...........................       1,224       1,609       1,733
      12. Small business/self employed
        outreach events/activities......       1,181       2,200       2,500
        Performance goal B: Provide
     assistance to taxpayers in filing
     returns, receiving refunds, making
      payments and resolving questions
            about their accounts

    Performance measures:
       1. Individual 1040 returns
        (paper) (thousands).............      90,586      86,000      81,000
       2. Business returns (thousands)
        (paper).........................      83,153      87,051      88,648
       3. Individual 1040 returns
        (thousands) (electronic)........      40,222      46,000      52,900
       4. Total primary electronic
        returns (thousands).............      46,483      50,300      57,500
       5. Total primary paper returns
        filed (thousands)...............     173,739     173,051     169,648
       6. Percent of individual returns
        filed electronically............       30.7%       35.0%       39.0%

    [[Page 833]]

       7. Information returns filed
        electronically..................         N/A     474,700     614,300
       8. Information returns filed
        electronically (%)..............         N/A         34%         42%
       9. IRS digital daily hits
        (billions)......................         2.6         3.0         3.0
      11. Customer account
        correspondence (millions).......          19          18          19
      12. Teletax and toll-free
        automated calls (thousands).....      76,117      75,000      66,000
      13. Assistor call answered
        (thousands).....................      32,091      33,750      36,794
      14. Toll-free customer
        satisfaction (4 point scale)....        3.45        3.54        3.56
      15. Toll-free level of service....       56.0%       71.5%       76.3%
      16. Toll-free tax law quality.....         75%         78%         82%
      17. Toll-free account quality.....         69%         72%         78%
      18. Customer satisfaction walk-in
        (7 point scale).................        6.40        6.55        6.55
      19. Total returns prepared
        (thousands).....................       1,009         984         935
      20. Payment received
        electronically (thousands)......      64,366      67,438      69,650
      21. IRS Digital daily downloads
        (millions)......................         317         473         635
    Performance goal C: Bring taxpayers
        into compliance with the law

    Performance measures:
       1. Telephone customer
        satisfaction (ACS)(4 point
        scale)..........................        3.46        3.53        3.54
       2. ACS closures--Taxpayer
        delinquent accounts.............   1,006,600   1,012,628   1,150,424
       3. ACS closures--Taxpayer
        delinquent investigations.......     297,791     317,906         TBD
       4. Automated collection system
        (ACS) level of service..........       77.5%       80.0%      80.00%
       5. Customer satisfaction--
        collection field (7 point scale)        5.01        5.00        5.00
       6. Field collection--number of
        cases closed (TDA)..............     737,392     804,085   1,088,967
       7. Field collection--number of
        cases closed TDI................     119,451     107,119     135,941
       8. Field collection quality......       84.0%       85.4%       86.8%
       9. Offers in compromise processed      97,013     185,000     104,600
      10. Automated underreporter
        closures........................   2,511,424   2,919,980   2,963,730
      11. Automated underreporter
        quality.........................         95%         97%         97%
      12. Correspondence examination
        customer satisfaction (7 point
        scale)..........................        4.18        4.45        4.50
      13. Correspondence returns
        examined........................     650,376     575,216     758,604
      14. Correspondence examination
        quality.........................         71%         74%         76%
      15. Field exam customer
        satisfaction (7 point scale)....        4.65        4.70        5.00
      16. Individual return examinations
        >$100,000.......................      50,827      54,468      78,048
      17. Individual return examinations
        <$100,000.......................     145,144     122,313     157,844
      18. Field exam quality............         70%         72%         72%
      19. Business returns examined.....      84,748      81,369     109,556
      20. Corporate cases examined
        (large case)....................         417         566         570
      21. Number of returns closed
        (large case)....................       3,710       3,453       3,477
      22. EP and EO exam customer
        satisfaction (7 point scale)....        5.70        5.70        5.75
      23. EP/EO examinations closed.....      15,988      11,900      12,300
      24. EP and EO examination quality.         73%         81%         83%
      25. Innocent spouse modules closed      61,011      65,000      49,823
      26. Appeals disposals.............      54,748      67,560      97,193
      27. Subject criminal
        investigations initiated........       3,340       3,280       3,150
      28. Tax court cases...............      31,833      34,100      33,600
      29. Taxpayer advocate closed cases     248,011     252,289     256,552
      30. Taxpayer advocate casework
        quality index...................         72%         80%         90%
      31. Total enforcement revenue
        (billions)......................        33.8        34.8        35.2
      32. Agency-wide employee
        satisfaction....................         51%         54%         58%
      33. Servicewide FTE (including
        EITC)...........................      97,938      99,901     101,080
      34. Individual return examinations     195,971     176,781     235,892
      35. Number of tax court receipts..      14,766      13,500      13,000
      36. Taxpayer contact full-time
        equivalent positions............      65,730      68,306      70,547
      37. Full-time equivalent positions
        per billion dollars of real
        gross domestic product..........       10.26       10.11        9.98

        Legend: EP = employee plans, EO = exempt organizations, TDA = taxpayer
    delinquent accounts, TDI = taxpayer delinquent investigations, ACS =
    automated collection system

                                  Federal Funds

    General and special funds:

               Staffing Tax Administration for Balance and Equity

                   Program and Financing (in millions of dollars)

    ----------------------------------------------------------------------------
    Identification code 20-0926-0-1-803      2001 actual   2002 est.   2003 est.
    ----------------------------------------------------------------------------

        New budget authority (gross), detail:
          Discretionary:

    40.00   Appropriation...................         141
    41.00   Transferred to other accounts...        -141
                                               ---------   ---------  ----------
    43.00     Appropriation (total
                discretionary)..............
    ----------------------------------------------------------------------------

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

        The funds in this appropriation for 2001 were transferred to the
    Processing, assistance and management, Tax law enforcement, and
    Information systems accounts.

                     Processing, Assistance, and Management

        For necessary expenses of the Internal Revenue Service for pre-
    filing taxpayer assistance and education, filing and account services,
    shared services support, general management and administration; and
    services as authorized by 5 U.S.C. 3109, at such rates as may be
    determined by the Commissioner, [$3,797,890,000] $4,149,827,000, of
    which up to $3,950,000 shall be for the Tax Counseling for the Elderly
    Program, of which $7,000,000 shall be available for low-income taxpayer
    clinic grants, and of which not to exceed $25,000 shall be for official
    reception and representation expenses. (Treasury Department,
    Appropriations Act, 2002; additional authorizing legislation required.)
        [For emergency expenses to respond to the September 11, 2001,
    terrorist attacks on the United States, for ``Processing, Assistance,
    and Management'', $12,990,000, to remain available until expended, to be
    obligated from amounts made available by Public Law 107-38.] (Emergency
    Supplemental Act, 2002.)

                  Unavailable Collections (in millions of dollars)

    ----------------------------------------------------------------------------
    Identification code 20-0912-0-1-803      2001 actual   2002 est.   2003 est.
    ----------------------------------------------------------------------------
    01.99 Balance, start of year............          15           5          18
        Receipts:
    02.00 Enrolled agent fee increase.......                       3
    02.20 New installment agreements fees...          61          61          62
    02.21 Restructured installment
            agreements fees.................          13          13          13
    02.22 General user fees, miscellaneous
            retained fees...................           6           6           6
                                               ---------   ---------  ----------
    02.99   Total receipts and collections..          80          83          81
                                               ---------   ---------  ----------
    04.00 Total: Balances and collections...          95          88          99
        Appropriations:
    05.00 Processing, assistance, and
            management......................         -21          -1          -1
    05.01 Tax law enforcement...............         -32          -2          -2
    05.02 Information systems...............         -37         -67         -67
                                               ---------   ---------  ----------
    05.99   Total appropriations............         -90         -70         -70
                                               ---------   ---------  ----------
    07.99 Balance, end of year..............           5          18          29
    ---------------------------------------------------------------------------

                   Program and Financing (in millions of dollars)

    ----------------------------------------------------------------------------
    Identification code 20-0912-0-1-803      2001 actual   2002 est.   2003 est.
    ----------------------------------------------------------------------------

        Obligations by program activity:
          Direct program:

    00.01   Pre-filing taxpayer assistance
              and education.................         570         621         584
    00.02   Filing and account services.....       1,600       1,673       1,761
    00.03   Shared services support.........       1,179       1,116       1,159
    00.04   General management and
              administration................         553         627         646
                                               ---------   ---------  ----------
    01.00   Subtotal, direct programs.......       3,902       4,037       4,150
    09.01 Reimbursable program..............          32          33          33
                                               ---------   ---------  ----------
    10.00   Total new obligations...........       3,934       4,070       4,183
    ----------------------------------------------------------------------------

        Budgetary resources available for obligation:
    21.40 Unobligated balance carried
            forward, start of year..........          20          33
    22.00 New budget authority (gross)......       3,938       4,027       4,183
    22.10 Resources available from
            recoveries of prior year
            obligations.....................          29          10
                                               ---------   ---------  ----------
    23.90   Total budgetary resources
              available for obligation......       3,987       4,070       4,183
    23.95 Total new obligations.............      -3,934      -4,070      -4,183
    23.98 Unobligated balance expiring or
            withdrawn.......................         -20
    24.40 Unobligated balance carried
            forward, end of year............          33
    ----------------------------------------------------------------------------

        New budget authority (gross), detail:
          Discretionary:

    40.00   Appropriation...................       3,792       3,970       4,149
    40.15   Appropriation (emergency).......                      13
    40.77   Reduction pursuant to P.L. 106-
              554 (0.22 percent)............          -8
    42.00   Transferred from other accounts.         101
                                               ---------   ---------  ----------
    43.00     Appropriation (total
                discretionary)..............       3,885       3,983       4,149
    50.00   Reappropriation.................          10          10
    50.35   Reappropriation rescinded.......         -10
                                               ---------   ---------  ----------
    53.00     Reappropriation (total
                discretionary)..............                      10
          Mandatory:

    60.20   Appropriation (special fund)....          21           1           1
          Discretionary:

    68.00   Spending authority from
              offsetting collections:
              Offsetting collections (cash).          32          33          33
                                               ---------   ---------  ----------

    [[Page 834]]

    70.00   Total new budget authority
              (gross).......................       3,938       4,027       4,183
    ----------------------------------------------------------------------------

        Change in obligated balances:
    72.40 Obligated balance, start of year..         434         599         643
    73.10 Total new obligations.............       3,934       4,070       4,183
    73.20 Total outlays (gross).............      -3,751      -4,016      -4,168
    73.40 Adjustments in expired accounts
            (net)...........................           9
    73.45 Recoveries of prior year
            obligations.....................         -29         -10
    74.10 Change in uncollected customer
            payments from Federal sources
            (expired).......................           2
    74.40 Obligated balance, end of year....         599         643         657
    ----------------------------------------------------------------------------

        Outlays (gross), detail:
    86.90 Outlays from new discretionary
            authority.......................       3,507       3,605       3,746
    86.93 Outlays from discretionary
            balances........................         225         410         421
    86.97 Outlays from new mandatory
            authority.......................          21           1           1
                                               ---------   ---------  ----------
    87.00   Total outlays (gross)...........       3,751       4,016       4,168
    ----------------------------------------------------------------------------

        Offsets:
          Against gross budget authority and outlays:

    88.00   Offsetting collections (cash)
              from: Federal sources.........         -32         -33         -33
    ----------------------------------------------------------------------------

        Net budget authority and outlays:
    89.00 Budget authority..................       3,906       3,994       4,150
    90.00 Outlays...........................       3,719       3,983       4,135
    ---------------------------------------------------------------------------

      Budget Authority and Outlays Excluding Full Funding for Federal Retiree
                           Costs (in millions of dollars)

    ----------------------------------------------------------------------------
                                             2001 actual   2002 est.   2003 est.
    ----------------------------------------------------------------------------

        Net budget authority and outlays:
    89.00 Budget authority..................       3,747       3,822       3,959
    90.00 Outlays...........................       3,560       3,811       3,944
    ---------------------------------------------------------------------------

        This appropriation provides for: processing tax returns and related
    documents; assisting taxpayers in the filing of their returns, paying
    taxes that are due, and complying with tax laws; issuing technical
    rulings; revenue accounting, conducting background investigations;
    managing financial resources, rent and utilities.

        Pre-Filing Taxpayer Assistance and Education.--This activity
    includes resources to support services provided before a return is filed
    to assist the taxpayer in filing a correct return. Included in this
    activity are staffing, training and direct support for (1) pre-filing
    services operational management; (2) tax law interpretation and
    published guidance; (3) taxpayer communication and education to research
    customer needs, prepare tax forms and publications, develop and manage
    education programs, establish partnerships with stakeholder groups, and
    disseminate tax information to taxpayers and the general public; (4)
    rulings and agreements to apply the tax law to specific taxpayers in the
    form of pre-filing agreements, determination letters, advance pricing
    agreements and other pre-filing determinations and advice; (5) marketing
    of electronic tax administration products and services; and (6) ensuring
    that taxpayers have an advocate to prevent future problems by
    identifying the underlying causes of taxpayers' problems and to
    participate in the development of systemic and/or procedural remedies.

        Filing and Account Services.--This activity provides resources to
    support services provided to a taxpayer in the process of filing returns
    and paying taxes in addition to issuance of refunds and maintenance of
    taxpayers accounts. Included in this activity are staffing, training and
    direct support for (1) filing and account services operational
    management; (2) submission processing of paper and electronically
    submitted tax returns and supplemental documents which account for tax
    revenues, and issue refunds and tax notices; (3) electronic/
    correspondence assistance to taxpayers to resolve account and notice
    inquires, either electronically or by telephone; (4) face-to-face
    assistance to taxpayers, including return preparation, answering tax
    questions, resolving account and notice inquiries, and supplying forms
    and publications to taxpayers; and (5) processing of information
    documents which enables the Service to match this information with that
    provided by taxpayers on their returns.

        Shared Services Support.--This activity provides staffing, training
    and direct support for: (1) services and supplies to manage IRS
    facilities; (2) human resources programs including recruitment, labor
    and employee relations, workforce planning and evaluation, performance
    management, employee benefits, personnel security and transactional
    processing; (3) procurement; (4) the Servicewide EEO and Diversity
    program; (5) the Servicewide Career Management and Learning Centers; (6)
    financial services including relocation, travel, imprest fund, purchase
    cards, corporate express and employee clearance; and (7) Treasury
    complaint centers. This activity also provides resources for (1)
    building rent; (2) IRS building services, maintenance space alterations,
    guard services, custodial overtime, utility services, and non-
    information technology equipment; (3) shared support such as copiers,
    postage meters, shredders, courier services, P.O. boxes, etc.; and (4)
    cleaning, maintenance, utilities, security and repair costs of delegated
    buildings.

        General Management and Administration.--This activity provides
    staffing, training and direct support for (1) business unit headquarters
    management activities of strategic planning, communications and liaison,
    finance, human resources, EEO and diversity, and business systems
    planning; (2) national headquarters management and administration of
    policy making and goal setting, leadership and direction for the IRS,
    building partner relationships with key stakeholders (e.g., Congress,
    OMB, etc.); (3) strategic direction Servicewide for communications,
    government liaison and disclosure, legislative affairs and public
    liaison; (4) general legal advice to the IRS on non-tax legal issues
    including procurement, personnel, labor relations, equal employment
    opportunity, fiscal law, tort claims and damages, ethics, and conflict
    of interest; and (5) payments for workmen's compensation benefits and
    unemployment compensation payments.

                   Object Classification (in millions of dollars)

    ----------------------------------------------------------------------------
    Identification code 20-0912-0-1-803      2001 actual   2002 est.   2003 est.
    ----------------------------------------------------------------------------

          Direct obligations:

            Personnel compensation:
    11.1      Full-time permanent...........       1,408       1,513       1,589
    11.3      Other than full-time permanent         306         337         339
    11.5      Other personnel compensation..          90         110         104
                                               ---------   ---------  ----------
    11.9        Total personnel compensation       1,804       1,960       2,032
    12.1    Civilian personnel benefits.....         649         693         730
    13.0    Benefits for former personnel...          99          49          48
    21.0    Travel and transportation of
              persons.......................          70          75          75
    22.0    Transportation of things........          16          14          13
    23.1    Rental payments to GSA..........         588         592         586
    23.3    Communications, utilities, and
              miscellaneous charges.........         149         158         137
    24.0    Printing and reproduction.......          84          85          71
    25.1    Advisory and assistance services                                   7
    25.2    Other services..................         259         237         268
    25.3    Other purchases of goods and
              services from Government
              accounts......................          23           2           7
    25.4    Operation and maintenance of
              facilities....................         100         109         113
    25.8    Subsistence and support of
              persons.......................           6           4           4
    26.0    Supplies and materials..........          21          23          24
    31.0    Equipment.......................          24          25          24
    41.0    Grants, subsidies, and
              contributions.................          10          11          11
                                               ---------   ---------  ----------
    99.0      Direct obligations............       3,902       4,037       4,150
    99.0  Reimbursable obligations..........          32          33          33
                                               ---------   ---------  ----------
    99.9    Total new obligations...........       3,934       4,070       4,183
    ---------------------------------------------------------------------------

    [[Page 835]]

                                  Personnel Summary

    ----------------------------------------------------------------------------
    Identification code 20-0912-0-1-803      2001 actual   2002 est.   2003 est.
    ----------------------------------------------------------------------------
        Direct:
    1001  Total compensable workyears: Full-
            time equivalent employment......      42,387      43,774      44,356
        Reimbursable:
    2001  Total compensable workyears: Full-
            time equivalent employment......         409         409         409
    ---------------------------------------------------------------------------

                               Tax Law Enforcement

        For necessary expenses of the Internal Revenue Service for
    determining and establishing tax liabilities; providing litigation
    support; conducting criminal investigation and enforcement activities;
    securing unfiled tax returns; collecting unpaid accounts; conducting a
    document matching program; resolving taxpayer problems through prompt
    identification, referral and settlement; 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, [$3,538,347,000] $3,988,358,000 of which
    not to exceed $1,000,000 shall remain available until September 30,
    [2004] 2005, for research. (Treasury Department Appropriations Act,
    2002; additional authorizing legislation required.)
        [For emergency expenses to respond to the September 11, 2001,
    terrorist attacks on the United States, for ``Tax Law Enforcement'',
    $4,544,000, to remain available until expended, to be obligated from
    amounts made available by Public Law 107-38.] (Emergency Supplemental
    Act, 2002.)

                   Program and Financing (in millions of dollars)

    ----------------------------------------------------------------------------
    Identification code 20-0913-0-1-999      2001 actual   2002 est.   2003 est.
    ----------------------------------------------------------------------------

        Obligations by program activity:
          Direct program:

    00.01   Compliance services.............       3,562       3,701       3,883
    00.02   Research and statistics of
              income........................          87         104         107
                                               ---------   ---------  ----------
    01.00   Subtotal, Direct program........       3,649       3,805       3,990
    09.01 Reimbursable program..............         101         103         103
                                               ---------   ---------  ----------
    10.00   Total new obligations...........       3,750       3,908       4,093
    ----------------------------------------------------------------------------

        Budgetary resources available for obligation:
    21.40 Unobligated balance carried
            forward, start of year..........                       2
    22.00 New budget authority (gross)......       3,767       3,905       4,093
    22.10 Resources available from
            recoveries of prior year
            obligations.....................          12
                                               ---------   ---------  ----------
    23.90   Total budgetary resources
              available for obligation......       3,779       3,907       4,093
    23.95 Total new obligations.............      -3,750      -3,908      -4,093
    23.98 Unobligated balance expiring or
            withdrawn.......................         -26
    24.40 Unobligated balance carried
            forward, end of year............           2
    ----------------------------------------------------------------------------

        New budget authority (gross), detail:
          Discretionary:

    40.00   Appropriation...................       3,623       3,782       3,988
    40.15   Appropriation (emergency).......                       5
    40.77   Reduction pursuant to P.L. 106-
              554 (0.22 percent)............          -7
    42.00   Transferred from other accounts.          18
                                               ---------   ---------  ----------
    43.00     Appropriation (total
                discretionary)..............       3,634       3,787       3,988
    50.00   Reappropriation.................           7          13
    50.35   Reappropriation rescinded.......          -7
                                               ---------   ---------  ----------
    53.00     Reappropriation (total
                discretionary)..............                      13
          Mandatory:

    60.20   Appropriation (special fund)....          32           2           2
          Discretionary:

    68.00   Spending authority from
              offsetting collections:
              Offsetting collections (cash).         101         103         103
                                               ---------   ---------  ----------
    70.00   Total new budget authority
              (gross).......................       3,767       3,905       4,093
    ----------------------------------------------------------------------------

        Change in obligated balances:
    72.40 Obligated balance, start of year..         305         284         299
    73.10 Total new obligations.............       3,750       3,908       4,093
    73.20 Total outlays (gross).............      -3,761      -3,893      -4,079
    73.40 Adjustments in expired accounts
            (net)...........................          -3
    73.45 Recoveries of prior year
            obligations.....................         -12
    74.10 Change in uncollected customer
            payments from Federal sources
            (expired).......................           6
    74.40 Obligated balance, end of year....         284         299         313
    ----------------------------------------------------------------------------

        Outlays (gross), detail:
    86.90 Outlays from new discretionary
            authority.......................       3,461       3,619       3,793
    86.93 Outlays from discretionary
            balances........................         266         272         284
    86.97 Outlays from new mandatory
            authority.......................          32           2           2
                                               ---------   ---------  ----------
    87.00   Total outlays (gross)...........       3,761       3,893       4,079
    ----------------------------------------------------------------------------

        Offsets:
          Against gross budget authority and outlays:

    88.00   Offsetting collections (cash)
              from: Federal sources.........        -101        -103        -103
    ----------------------------------------------------------------------------

        Net budget authority and outlays:
    89.00 Budget authority..................       3,666       3,802       3,990
    90.00 Outlays...........................       3,660       3,790       3,976
    ---------------------------------------------------------------------------

      Budget Authority and Outlays Excluding Full Funding for Federal Retiree
                           Costs (in millions of dollars)

    ----------------------------------------------------------------------------
                                             2001 actual   2002 est.   2003 est.
    ----------------------------------------------------------------------------

        Net budget authority and outlays:
    89.00 Budget authority..................       3,433       3,558       3,731
    90.00 Outlays...........................       3,427       3,546       3,717
    ---------------------------------------------------------------------------

        This appropriation funds IRS's ability to provide equitable
    application and enforcement of the tax laws, identify possible nonfilers
    for investigations, investigate violations of criminal statutes, and
    supports the Statistics of Income program.

        Compliance Services.--This activity funds services to taxpayers
    after a return is filed, identifying and attempting to correct possible
    errors or underpayment. It provides for the examination of tax returns,
    both domestic and international, and the administration and judicial
    settlement of taxpayer appeals of examination findings. It also provides
    for monitoring employee pension plans, determining qualifications of
    organizations seeking exempt status, examining the 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 activity also provides for legal counsel
    regarding legal interpretation of the law and representation in
    litigation.

        Research and Statistics of Income.--This activity funds research and
    statistical analysis support for the Service. It 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.

                   Object Classification (in millions of dollars)

    ----------------------------------------------------------------------------
    Identification code 20-0913-0-1-999      2001 actual   2002 est.   2003 est.
    ----------------------------------------------------------------------------

          Direct obligations:

            Personnel compensation:
    11.1      Full-time permanent...........       2,393       2,475       2,607
    11.3      Other than full-time permanent          96         106         111
    11.5      Other personnel compensation..         105          86          89
    11.8      Special personal services
                payments....................                      13          13
                                               ---------   ---------  ----------
    11.9        Total personnel compensation       2,594       2,680       2,820
    12.1    Civilian personnel benefits.....         811         874         911
    21.0    Travel and transportation of
              persons.......................          91          84          87
    22.0    Transportation of things........           2           2           2
    23.3    Communications, utilities, and
              miscellaneous charges.........           5           4           4
    24.0    Printing and reproduction.......           1
    25.1    Advisory and assistance services           7          10          10

    [[Page 836]]

    25.2    Other services..................          95         106         110
    25.3    Other purchases of goods and
              services from Government
              accounts......................                       1           1
    25.5    Research and development
              contracts.....................           5           6           6
    25.7    Operation and maintenance of
              equipment.....................           6           6           6
    25.8    Subsistence and support of
              persons.......................                       2           2
    26.0    Supplies and materials..........          21          18          18
    31.0    Equipment.......................          10          12          10
    42.0    Insurance claims and indemnities           1
    91.0    Unvouchered.....................                                   3
                                               ---------   ---------  ----------
    99.0      Direct obligations............       3,649       3,805       3,990
    99.0  Reimbursable obligations..........         101         103         103
                                               ---------   ---------  ----------
    99.9    Total new obligations...........       3,750       3,908       4,093
    ---------------------------------------------------------------------------

                                  Personnel Summary

    ----------------------------------------------------------------------------
    Identification code 20-0913-0-1-999      2001 actual   2002 est.   2003 est.
    ----------------------------------------------------------------------------
        Direct:
    1001  Total compensable workyears: Full-
            time equivalent employment......      45,683      46,275      46,872
        Reimbursable:
    2001  Total compensable workyears: Full-
            time equivalent employment......         446         446         446
    ---------------------------------------------------------------------------

                 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), $145,000,000] $154,346,000, 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 (Public Law 105-33). (Treasury Department
    Appropriations Act, 2002; additional authorizing legislation required.)

                   Program and Financing (in millions of dollars)

    ----------------------------------------------------------------------------
    Identification code 20-0917-0-1-803      2001 actual   2002 est.   2003 est.
    ----------------------------------------------------------------------------

        Obligations by program activity:
    00.01 Earned income tax credit..........         149         155         154
                                               ---------   ---------  ----------
    10.00   Total new obligations...........         149         155         154
    ----------------------------------------------------------------------------

        Budgetary resources available for obligation:
    22.00 New budget authority (gross)......         152         155         154
    23.95 Total new obligations.............        -149        -155        -154
    23.98 Unobligated balance expiring or
            withdrawn.......................          -3
    ----------------------------------------------------------------------------

        New budget authority (gross), detail:
          Discretionary:

    40.00   Appropriation...................         152         154         154
    50.00   Reappropriation.................           1           1
    50.35   Reappropriation rescinded.......          -1
                                               ---------   ---------  ----------
    53.00     Reappropriation (total
                discretionary)..............                       1
                                               ---------   ---------  ----------
    70.00   Total new budget authority
              (gross).......................         152         155         154
    ----------------------------------------------------------------------------

        Change in obligated balances:
    72.40 Obligated balance, start of year..          31          27          27
    73.10 Total new obligations.............         149         155         154
    73.20 Total outlays (gross).............        -153        -154        -154
    73.40 Adjustments in expired accounts
            (net)...........................           1
    74.40 Obligated balance, end of year....          27          27          27
    ----------------------------------------------------------------------------

        Outlays (gross), detail:
    86.90 Outlays from new discretionary
            authority.......................         123         126         125
    86.93 Outlays from discretionary
            balances........................          30          29          29
                                               ---------   ---------  ----------
    87.00   Total outlays (gross)...........         153         154         154
    ----------------------------------------------------------------------------

        Net budget authority and outlays:
    89.00 Budget authority..................         152         155         154
    90.00 Outlays...........................         153         154         154
    ---------------------------------------------------------------------------

      Budget Authority and Outlays Excluding Full Funding for Federal Retiree
                           Costs (in millions of dollars)

    ----------------------------------------------------------------------------
                                             2001 actual   2002 est.   2003 est.
    ----------------------------------------------------------------------------

        Net budget authority and outlays:
    89.00 Budget authority..................         145         147         146
    90.00 Outlays...........................         146         146         146
    ---------------------------------------------------------------------------

        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 the identification of EITC-
    based refund claims involving invalid or duplicate primary, secondary
    and dependent taxpayer identification numbers (TINs). Increased
    examination coverage, prior to issuance of refunds, reduces overpayments
    and encourages compliance in subsequent filing periods; in addition,
    post-refund correspondence audits by service center staff aid in the
    recovery of erroneous refunds. Criminal investigation activities target
    individuals and practitioners involved in fraudulent refund schemes and
    generate referrals of suspicious returns for follow-up examination.
    Examination staff assigned to district offices, audit return preparers
    and may apply penalties for non-compliance with ``due diligence
    requirements.''

        Enhanced research activities and projects focus on EITC claimant
    characteristics and patterns of non-compliance and are designed to
    improve education and outreach products, strengthen IRS abuse detection
    capabilities and measure the effects of Servicewide programs on
    compliance levels for the EITC-eligible taxpayer population. This
    appropriation also funds the development of specialized research
    databases and masterfile updates, reimbursement to the Social Security
    Administration (SSA) for enhancements to the SSA numbering systems and
    cooperative efforts with State vital statistics offices.

                   Object Classification (in millions of dollars)

    ----------------------------------------------------------------------------
    Identification code 20-0917-0-1-803      2001 actual   2002 est.   2003 est.
    ----------------------------------------------------------------------------

          Personnel compensation:

    11.1    Full-time permanent.............          61          81          80
    11.3    Other than full-time permanent..          23          14          14
    11.5    Other personnel compensation....           7           7           7
                                               ---------   ---------  ----------
    11.9      Total personnel compensation..          91         102         101
    12.1  Civilian personnel benefits.......          29          34          34
    21.0  Travel and transportation of
            persons.........................           1           1           1
    24.0  Printing and reproduction.........           3           3           3
    25.1  Advisory and assistance services..           1           1           1
    25.2  Other services....................          13           4           4
    25.3  Other purchases of goods and
            services from Government
            accounts........................           6           7           7
    25.7  Operation and maintenance of
            equipment.......................           1           1           1
    31.0  Equipment.........................           4           2           2
                                               ---------   ---------  ----------
    99.9    Total new obligations...........         149         155         154
    ---------------------------------------------------------------------------

    [[Page 837]]

                                  Personnel Summary

    ----------------------------------------------------------------------------
    Identification code 20-0917-0-1-803      2001 actual   2002 est.   2003 est.
    ----------------------------------------------------------------------------
    1001  Total compensable workyears: Full-
            time equivalent employment......       2,196       2,353       2,353
    ---------------------------------------------------------------------------

                               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, [$1,563,249,000] $1,675,857,000, which shall remain
    available until September 30, [2003] 2004. (Treasury Department
    Appropriations Act, 2002; additional authorizing legislation required.)
        [For emergency expenses to respond to the September 11, 2001,
    terrorist attacks on the United States, for ``Information Systems''
    $15,991,000, to remain available until expended, to be obligated from
    amounts made available by Public Law 107-38: Provided, That of these
    amounts $13,548,000 is for a backup computer recovery system to be
    designed and constructed in close coordination with the business systems
    modernization effort of the Internal Revenue Service.] (Emergency
    Supplemental Act, 2002.)

                   Program and Financing (in millions of dollars)

    ----------------------------------------------------------------------------
    Identification code 20-0919-0-1-803      2001 actual   2002 est.   2003 est.
    ----------------------------------------------------------------------------

        Obligations by program activity:
          Direct program:

    00.01   Information systems improvement
              programs......................          38          43          52
    00.02   Information services............       1,730       1,681       1,690
                                               ---------   ---------  ----------
    01.00   Subtotal, Direct program........       1,768       1,724       1,742
    09.01 Reimbursable program..............           6           6           6
                                               ---------   ---------  ----------
    10.00   Total new obligations...........       1,774       1,730       1,748
    ----------------------------------------------------------------------------

        Budgetary resources available for obligation:
    21.40 Unobligated balance carried
            forward, start of year..........          53          36
    22.00 New budget authority (gross)......       1,652       1,694       1,748
    22.10 Resources available from
            recoveries of prior year
            obligations.....................         129
    22.21 Unobligated balance transferred to
            other accounts..................         -20
                                               ---------   ---------  ----------
    23.90   Total budgetary resources
              available for obligation......       1,814       1,730       1,748
    23.95 Total new obligations.............      -1,774      -1,730      -1,748
    23.98 Unobligated balance expiring or
            withdrawn.......................          -3
    24.40 Unobligated balance carried
            forward, end of year............          36
    ----------------------------------------------------------------------------

        New budget authority (gross), detail:
          Discretionary:

    40.00   Appropriation...................       1,585       1,605       1,675
    40.15   Appropriation (emergency).......                      16
    40.77   Reduction pursuant to P.L. 106-
              554 (0.22 percent)............          -3
    42.00   Transferred from other accounts.          27
                                               ---------   ---------  ----------
    43.00     Appropriation (total
                discretionary)..............       1,609       1,621       1,675
          Mandatory:

    60.20   Appropriation (special fund)....          37          67          67
          Discretionary:

    68.00   Spending authority from
              offsetting collections:
              Offsetting collections (cash).           6           6           6
                                               ---------   ---------  ----------
    70.00   Total new budget authority
              (gross).......................       1,652       1,694       1,748
    ----------------------------------------------------------------------------

        Change in obligated balances:
    72.40 Obligated balance, start of year..         439         547         586
    73.10 Total new obligations.............       1,774       1,730       1,748
    73.20 Total outlays (gross).............      -1,546      -1,691      -1,657
    73.40 Adjustments in expired accounts
            (net)...........................           5
    73.45 Recoveries of prior year
            obligations.....................        -129
    74.10 Change in uncollected customer
            payments from Federal sources
            (expired).......................           4
    74.40 Obligated balance, end of year....         547         586         677
    ----------------------------------------------------------------------------

        Outlays (gross), detail:
    86.90 Outlays from new discretionary
            authority.......................       1,217       1,232       1,273
    86.93 Outlays from discretionary
            balances........................         292         392         317
    86.97 Outlays from new mandatory
            authority.......................          37          67          67
                                               ---------   ---------  ----------
    87.00   Total outlays (gross)...........       1,546       1,691       1,657
    ----------------------------------------------------------------------------

        Offsets:
          Against gross budget authority and outlays:

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

        Net budget authority and outlays:
    89.00 Budget authority..................       1,646       1,688       1,742
    90.00 Outlays...........................       1,540       1,685       1,651
    ---------------------------------------------------------------------------

      Budget Authority and Outlays Excluding Full Funding for Federal Retiree
                           Costs (in millions of dollars)

    ----------------------------------------------------------------------------
                                             2001 actual   2002 est.   2003 est.
    ----------------------------------------------------------------------------

        Net budget authority and outlays:
    89.00 Budget authority..................       1,606       1,646       1,699
    90.00 Outlays...........................       1,500       1,643       1,608
    ---------------------------------------------------------------------------

        This appropriation provides for Servicewide information systems
    operations and maintenance, and investments to enhance or develop
    business applications for the IRS Business Units. The appropriation
    includes staffing, telecommunications, hardware and software (including
    commercial-off-the-shelf), and contractual services.

        Information services.--This activity provides the salaries,
    benefits, and related costs to manage, maintain, and operate the
    information systems that support tax administration. The Service's
    business activities rely on these information systems to process tax and
    information returns, account for tax revenues collected, send bills for
    taxes owed, issue refunds, assist in the selection of tax returns for
    audit, and provide telecommunications services for all business
    activities including the public's toll free access to tax information.
    These systems are located in a variety of sites including the
    Martinsburg, Tennessee and Detroit Computing Centers; Service Centers;
    and in other field office operations. Staffing in this activity develops
    and maintains the millions of lines of programming code supporting all
    aspects of tax-processing; as well as operating and administering the
    Service's hardware infrastructure of mainframes, minicomputers, personal
    computers, networks, and a variety of management information systems.

        Information systems improvement programs.--This activity funds
    improvements or enhancements to business applications that support
    requirements unique to one of the new IRS Business Units. These projects
    meet the following criteria: each project is small or medium in size and
    can be fully developed and implemented in one to two years; it supports
    specialized functions of a single Business Unit; and it conforms to the
    modernized IRS architecture. These projects differ in scope from those
    funded by the Business Systems Modernization Program, which addresses
    major common tax administration systems that cross Business Unit lines.

                   Object Classification (in millions of dollars)

    ----------------------------------------------------------------------------
    Identification code 20-0919-0-1-803      2001 actual   2002 est.   2003 est.
    ----------------------------------------------------------------------------

          Direct obligations:

            Personnel compensation:
    11.1      Full-time permanent...........         504         492         503
    11.3      Other than full-time permanent           4           3           3
    11.5      Other personnel compensation..          19          23          21
                                               ---------   ---------  ----------
    11.9        Total personnel compensation         527         518         527
    12.1    Civilian personnel benefits.....         150         157         156
    13.0    Benefits for former personnel...           2
    21.0    Travel and transportation of
              persons.......................          20          31          30
    22.0    Transportation of things........           1           1           1
    23.3    Communications, utilities, and
              miscellaneous charges.........         233         207         215
    24.0    Printing and reproduction.......           1           1           1
    25.1    Advisory and assistance services           5           1           1
    25.2    Other services..................         346         354         354
    25.3    Other purchases of goods and
              services from Government
              accounts......................          43          52          50
    25.4    Operation and maintenance of
              facilities....................           1           1           1
    25.7    Operation and maintenance of
              equipment.....................         120         116         112

    [[Page 838]]

    26.0    Supplies and materials..........          12          17          16
    31.0    Equipment.......................         307         268         278
                                               ---------   ---------  ----------
    99.0      Direct obligations............       1,768       1,724       1,742
    99.0  Reimbursable obligations..........           6           6           6
                                               ---------   ---------  ----------
    99.9    Total new obligations...........       1,774       1,730       1,748
    ---------------------------------------------------------------------------

                                  Personnel Summary

    ----------------------------------------------------------------------------
    Identification code 20-0919-0-1-803      2001 actual   2002 est.   2003 est.
    ----------------------------------------------------------------------------
        Direct:
    1001  Total compensable workyears: Full-
            time equivalent employment......       7,441       7,499       7,499
        Reimbursable:
    2001  Total compensable workyears: Full-
            time equivalent employment......          12          12          12
    ---------------------------------------------------------------------------

                         Business Systems Modernization

        For necessary expenses of the Internal Revenue Service,
    [$391,593,000] $450,000,000, to remain available until September 30,
    [2004] 2005, for the capital asset acquisition of information technology
    systems, including management and related contractual costs of said
    acquisitions, including contractual costs associated with operations
    authorized by 5 U.S.C. 3109: Provided, That none of these funds may be
    obligated until the Internal Revenue Service submits to the Committees
    on Appropriations, [and such Committees approve,] a plan for expenditure
    that: (1) meets the capital planning and investment control review
    requirements established by the Office of Management and Budget,
    including Circular A-11 part 3; (2) complies with the Internal Revenue
    Service's enterprise architecture, including the modernization
    blueprint; (3) conforms with the Internal Revenue Service's enterprise
    life cycle methodology; (4) is approved by the Internal Revenue Service,
    the Department of the Treasury, and the Office of Management and Budget;
    (5) has been reviewed by the General Accounting Office; and (6) complies
    with the acquisition rules, requirements, guidelines, and systems
    acquisition management practices of the Federal Government. (Treasury
    Department Appropriations Act, 2002.)

                   Program and Financing (in millions of dollars)

    ----------------------------------------------------------------------------
    Identification code 20-0921-0-1-803      2001 actual   2002 est.   2003 est.
    ----------------------------------------------------------------------------

        Obligations by program activity:
    00.01 Information technology investments         298         430         490
                                               ---------   ---------  ----------
    10.00   Total new obligations (object
              class 25.2)...................         298         430         490
    ----------------------------------------------------------------------------

        Budgetary resources available for obligation:
    21.40 Unobligated balance carried
            forward, start of year..........         211          78          40
    22.00 New budget authority (gross)......         166         392         450
                                               ---------   ---------  ----------
    23.90   Total budgetary resources
              available for obligation......         377         470         490
    23.95 Total new obligations.............        -298        -430        -490
    24.40 Unobligated balance carried
            forward, end of year............          78          40
    ----------------------------------------------------------------------------

        New budget authority (gross), detail:
          Discretionary:

    40.00   Appropriation...................          72         392         450
    50.00   Reappropriation.................          94
                                               ---------   ---------  ----------
    70.00   Total new budget authority
              (gross).......................         166         392         450
    ----------------------------------------------------------------------------

        Change in obligated balances:
    72.40 Obligated balance, start of year..         124         192         262
    73.10 Total new obligations.............         298         430         490
    73.20 Total outlays (gross).............        -231        -360        -418
    73.40 Adjustments in expired accounts
            (net)...........................           1
    74.40 Obligated balance, end of year....         192         262         334
    ----------------------------------------------------------------------------

        Outlays (gross), detail:
    86.90 Outlays from new discretionary
            authority.......................          75         176         203
    86.93 Outlays from discretionary
            balances........................         156         183         215
                                               ---------   ---------  ----------
    87.00   Total outlays (gross)...........         231         360         418
    ----------------------------------------------------------------------------

        Net budget authority and outlays:
    89.00 Budget authority..................         166         392         450
    90.00 Outlays...........................         231         360         418
    ---------------------------------------------------------------------------

        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.

          Payment Where Earned Income Credit Exceeds Liability for Tax

                   Program and Financing (in millions of dollars)

    ----------------------------------------------------------------------------
    Identification code 20-0906-0-1-609      2001 actual   2002 est.   2003 est.
    ----------------------------------------------------------------------------

        Obligations by program activity:
    10.00 Total new obligations (object
            class 41.0).....................      26,123      28,282      30,629
    ----------------------------------------------------------------------------

        Budgetary resources available for obligation:
    22.00 New budget authority (gross)......      26,123      28,282      30,629
    23.95 Total new obligations.............     -26,123     -28,282     -30,629
    ----------------------------------------------------------------------------

        New budget authority (gross), detail:
          Mandatory:

    60.00   Appropriation...................      26,123      28,282      30,629
    ----------------------------------------------------------------------------

        Change in obligated balances:
    73.10 Total new obligations.............      26,123      28,282      30,629
    73.20 Total outlays (gross).............     -26,123     -28,282     -30,629
    ----------------------------------------------------------------------------

        Outlays (gross), detail:
    86.97 Outlays from new mandatory
            authority.......................      26,123      28,282      30,629
    ----------------------------------------------------------------------------

        Net budget authority and outlays:
    89.00 Budget authority..................      26,123      28,282      30,629
    90.00 Outlays...........................      26,123      28,282      30,629
    ---------------------------------------------------------------------------

        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.

        The budget proposes to permanently extend the EITC provisions in the
    Economic Growth and Tax Relief Reconciliation Act of 2001, which sunset
    on December 31, 2010. These provisions reduce EITC-related marriage
    penalties, simplify certain eligibility criteria for the credit, and
    allows the IRS to use more cost-efficient procedures to deny
    questionable EITC claims.

    Payment Where Alternative to Failing School Credit Exceeds Liability for
                                       Tax

                    (Legislative proposal, subject to PAYGO)

        To help parents of children enrolled in a failing public school (as
    described in Public Law 107-110, the No Child Left Behind Act of 2001)
    attend another public school or private school, the budget includes a
    new refundable tax credit for a portion of the costs of attending an
    alternative school.

    [[Page 839]]

    This schedule reflects the effects of this proposed credit in cases
    where the credit exceeds the individual tax liability resulting in
    payment to the tax filer.

                   Program and Financing (in millions of dollars)

    ----------------------------------------------------------------------------
    Identification code 20-0927-4-1-501      2001 actual   2002 est.   2003 est.
    ----------------------------------------------------------------------------

        Obligations by program activity:
    10.00 Total new obligations (object
            class 44.0).....................                                 165
    ----------------------------------------------------------------------------

        Budgetary resources available for obligation:
    22.00 New budget authority (gross)......                                 165
    23.95 Total new obligations.............                                -165
    ----------------------------------------------------------------------------

        New budget authority (gross), detail:
          Mandatory:

    60.00   Appropriation...................                                 165
    ----------------------------------------------------------------------------

        Change in obligated balances:
    73.10 Total new obligations.............                                 165
    73.20 Total outlays (gross).............                                -165
    ----------------------------------------------------------------------------

        Outlays (gross), detail:
    86.97 Outlays from new mandatory
            authority.......................                                 165
    ----------------------------------------------------------------------------

        Net budget authority and outlays:
    89.00 Budget authority..................                                 165
    90.00 Outlays...........................                                 165
    ---------------------------------------------------------------------------

              Payment Where Child Credit Exceeds Liability for Tax

                   Program and Financing (in millions of dollars)

    ----------------------------------------------------------------------------
    Identification code 20-0922-0-1-999      2001 actual   2002 est.   2003 est.
    ----------------------------------------------------------------------------

        Obligations by program activity:
    10.00 Total new obligations (object
            class 41.0).....................         982       7,390       7,390
    ----------------------------------------------------------------------------

        Budgetary resources available for obligation:
    22.00 New budget authority (gross)......         982       7,390       7,390
    23.95 Total new obligations.............        -982      -7,390      -7,390
    ----------------------------------------------------------------------------

        New budget authority (gross), detail:
          Mandatory:

    60.00   Appropriation...................         982       7,390       7,390
    ----------------------------------------------------------------------------

        Change in obligated balances:
    73.10 Total new obligations.............         982       7,390       7,390
    73.20 Total outlays (gross).............        -982      -7,390      -7,390
    ----------------------------------------------------------------------------

        Outlays (gross), detail:
    86.97 Outlays from new mandatory
            authority.......................         982       7,390       7,390
    ----------------------------------------------------------------------------

        Net budget authority and outlays:
    89.00 Budget authority..................         982       7,390       7,390
    90.00 Outlays...........................         982       7,390       7,390
    ---------------------------------------------------------------------------

        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).

        The budget proposes to permanently extend the Child Tax Credit
    provisions in the Economic Growth and Tax Relief Reconciliation Act of
    2001, which sunset on December 31, 2010. These provisions increase the
    amount of the child tax credit to $1,000, and make the credit partially
    refundable for many families with earned income.

           Payment Where Health Care Credit Exceeds Liability for Tax

                    (Legislative proposal, subject to PAYGO)

                   Program and Financing (in millions of dollars)

    ----------------------------------------------------------------------------
    Identification code 20-0923-4-1-551      2001 actual   2002 est.   2003 est.
    ----------------------------------------------------------------------------

        Obligations by program activity:
    10.00 Total new obligations (object
            class 41.0).....................                                 667
    ----------------------------------------------------------------------------

        Budgetary resources available for obligation:
    22.00 New budget authority (gross)......                                 667
    23.95 Total new obligations.............                                -667
    ----------------------------------------------------------------------------

        New budget authority (gross), detail:
          Mandatory:

    60.00   Appropriation...................                                 667
    ----------------------------------------------------------------------------

        Change in obligated balances:
    73.10 Total new obligations.............                                 667
    73.20 Total outlays (gross).............                                -667
    ----------------------------------------------------------------------------

        Outlays (gross), detail:
    86.97 Outlays from new mandatory
            authority.......................                                 667
    ----------------------------------------------------------------------------

        Net budget authority and outlays:
    89.00 Budget authority..................                                 667
    90.00 Outlays...........................                                 667
    ---------------------------------------------------------------------------

        To help lower income families purchase private health insurance, the
    budget includes a new refundable tax credit for health insurance
    purchased by individuals and families who are not covered by employer-
    sponsored insurance nor enrolled in public programs. This schedule
    reflects the effects of this proposed credit in cases where the credit
    exceeds the individual tax liability resulting in payment to the tax
    filer.

                Refunding Internal Revenue Collections, Interest

                   Program and Financing (in millions of dollars)

    ----------------------------------------------------------------------------
    Identification code 20-0904-0-1-908      2001 actual   2002 est.   2003 est.
    ----------------------------------------------------------------------------

        Obligations by program activity:
    10.00 Total new obligations (object
            class 43.0).....................       2,726       2,351       2,206
    ----------------------------------------------------------------------------

        Budgetary resources available for obligation:
    22.00 New budget authority (gross)......       2,726       2,351       2,206
    23.95 Total new obligations.............      -2,726      -2,351      -2,206
    ----------------------------------------------------------------------------

        New budget authority (gross), detail:
          Mandatory:

    60.00   Appropriation...................       2,726       2,351       2,206
    ----------------------------------------------------------------------------

        Change in obligated balances:
    73.10 Total new obligations.............       2,726       2,351       2,206
    73.20 Total outlays (gross).............      -2,726      -2,351      -2,206
    ----------------------------------------------------------------------------

        Outlays (gross), detail:
    86.97 Outlays from new mandatory
            authority.......................       2,726       2,351       2,206
    ----------------------------------------------------------------------------

        Net budget authority and outlays:
    89.00 Budget authority..................       2,726       2,351       2,206
    90.00 Outlays...........................       2,726       2,351       2,206
    ---------------------------------------------------------------------------

        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.

    [[Page 840]]

                               Informant Payments

                  Unavailable Collections (in millions of dollars)

    ----------------------------------------------------------------------------
    Identification code 20-5433-0-2-803      2001 actual   2002 est.   2003 est.
    ----------------------------------------------------------------------------
    01.99 Balance, start of year............                                   3
        Receipts:
    02.40 Underpayment and fraud collection.           3           3           3
                                               ---------   ---------  ----------
    04.00 Total: Balances and collections...           3           3           6
        Appropriations:
    05.00 Informant payments................          -3
                                               ---------   ---------  ----------
    07.99 Balance, end of year..............                       3           6
    ---------------------------------------------------------------------------

                   Program and Financing (in millions of dollars)

    ----------------------------------------------------------------------------
    Identification code 20-5433-0-2-803      2001 actual   2002 est.   2003 est.
    ----------------------------------------------------------------------------

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

    60.20   Appropriation (special fund)....           3
    ----------------------------------------------------------------------------

        Change in obligated balances:
    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
    ---------------------------------------------------------------------------

        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      2001 actual   2002 est.   2003 est.
    ----------------------------------------------------------------------------

        Obligations by program activity:
    10.00 Total new obligations (object
            class 32.0).....................          13           8           6
    ----------------------------------------------------------------------------

        Budgetary resources available for obligation:
    21.40 Unobligated balance carried
            forward, start of year..........           4           6           4
    22.00 New budget authority (gross)......          11           8           6
    22.10 Resources available from
            recoveries of prior year
            obligations.....................           4
                                               ---------   ---------  ----------
    23.90   Total budgetary resources
              available for obligation......          19          14          10
    23.95 Total new obligations.............         -13          -8          -6
    24.40 Unobligated balance carried
            forward, end of year............           6           4           4
    ----------------------------------------------------------------------------

        New budget authority (gross), detail:
          Mandatory:

    69.00   Offsetting collections (cash)...          11           8           6
    ----------------------------------------------------------------------------

        Change in obligated balances:
    73.10 Total new obligations.............          13           8           6
    73.20 Total outlays (gross).............          -9          -8          -6
    73.45 Recoveries of prior year
            obligations.....................          -4
    ----------------------------------------------------------------------------

        Outlays (gross), detail:
    86.97 Outlays from new mandatory
            authority.......................           6           2           2
    86.98 Outlays from mandatory balances...           3           6           4
                                               ---------   ---------  ----------
    87.00   Total outlays (gross)...........           9           8           6
    ----------------------------------------------------------------------------

        Offsets:
          Against gross budget authority and outlays:

    88.40   Offsetting collections (cash)
              from: Non-Federal sources.....         -11          -8          -6
    ----------------------------------------------------------------------------

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

        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.

        As directed by the Internal Revenue Service Restructuring and Reform
    Act of 1998 (section 7802(d) 26 U.S.C.), the Internal Revenue Service
    Oversight Board shall annually review and approve a budget request for
    the Internal Revenue Service. The Oversight Board's approved request
    shall be submitted to the President by the Secretary without revision,
    and the President shall submit the request, without revision, to
    Congress together with the President's Budget request for the Internal
    Revenue Service. The 2003 Oversight Board budget recommendation for the
    Internal Revenue Service is $10,056 million.

               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] fifteen days after notification of the 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

    [[Page 841]]

    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.
    (Treasury Department Appropriations Act, 2002.)

                          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 [1,149] 610 vehicles for police-type
    use [, of which 945 shall be] for replacement only, and hire of
    passenger motor vehicles; purchase of American-made side-car compatible
    motorcycles; 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] after notice is submitted to 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 $25,000 for official reception and
    representation expenses; not to exceed $100,000 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, [$920,615,000] $1,044,070,000, of which
    $1,633,000 shall be available for forensic and related support of
    investigations of missing and exploited children, and of which
    $3,009,000 shall be available as a grant for activities related to the
    investigations of exploited children and shall remain available until
    expended: Provided, That up to $18,000,000 provided for protective
    travel shall remain available until September 30, [2003.] 2004: Provided
    further, That subject to the reimbursement of actual costs to this
    account, 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,
    training federal law enforcement officers, training State and local
    government law enforcement officers on a space-available basis, training
    private sector security officials on a space-available basis: Provided
    further, That the United States Secret Service is authorized to obligate
    funds in anticipation of reimbursements from agencies and entities
    receiving training sponsored by the James J. Rowley Training Center,
    except that total obligations at the end of the fiscal year shall not
    exceed total budgetary resources available under this heading at the end
    of the fiscal year: Provided further, That the James J. Rowley Training
    Center is authorized to provide short-term medical services for students
    undergoing training at the Center. (Treasury Department Appropriations
    Act, 2002; additional authorizing legislation required.)
        [For emergency expenses to respond to the September 11, 2001,
    terrorist attacks on the United States, for ``Salaries and Expenses'',
    $104,769,000, to remain available until expended, to be obligated from
    amounts made available in Public Law 107-38.] (Emergency Supplemental
    Act, 2002.)

                   Program and Financing (in millions of dollars)

    ----------------------------------------------------------------------------
    Identification code 20-1408-0-1-751      2001 actual   2002 est.   2003 est.
    ----------------------------------------------------------------------------

        Obligations by program activity:
          Direct program:

    00.01   Protection, investigations, and
              uniformed activities..........         836         959       1,036
    00.02   Other security programs.........          13         144
    00.03   Presidential candiate protective
              activities....................          14                       8
    09.01 Reimbursable program..............          13          40           8
                                               ---------   ---------  ----------
    10.00   Total new obligations...........         876       1,143       1,052
    ----------------------------------------------------------------------------

        Budgetary resources available for obligation:
    21.40 Unobligated balance carried
            forward, start of year..........           9          11
    22.00 New budget authority (gross)......         873       1,095       1,052
    22.10 Resources available from
            recoveries of prior year
            obligations.....................           6
    22.22 Unobligated balance transferred
            from other accounts.............                      37
                                               ---------   ---------  ----------
    23.90   Total budgetary resources
              available for obligation......         888       1,143       1,052
    23.95 Total new obligations.............        -876      -1,143      -1,052
    23.98 Unobligated balance expiring or
            withdrawn.......................          -1
    24.40 Unobligated balance carried
            forward, end of year............          11
    ----------------------------------------------------------------------------

        New budget authority (gross), detail:
          Discretionary:

    40.00   Appropriation...................         854       1,055       1,044
    40.77   Reduction pursuant to P.L. 106-
              554 (0.22 percent)............          -2
                                               ---------   ---------  ----------
    43.00     Appropriation (total
                discretionary)..............         852       1,055       1,044
    50.00   Reappropriation.................           7
          Spending authority from offsetting
              collections:

    68.00   Offsetting collections (cash)...          13          40           8
    68.10   Change in uncollected customer
              payments from Federal sources
              (unexpired)...................           1
                                               ---------   ---------  ----------
    68.90     Spending authority from
                offsetting collections
                (total discretionary).......          14          40           8
                                               ---------   ---------  ----------
    70.00   Total new budget authority
              (gross).......................         873       1,095       1,052
    ----------------------------------------------------------------------------

        Change in obligated balances:
    72.40 Obligated balance, start of year..         113         165         150
    73.10 Total new obligations.............         876       1,143       1,052
    73.20 Total outlays (gross).............        -845      -1,158      -1,054
    73.40 Adjustments in expired accounts
            (net)...........................          -7
    73.45 Recoveries of prior year
            obligations.....................          -6
    74.00 Change in uncollected customer
            payments from Federal sources
            (unexpired).....................          -1
    74.10 Change in uncollected customer
            payments from Federal sources
            (expired).......................          35
    74.40 Obligated balance, end of year....         165         150         148
    ----------------------------------------------------------------------------

        Outlays (gross), detail:
    86.90 Outlays from new discretionary
            authority.......................         739         993         951
    86.93 Outlays from discretionary
            balances........................         106         165         103
                                               ---------   ---------  ----------
    87.00   Total outlays (gross)...........         845       1,158       1,054
    ----------------------------------------------------------------------------

        Offsets:
          Against gross budget authority and outlays:

    88.00   Offsetting collections (cash)
              from: Federal sources.........         -50         -40          -8
          Against gross budget authority only:

    88.95   Change in uncollected customer
              payments from Federal sources
              (unexpired)...................          -1
    88.96   Portion of offsetting
              collections (cash) credited to
              expired accounts..............          37
    ----------------------------------------------------------------------------

        Net budget authority and outlays:
    89.00 Budget authority..................         859       1,055       1,044
    90.00 Outlays...........................         794       1,118       1,046
    ---------------------------------------------------------------------------

      Budget Authority and Outlays Excluding Full Funding for Federal Retiree
                           Costs (in millions of dollars)

    ----------------------------------------------------------------------------
                                             2001 actual   2002 est.   2003 est.
    ----------------------------------------------------------------------------

        Net budget authority and outlays:
    89.00 Budget authority..................         832       1,025       1,010
    90.00 Outlays...........................         767       1,088       1,012
    ---------------------------------------------------------------------------

        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

    [[Page 842]]

    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

                                         2001 actual  2002 est.   2003 est.
    Counterfeit note passing (in
    millions of dollars)................       $47.5       $45.0       $45.0
    Financial crime avoided (in billions
    of dollars).........................        $1.4        $1.5        $1.5
    Actual financial crime loss (in
    millions of dollars)................        $663        $535        $535
    Permanent protection................       4,271       4,500       4,500
    Foreign dignitaries.................       1,147       1,700       1,700
    Candidate/nominee...................         636
                                        ------------------------------------
        Total travel stops..............       6,054       6,200       6,200
        Protection is measured in numbers of protectee stops. A stop is
    generally considered a city visited by a protectee.
        Note: 2002 and 2003 protection estimates may increase as a result of the
    additional protectees added after the terrorist events of September 11,
    2001. Early indications are that Permanent Protection may increase by
    approximately 1,000 or more stops per year.

                   Object Classification (in millions of dollars)

    ----------------------------------------------------------------------------
    Identification code 20-1408-0-1-751      2001 actual   2002 est.   2003 est.
    ----------------------------------------------------------------------------

          Direct obligations:

            Personnel compensation:
    11.1      Full-time permanent...........         302         328         373
    11.3      Other than full-time permanent           3          28          28
    11.5      Other personnel compensation..         103         113          91
                                               ---------   ---------  ----------
    11.9        Total personnel compensation         408         469         492
    12.1    Civilian personnel benefits.....         172         195         205
    21.0    Travel and transportation of
              persons.......................          54         101          85
    22.0    Transportation of things........           5           7           6
    23.1    Rental payments to GSA..........          54          67          70
    23.2    Rental payments to others.......                       2           1
    23.3    Communications, utilities, and
              miscellaneous charges.........          19          28          28
    24.0    Printing and reproduction.......           1           1           1
    25.2    Other services..................          53          59          58
    26.0    Supplies and materials..........          12          17          17
    31.0    Equipment.......................          64         116          62
    32.0    Land and structures.............          21          37          16
    41.0    Grants, subsidies, and
              contributions.................                       4           3
                                               ---------   ---------  ----------
    99.0      Direct obligations............         863       1,103       1,044
    99.0  Reimbursable obligations..........          13          40           8
                                               ---------   ---------  ----------
    99.9    Total new obligations...........         876       1,143       1,052
    ---------------------------------------------------------------------------

                                  Personnel Summary

    ----------------------------------------------------------------------------
    Identification code 20-1408-0-1-751      2001 actual   2002 est.   2003 est.
    ----------------------------------------------------------------------------
    1001  Total compensable workyears: Full-
            time equivalent employment......       5,556       5,991       6,111
    ---------------------------------------------------------------------------

          Acquisition, Construction, Improvements, and Related Expenses

        For necessary expenses of construction, repair, alteration, and
    improvement of facilities, [$3,457,000] $3,519,000, to remain available
    until expended. (Department of the Treasury Appropriations Act, 2002.)

                   Program and Financing (in millions of dollars)

    ----------------------------------------------------------------------------
    Identification code 20-1409-0-1-751      2001 actual   2002 est.   2003 est.
    ----------------------------------------------------------------------------

        Obligations by program activity:
    10.00 Total new obligations.............           2           8           4
    ----------------------------------------------------------------------------

        Budgetary resources available for obligation:
    21.40 Unobligated balance carried
            forward, start of year..........          -2           5
    22.00 New budget authority (gross)......           9           3           4
                                               ---------   ---------  ----------
    23.90   Total budgetary resources
              available for obligation......           7           8           4
    23.95 Total new obligations.............          -2          -8          -4
    24.40 Unobligated balance carried
            forward, end of year............           5
    ----------------------------------------------------------------------------

        New budget authority (gross), detail:
          Discretionary:

    40.00   Appropriation...................           9           3           4
    ----------------------------------------------------------------------------

        Change in obligated balances:
    72.40 Obligated balance, start of year..           6           4           6
    73.10 Total new obligations.............           2           8           4
    73.20 Total outlays (gross).............          -4          -6          -3
    74.40 Obligated balance, end of year....           4           6           7
    ----------------------------------------------------------------------------

        Outlays (gross), detail:
    86.90 Outlays from new discretionary
            authority.......................           1           2           3
    86.93 Outlays from discretionary
            balances........................           3           4           1
                                               ---------   ---------  ----------
    87.00   Total outlays (gross)...........           4           6           3
    ----------------------------------------------------------------------------

        Net budget authority and outlays:
    89.00 Budget authority..................           9           3           4
    90.00 Outlays...........................           4           6           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.

                   Object Classification (in millions of dollars)

    ----------------------------------------------------------------------------
    Identification code 20-1409-0-1-751      2001 actual   2002 est.   2003 est.
    ----------------------------------------------------------------------------
    25.2  Other services....................           1           8           2
    32.0  Land and structures...............           1                       2
                                               ---------   ---------  ----------
    99.9    Total new obligations...........           2           8           4
    ---------------------------------------------------------------------------

    [[Page 843]]

                       Contribution for Annuity Benefits

                   Program and Financing (in millions of dollars)

    ----------------------------------------------------------------------------
    Identification code 20-1407-0-1-751      2001 actual   2002 est.   2003 est.
    ----------------------------------------------------------------------------

        Obligations by program activity:
    10.00 Total new obligations (object
            class 12.1).....................         169         200         200
    ----------------------------------------------------------------------------

        Budgetary resources available for obligation:
    21.40 Unobligated balance carried
            forward, start of year..........                      86
    22.00 New budget authority (gross)......         255         200         200
                                               ---------   ---------  ----------
    23.90   Total budgetary resources
              available for obligation......         255         286         200
    23.95 Total new obligations.............        -169        -200        -200
    23.98 Unobligated balance expiring or
            withdrawn.......................                     -86
    24.40 Unobligated balance carried
            forward, end of year............          86
    ----------------------------------------------------------------------------

        New budget authority (gross), detail:
          Mandatory:

    60.00   Appropriation...................         255         200         200
    ----------------------------------------------------------------------------

        Change in obligated balances:
    72.40 Obligated balance, start of year..          15          11          11
    73.10 Total new obligations.............         169         200         200
    73.20 Total outlays (gross).............        -173        -200        -200
    74.40 Obligated balance, end of year....          11          11          11
    ----------------------------------------------------------------------------

        Outlays (gross), detail:
    86.97 Outlays from new mandatory
            authority.......................         169         200         189
    86.98 Outlays from mandatory balances...           4                      11
                                               ---------   ---------  ----------
    87.00   Total outlays (gross)...........         173         200         200
    ----------------------------------------------------------------------------

        Net budget authority and outlays:
    89.00 Budget authority..................         255         200         200
    90.00 Outlays...........................         173         200         200
    ---------------------------------------------------------------------------

        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

                  Unavailable Collections (in millions of dollars)

    ----------------------------------------------------------------------------
    Identification code 20-8413-0-8-373      2001 actual   2002 est.   2003 est.
    ----------------------------------------------------------------------------
    01.99 Balance, start of year............
        Receipts:
    02.80 Assessment funds, offsetting
            collections.....................         417         441         474
        Appropriations:
    05.00 Assessment funds..................        -417        -441        -474
                                               ---------   ---------  ----------
    07.99 Balance, end of year..............
    ---------------------------------------------------------------------------

                   Program and Financing (in millions of dollars)

    ----------------------------------------------------------------------------
    Identification code 20-8413-0-8-373      2001 actual   2002 est.   2003 est.
    ----------------------------------------------------------------------------

        Obligations by program activity:
    09.00 Bank supervision..................         424         441         462
                                               ---------   ---------  ----------
    10.00   Total new obligations...........         424         441         462
    ----------------------------------------------------------------------------

        Budgetary resources available for obligation:
    21.40 Unobligated balance carried
            forward, start of year..........         269         280         297
    22.00 New budget authority (gross)......         435         458         474
                                               ---------   ---------  ----------
    23.90   Total budgetary resources
              available for obligation......         704         738         771
    23.95 Total new obligations.............        -424        -441        -462
    24.40 Unobligated balance carried
            forward, end of year............         280         297         309
    ----------------------------------------------------------------------------

        New budget authority (gross), detail:
          Mandatory:

    69.00   Offsetting collections (cash)...         433         458         474
    69.10   Change in uncollected customer
              payments from Federal sources
              (unexpired)...................           2
                                               ---------   ---------  ----------
    69.90     Spending authority from
                offsetting collections
                (total mandatory)...........         435         458         474
    ----------------------------------------------------------------------------

        Change in obligated balances:
    72.40 Obligated balance, start of year..          60          64          78
    73.10 Total new obligations.............         424         441         462
    73.20 Total outlays (gross).............        -417        -429        -454
    74.00 Change in uncollected customer
            payments from Federal sources
            (unexpired).....................          -2
    74.40 Obligated balance, end of year....          64          78          86
    ----------------------------------------------------------------------------

        Outlays (gross), detail:
    86.97 Outlays from new mandatory
            authority.......................         413         425         450
    86.98 Outlays from mandatory balances...           4           4           4
                                               ---------   ---------  ----------
    87.00   Total outlays (gross)...........         417         429         454
    ----------------------------------------------------------------------------

        Offsets:
          Against gross budget authority and outlays:

            Offsetting collections (cash)
                from:
    88.20     Interest on Federal securities         -15         -16         -16
    88.40     Non-Federal sources:
                Assessments.................        -418        -442        -458
                                               ---------   ---------  ----------
    88.90       Total, offsetting
                  collections (cash)........        -433        -458        -474
          Against gross budget authority only:

    88.95   Change in uncollected customer
              payments from Federal sources
              (unexpired)...................          -2
    ----------------------------------------------------------------------------

        Net budget authority and outlays:
    89.00 Budget authority..................
    90.00 Outlays...........................         -16         -29         -20
    ----------------------------------------------------------------------------

        Memorandum (non-add) entries:
    92.01 Total investments, start of year:
            Federal securities: Par value...         326         345         345
    92.02 Total investments, end of year:
            Federal securities: Par value...         345         345         345
    ---------------------------------------------------------------------------

        The Office of the Comptroller of the Currency was created for the
    purpose of establishing and regulating a national banking system. The
    National Currency Act of 1863 (12 U.S.C. 1 et seq., 12 Stat. 665)
    provided for the chartering and supervising functions in this
    connection. The income of the bureau is derived principally from
    assessments paid by national banks and interest on investments in U.S.
    Government obligations.

        As the Administrator of National Banks, the Office of the
    Comptroller of the Currency charters new banking institutions only after
    investigation and due consideration of charter applications. Supervision
    of existing national banks is aided by the required submission of
    periodic reports and detailed onsite examinations, which are conducted
    by a staff of approximately 1,900 national bank examiners. At present,
    there are approximately 2,300 national banks and 52 Federal branches
    with total assets of more than $3.6 trillion.

        In addition, the Comptroller considers applications for mergers in
    which the resulting bank will be a national bank and applications from
    banks to establish branches. The Comptroller of the Currency also
    promulgates rules and regulations for the guidance of national banks and
    bank directors.

                   Object Classification (in millions of dollars)

    ----------------------------------------------------------------------------
    Identification code 20-8413-0-8-373      2001 actual   2002 est.   2003 est.
    ----------------------------------------------------------------------------

          Personnel compensation:

    11.1    Full-time permanent.............         217         231         246
    11.3    Other than full-time permanent..           5           5           5
    11.5    Other personnel compensation....           2           2           2
                                               ---------   ---------  ----------
    11.9      Total personnel compensation..         224         238         253
    12.1  Civilian personnel benefits.......          74          80          85
    13.0  Benefits for former personnel.....           2           1
    21.0  Travel and transportation of
            persons.........................          26          26          26
    22.0  Transportation of things..........           1           1           1
    23.2  Rental payments to others.........          26          27          28
    23.3  Communications, utilities, and
            miscellaneous charges...........          10           9          10
    24.0  Printing and reproduction.........           1           1           1

    [[Page 844]]

    25.2  Other services....................          45          46          46
    26.0  Supplies and materials............           4           4           4
    31.0  Equipment.........................           8           7           7
    32.0  Land and structures...............           3           1           1
                                               ---------   ---------  ----------
    99.9    Total new obligations...........         424         441         462
    ---------------------------------------------------------------------------

                                  Personnel Summary

    ----------------------------------------------------------------------------
    Identification code 20-8413-0-8-373      2001 actual   2002 est.   2003 est.
    ----------------------------------------------------------------------------
    2001  Total compensable workyears: Full-
            time equivalent employment......       2,837       2,841       2,841
    ---------------------------------------------------------------------------

                          OFFICE OF THRIFT SUPERVISION

                                  Federal Funds

    Public enterprise funds:

                          Office of Thrift Supervision

                   Program and Financing (in millions of dollars)

    ----------------------------------------------------------------------------
    Identification code 20-4108-0-3-373      2001 actual   2002 est.   2003 est.
    ----------------------------------------------------------------------------

        Obligations by program activity:
    10.00 Total new obligations.............         166         168         173
    ----------------------------------------------------------------------------

        Budgetary resources available for obligation:
    21.40 Unobligated balance carried
            forward, start of year..........          82          77          77
    22.00 New budget authority (gross)......         161         168         173
                                               ---------   ---------  ----------
    23.90   Total budgetary resources
              available for obligation......         243         245         250
    23.95 Total new obligations.............        -166        -168        -173
    24.40 Unobligated balance carried
            forward, end of year............          77          77          77
    ----------------------------------------------------------------------------

        New budget authority (gross), detail:
          Mandatory:

    69.00   Offsetting collections (cash)...         166         168         173
    69.10   Change in uncollected customer
              payments from Federal sources
              (unexpired)...................          -5
                                               ---------   ---------  ----------
    69.90     Spending authority from
                offsetting collections
                (total mandatory)...........         161         168         173
    ----------------------------------------------------------------------------

        Change in obligated balances:
    72.40 Obligated balance, start of year..          60          73          73
    73.10 Total new obligations.............         166         168         173
    73.20 Total outlays (gross).............        -158        -168        -173
    74.00 Change in uncollected customer
            payments from Federal sources
            (unexpired).....................           5
    74.40 Obligated balance, end of year....          73          73          73
    ----------------------------------------------------------------------------

        Outlays (gross), detail:
    86.97 Outlays from new mandatory
            authority.......................         158         168         173
    ----------------------------------------------------------------------------

        Offsets:
          Against gross budget authority and outlays:

            Offsetting collections (cash)
                from:
    88.20     Interest on Federal securities          -6          -7          -8
    88.40     Non-Federal sources...........        -160        -161        -165
                                               ---------   ---------  ----------
    88.90       Total, offsetting
                  collections (cash)........        -166        -168        -173
          Against gross budget authority only:

    88.95   Change in uncollected customer
              payments from Federal sources
              (unexpired)...................           5
    ----------------------------------------------------------------------------

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

        Memorandum (non-add) entries:
    92.01 Total investments, start of year:
            Federal securities: Par value...         145         148         148
    92.02 Total investments, end of year:
            Federal securities: Par value...         148         148         148
    ---------------------------------------------------------------------------

        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 1,000 thrifts with
    more than 9,000 operating branches and total assets of more than $974
    billion.

                   Object Classification (in millions of dollars)

    ----------------------------------------------------------------------------
    Identification code 20-4108-0-3-373      2001 actual   2002 est.   2003 est.
    ----------------------------------------------------------------------------

          Personnel compensation:

    11.1    Full-time permanent.............          92          95          98
    11.5    Other personnel compensation....           1           1           1
    11.8    Special personal services
              payments......................           1           1           1
                                               ---------   ---------  ----------
    11.9      Total personnel compensation..          94          97         100
    12.1  Civilian personnel benefits.......          31          31          31
    21.0  Travel and transportation of
            persons.........................          12          11          11
    22.0  Transportation of things..........           1           1           1
    23.2  Rental payments to others.........           7           7           7
    23.3  Communications, utilities, and
            miscellaneous charges...........           2           2           3
    25.2  Other services....................          16          16          17
    26.0  Supplies and materials............           1           1           1
    31.0  Equipment.........................           2           2           2
                                               ---------   ---------  ----------
    99.9    Total new obligations...........         166         168         173
    ---------------------------------------------------------------------------

                                  Personnel Summary

    ----------------------------------------------------------------------------
    Identification code 20-4108-0-3-373      2001 actual   2002 est.   2003 est.
    ----------------------------------------------------------------------------
    2001  Total compensable workyears: Full-
            time equivalent employment......       1,211       1,177       1,165
    ---------------------------------------------------------------------------

                           INTEREST ON THE PUBLIC DEBT

                                  Federal Funds

    General and special funds:

                  Interest on Treasury Debt Securities (Gross)

                   Program and Financing (in millions of dollars)

    ----------------------------------------------------------------------------
    Identification code 20-0550-0-1-901      2001 actual   2002 est.   2003 est.
    ----------------------------------------------------------------------------

        Obligations by program activity:
    10.00 Total new obligations (object
            class 43.0).....................     359,508     338,833     353,087
    ----------------------------------------------------------------------------

        Budgetary resources available for obligation:
    22.00 New budget authority (gross)......     359,508     338,833     353,087
    23.95 Total new obligations.............    -359,508    -338,833    -353,087
    ----------------------------------------------------------------------------

        New budget authority (gross), detail:
          Mandatory:

    60.00   Appropriation...................     359,508     338,833     353,087
    ----------------------------------------------------------------------------

        Change in obligated balances:
    73.10 Total new obligations.............     359,508     338,833     353,087
    73.20 Total outlays (gross).............    -359,508    -338,833    -353,087
    ----------------------------------------------------------------------------

        Outlays (gross), detail:
    86.97 Outlays from new mandatory
            authority.......................     359,508     338,833     353,087
    ----------------------------------------------------------------------------

        Net budget authority and outlays:
    89.00 Budget authority..................     359,508     338,833     353,087

    [[Page 845]]

    90.00 Outlays...........................     359,508     338,833     353,087
    ---------------------------------------------------------------------------

      Budget Authority and Outlays Excluding Full Funding for Federal Retiree
                           Costs (in millions of dollars)

    ----------------------------------------------------------------------------
                                             2001 actual   2002 est.   2003 est.
    ----------------------------------------------------------------------------

        Net budget authority and outlays:
    89.00 Budget authority..................     359,508     338,833     351,861
    90.00 Outlays...........................     359,508     338,833     351,861
    ---------------------------------------------------------------------------

                     Summary of Budget Authority and Outlays

                            (in millions of dollars)

                                         2001 actual  2002 est.   2003 est.
    Enacted/requested:
      Budget Authority..................     359,508     338,833     353,087
      Outlays...........................     359,508     338,833     353,087
    Legislative proposal, not subject to
        PAYGO:
      Budget Authority..................                                  -9
      Outlays...........................                                  -9
                                        ------------------------------------
    Total:
      Budget Authority..................     359,508     338,833     353,078
      Outlays...........................     359,508     338,833     353,078
                                        ====================================

        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. 16

                  Interest on Treasury Debt Securities (Gross)

                  (Legislative proposal, not subject to PAYGO)

                   Program and Financing (in millions of dollars)

    ----------------------------------------------------------------------------
    Identification code 20-0550-2-1-901      2001 actual   2002 est.   2003 est.
    ----------------------------------------------------------------------------

        Obligations by program activity:
    10.00 Total new obligations (object
            class 43.0).....................                                  -9
    ----------------------------------------------------------------------------

        Budgetary resources available for obligation:
    22.00 New budget authority (gross)......                                  -9
    23.95 Total new obligations.............                                   9
    ----------------------------------------------------------------------------

        New budget authority (gross), detail:
          Mandatory:

    60.00   Appropriation...................                                  -9
    ----------------------------------------------------------------------------

        Change in obligated balances:
    73.10 Total new obligations.............                                  -9
    73.20 Total outlays (gross).............                                  -9
    ----------------------------------------------------------------------------

        Outlays (gross), detail:
    86.97 Outlays from new mandatory
            authority.......................                                  -9
    ----------------------------------------------------------------------------

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

        A portion of interest on Treasury debt securities is paid to other
    Government funds that hold Treasury securities as investments. 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)

    ----------------------------------------------------------------------------
                                             2001 actual   2002 est.   2003 est.
    ----------------------------------------------------------------------------
    Governmental receipts:
      20-015800  Transportation fuels tax:
        Enacted/requested...................       1,150       1,138       1,180
      20-065000  Deposit of earnings,
        Federal Reserve System: Enacted/
        requested...........................      26,124      25,596      29,025
      20-085000  Registration, filing, and
        transaction fees: Enacted/requested.           4           4           4
      20-086100  Charges for expenses,
        settlement of international claims:
        Enacted/requested...................                       1           1
      20-086900  Fees for legal and judicial
        services, not otherwise classified:
        Enacted/requested...................          65          65          65
      20-089100  Miscellaneous fees for
        regulatory and judicial services,
        not otherwise classified: Enacted/
        requested...........................           7           7           7
      20-101000  Fines, penalties, and
        forfeitures, agricultural laws:
        Enacted/requested...................           5           5           5
      20-102000  Fines, penalties, and
        forfeitures, economic stabilization
        laws: Enacted/requested.............           9           9           9
      20-103000  Fines, penalties, and
        forfeitures, immigration and labor
        laws: Enacted/requested.............          72          72          72
      20-104000  Fines, penalties, and
        forfeitures, customs, commerce, and
        antitrust laws: Enacted/requested...         108         100         100
      20-105000  Fines, penalties, and
        forfeitures, narcotic prohibition
        and alcohol laws: Enacted/requested.           3           1           1
      20-106000  Forfeitures of unclaimed
        money and property: Enacted/
        requested...........................           8          38          38
      20-108000  Fines, penalties, and
        forfeitures, Federal coal mine
        health and safety laws: Enacted/
        requested...........................          18          18          18
      20-109900  Fines, penalties, and
        forfeitures, not otherwise
        classified: Enacted/requested.......         443         355         355
      20-129900  Gifts to the United States,
        not otherwise classified: Enacted/
        requested...........................          -2           1           1
      20-241100  User fees for IRS: Enacted/
        requested...........................          40          42          43
      20-309200  Recovery from highway trust
        fund for refunds of taxes: Enacted/
        requested...........................         995         957         971
      20-309400  Recovery from airport and
        airway trust fund for refunds of
        taxes: Enacted/requested............          53          47          47
      20-309500  Recovery from leaking
        underground storage tank trust fund
        for refunds of taxes, EPA: Enacted/
        requested...........................           3           5           5
      20-309990  Refunds of moneys
        erroneously received and recovered
        (20X1807): Enacted/requested........        -114        -305        -312
      95-085015  Registration, filing, and
        transaction fees, SEC: Enacted/
        requested...........................       1,343         291
      99-011050  Individual income taxes:
        Enacted/requested...................     994,281     949,827   1,008,989
        Legislative proposal, subject to
          PAYGO.............................                    -646      -2,693
      99-011100  Corporation income and
        excess profits taxes: Enacted/
        requested...........................     151,071     202,547     207,960
        Legislative proposal, subject to
          PAYGO.............................                  -1,102      -2,471
      99-015250  Other Federal fund excise
        taxes: Enacted/requested............         537         472         363
        Legislative proposal, subject to
          PAYGO.............................                    -122        -177
      99-015300  Estate and gift taxes:
        Enacted/requested...................      28,400      27,484      23,559
        Legislative proposal, subject to
          PAYGO.............................                       6        -560
      99-015500  Tobacco excise tax:
        Enacted/requested...................       7,396       8,045       8,115
      99-015600  Alcohol excise tax:
        Enacted/requested...................       7,624       7,627       7,664
      99-015700  Telephone excise tax:
        Enacted/requested...................       5,769       5,984       6,345
      99-031050  Other Federal fund customs
        duties: Enacted/requested...........      12,643      12,721      13,564
        Legislative proposal, subject to
          PAYGO.............................                    -668        -863
      99-089400  Ozone depleting chemicals
        tax: Enacted/requested..............          32          22          13
                                               ---------   ---------  ----------
    General Fund Governmental receipts......   1,238,087   1,240,644   1,301,443
    ----------------------------------------------------------------------------
    Offsetting receipts from the public:
      20-143500  General fund proprietary
        interest receipts, not otherwise
        classified: Enacted/requested.......         228         197         197
      20-145000  Interest payments from
        States, cash management improvement:
        Enacted/requested...................          30          45          44
      20-146310  Interest on quota in
        International Monetary Fund:
        Enacted/requested...................         522         522         522
      20-146400  Interest received on loans
        and credits to foreign nations:
        Enacted/requested...................          54         129         117
      20-148400  Interest on deposits in tax
        and loan accounts: Enacted/requested         951         451         585
      20-149900  Interest received from
        credit financing accounts: Enacted/
        requested...........................      10,336      10,748      11,590
      20-168200  Gain by exchange on foreign
        currency denominated public debt
        securities: Enacted/requested.......           1
      20-286800  Dollar conversion of
        foreign currency loan repayments:
        Enacted/requested...................           9           9           9
      20-286900  Repayment of loans and
        credits to foreign nations: Enacted/
        requested...........................         291          71          85
      20-322000  All other general fund
        proprietary receipts: Enacted/
        requested...........................       1,331       1,331       1,331
      20-387500  Budget clearing account
        (suspense): Enacted/requested.......         307
                                               ---------   ---------  ----------
    General Fund Offsetting receipts from
     the public.............................      14,060      13,503      14,480

    [[Page 846]]

    ----------------------------------------------------------------------------
    Intragovernmental payments:
      13-141000  Interest on investment,
        economic development revolving fund:
        Enacted/requested...................           2           2           2
      14-142400  Interest on investment,
        Colorado River projects: Enacted/
        requested...........................           4           4           4
      14-142700  Interest on advances to
        Colorado River Dam fund, Boulder
        Canyon project: Enacted/requested...          12          12          12
      20-133800  Interest on loans to the
        Presidio: Enacted/requested.........           2           3           3
      20-135100  Interest on loans to BPA:
        Enacted/requested...................          12         423         419
      20-135400  Interest on loans for
        housing for the elderly or
        handicapped: Enacted/requested......         320         230         198
      20-136100  Interest on loans to the
        Secretary of Transportation,
        railroad rehabilitation and
        improvement fund: Enacted/requested.                       3           3
      20-136300  Interest on loans for
        college housing and academic
        facilities loans, Education:
        Enacted/requested...................          11           5          11
      20-140100  Interest on loans to
        Commodity Credit Corporation:
        Enacted/requested...................         536         266         324
      20-140500  Interest on loans to
        H.U.D., college housing loans,
        Education: Enacted/requested........           8           1           3
      20-141700  Interest on loans to
        Tennessee Valley Authority: Enacted/
        requested...........................           4           2           4
      20-141800  Interest on loans to
        Federal Financing Bank: Enacted/
        requested...........................       2,157       1,930       1,484
      20-142500  Interest on loans to rural
        development insurance fund: Enacted/
        requested...........................          85          70          45
      20-143300  Interest on loans to
        national flood insurance fund, FEMA:
        Enacted/requested...................          19          28          24
      20-149500  Interest payments on
        repayable advances to the black lung
        disability trust fund: Enacted/
        requested...........................         568         593         619
        Legislative proposal, not subject to
          PAYGO.............................                               1,606
      20-149700  Payment of interest on
        advances to the Railroad Retirement
        Board: Enacted/requested............         221         222         225
      20-241600  Charges for administrative
        expenses of Social Security Act as
        amended: Enacted/requested..........         335         326         327
      20-310100  Recoveries from Federal
        agencies for settlement of claims
        for contract disuptes: Enacted/
        requested...........................         310
      20-320000  Receivables from cancelled
        accounts: Enacted/requested.........         381         100         100
      20-330600  Transfer of excess receipts
        to the general fund, Federal fund
        payments: Enacted/requested.........                       7
      20-388500  Undistributed
        intragovernmental payments: Enacted/
        requested...........................        -130
      73-142800  Interest on advances to
        Small Business Administration:
        Enacted/requested...................          75          45          22
      91-142200  Interest on loans, higher
        education facilities loan fund:
        Enacted/requested...................           1           1           1
                                               ---------   ---------  ----------
    General Fund Intragovernmental payments.       4,933       4,273       5,436
    ---------------------------------------------------------------------------

                       Other Consolidated Receipt Accounts

                               (in millions of dollars)

    ----------------------------------------------------------------------------
                                             2001 actual   2002 est.   2003 est.
    ----------------------------------------------------------------------------
      20-977920  Interest, Miscellaneous
        trust funds, government-wide........           1           1           1
    ---------------------------------------------------------------------------

                 GENERAL PROVISIONS--DEPARTMENT OF THE TREASURY

        Sec. 110. Any obligation or expenditure by the Secretary of the
    Treasury in connection with law enforcement activities of a Federal
    agency or a Department of the Treasury law enforcement organization in
    accordance with 31 U.S.C. 9703(g)(4)(B) from unobligated balances
    remaining in the Fund on September 30, [2002] 2003, shall be made in
    compliance with reprogramming guidelines.
        Sec. 111. 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. The funds provided to the Bureau of Alcohol, Tobacco and
    Firearms for fiscal year 2002 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] Sec. 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, Interagency Crime and Drug
    Enforcement, and United States Secret Service may be transferred between
    such appropriations upon [the] advance [approval] notification of the
    Committees on Appropriations. No transfer may increase or decrease any
    such appropriation by more than 2 percent.
        [Sec. 114] Sec. 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]
    notification of the Committees on Appropriations. No transfer may
    increase or decrease any such appropriation by more than 2 percent.
        [Sec. 115] Sec. 114. Not to exceed 2 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 [approval] notification of the
    Committees on Appropriations. No transfer may increase or decrease any
    such appropriation by more than 2 percent.
        [Sec. 116] 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. 117] Sec. 116. 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] Sec. 117. 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.
        [Sec. 119. Funds appropriated by this Act, or made available by the
    transfer of funds in this Act, for intelligence and intelligence-related
    activities of the Department of the Treasury are deemed to be
    specifically authorized by the Congress for purposes of section 504 of
    the National Security Act of 1947 (50 U.S.C. 414) during fiscal year
    2002 until enactment of the Intelligence Authorization Act for fiscal
    year 2002].
        [Sec. 120] Sec. 118. Section 122 of Public Law 105-119 (5 U.S.C.
    3104 note), as amended [by Public Law 105-277], is further amended in
    subsection (g)(1), by striking [``3 years'' and inserting ``4 years'';
    and by striking ``, the United States Customs Service, and the United
    States Secret Service''] ``4 years'' and inserting ``5 years''.
        [Sec. 121] Sec. 119. None of the funds appropriated or otherwise
    made available by this or any other Act may be used by the United States
    Mint to construct or operate any museum without [the explicit approval]
    advance notification of the House Committee on Financial Services and
    the Senate Committee on Banking, Housing, and Urban Affairs.
        [Sec. 122] Sec. 120. None of the funds appropriated or made
    available by this Act may be used for the production of Customs
    Declarations that do not inquire whether the passenger had been in the
    proximity of livestock.
        [Sec. 123] Sec. 121. In addition to any other transfer authority in
    this Act and upon [approval] advance notification of the Committees on
    Appropriations, the Secretary of the Treasury may transfer out of any
    appropriations available in this title such sums as are necessary to
    meet financial statement audit requirements of the United States Customs
    Service and the Financial Management Service, not to exceed a total of
    $3,000,000.
        Sec. 122. The Federal Law Enforcement Training Center is directed to
    establish an accrediting body that will include representatives from the
    Federal law enforcement community, as well as non-Federal accreditation
    experts involved in law enforcement training. The purpose of this body
    will be to establish standards for measuring and assessing the quality
    and effectiveness of Federal law enforcement training pro

    [[Page 847]]

    grams, facilities, and instructors. (Treasury Department Appropriations
    Act, 2002.)

                           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 2002 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] 504. 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] 505. (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] 506. 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] 507. No funds appropriated by this Act shall be available
    to pay for an abortion, or the administrative expenses in connection
    with any health plan under the Federal employees health benefit program
    which provides any benefits or coverage for abortions.
        Sec. [510] 508. The provision of section [509] 507 shall not apply
    where the life of the mother would be endangered if the fetus were
    carried to term, or the pregnancy is the result of an act of rape or
    incest.
        [Sec. 511. Except as otherwise specifically provided by law, not to
    exceed 50 percent of unobligated balances remaining available at the end
    of fiscal year 2002 from appropriations made available for salaries and
    expenses for fiscal year 2002 in this Act, shall remain available
    through September 30, 2003, for each such account for the purposes
    authorized: Provided, That a request shall be submitted to the
    Committees on Appropriations for approval prior to the expenditure of
    such funds: Provided further, That these requests shall be made in
    compliance with reprogramming guidelines.]
        Sec. [512] 509. 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. 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. [514] 510. For the purpose of resolving litigation and
    implementing any settlement agreements regarding the nonforeign area
    cost-of-living allowance program, the Office of Personnel Management may
    accept and utilize (without regard to any restriction on unanticipated
    travel expenses imposed in an Appropriations Act) funds made available
    to the Office pursuant to court approval.
        Sec. [515] 511. No funds appropriated or otherwise made available
    under this Act shall be made available to any person or entity that has
    been convicted of violating the Buy American Act (41 U.S.C. 10a-10c).
        Sec. 512. Beginning in fiscal year 2003 and thereafter, none of the
    funds made available to the President for official expenses shall be
    expended for any other purpose and any unused portion of such funds
    shall revert to the Treasury pursuant to 31 U.S.C. 1552: Provided
    further, That no such funds shall be considered as taxable to the
    President.
        Sec. 513. Beginning in fiscal year 2003 and thereafter,
    appropriations available to the President, Vice President, and Offices
    and Councils in the Executive Offices of the President shall be
    available for services as authorized by 5 U.S.C. 3109 and 3 U.S.C. 105-
    07; the hire of passenger motor vehicles; and for the participation by
    the Office of National Drug Control Policy in joint projects or in the
    provision of services on matters of mutual interest with non-profit,
    research, or public organizations or agencies, with or without
    reimbursement.
        Sec. 514. Beginning in fiscal year 2003 and thereafter,
    notwithstanding section 202 of the National Environmental Policy Act of
    1969, the Council on Environmental Quality shall consist of one member,
    appointed by the President, by and with the advice and consent of the
    Senate, serving as chairman and exercising all powers, functions, and
    duties of the Council.
        Sec. 515. During fiscal year 2003, the Office of National Drug
    Control Policy is authorized to accept, hold, administer, and utilize
    gifts, both real and personal, public and private, without fiscal year
    limitation, for the purpose of aiding or facilitating the work of the
    Office.
        Sec. 516. Sections 2471 and 2471a of Title 42, U.S. Code, are hereby
    repealed. (Treasury Department Appropriations Act, 2002.)