[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)
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Identification code 20-0101-0-1-803 2001 actual 2002 est. 2003 est.
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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
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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
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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
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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
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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
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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)
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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
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Personnel Summary
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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
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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
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Net budget authority and outlays:
89.00 Budget authority.................. 62 69 69
90.00 Outlays........................... 46 76 68
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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)
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Identification code 20-0115-0-1-803 2001 actual 2002 est. 2003 est.
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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
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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
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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
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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
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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
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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
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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
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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
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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.)