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


                     THE BUDGET FOR FISCAL YEAR 2003


 
                       DEPARTMENT OF THE TREASURY



                          DEPARTMENTAL OFFICES

                          Salaries and Expenses

    For necessary expenses of the Departmental Offices including 
operation and maintenance of the Treasury Building and Annex; hire of 
passenger motor vehicles; maintenance, repairs, and improvements of, and 
purchase of commercial insurance policies for, real properties leased or 
owned overseas, when necessary for the performance of official business; 
not to exceed $3,500,000 for official travel expenses; not to exceed 
$3,813,000, to remain available until expended for information 
technology modernization requirements; not to exceed $150,000 for 
official reception and representation expenses; not to exceed $258,000 
for unforeseen emergencies of a confidential nature, to be allocated and 
expended under the direction of the Secretary of the Treasury and to be 
accounted for solely on his certificate, [$177,142,000] $199,127,000: 
Provided, That of these amounts $2,900,000 is available for grants to 
State and local law enforcement groups to help fight money laundering: 
Provided further, [That of these amounts $2,000,000 shall be available 
for a grant associated with research on transfer pricing, and that such 
sum shall be transferred within 90 days of enactment of this Act]: That 
of these amounts, $5,893,000 shall be for the Treasury-wide Financial 
Statement Audit Program, of which such amounts as may be necessary may 
be transferred to accounts of the Department's offices and bureaus to 
conduct audits: Provided further, That this transfer authority shall be 
in addition to any other provided in this Act. (Treasury Department 
Appropriations Act, 2002; additional authorizing legislation required.)

               Program and Financing (in millions of dollars)

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

    Obligations by program activity:
      Direct program:

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

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

    New budget authority (gross), detail:
      Discretionary:

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

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

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

    Offsets:
      Against gross budget authority and outlays:

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

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

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

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

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

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

    Departmental Offices' function in the Department of the Treasury is 
to provide basic support to the Secretary of the Treasury, who is the 
chief operating executive of the Department. The Secretary of the 
Treasury maintains the primary role in formulating and managing the 
domestic and international tax and financial policies of the Federal 
Government. The Secretary's responsibilities funded by the Salaries and 
Expenses appropriation include: recommending and implementing United 
States domestic and international economic and tax policy; fiscal 
policy; governing the fiscal operations of the Government; maintaining 
foreign assets control; managing the public debt; overseeing the major 
law enforcement functions carried out by the Department of the Treasury; 
managing development financial policy; representing the United States on 
international monetary, trade and investment issues; overseeing 
Department of the Treasury overseas operations; and directing the 
administrative operations of the Department of the Treasury.

    In support of the Secretary, the Salaries and Expenses appropriation 
provides resources for policy formulation and implementation in the 
areas of domestic and international financial, investment, tax, 
economic, trade and financial operations and general fiscal policy. This 
appropriation also provides resources for administrative support to the 
Secretary and policy components, and coordination of Departmental 
administrative policies in financial and personnel management, 
procurement operations, and automated information systems and 
telecommunications.

    Economic Policies and Programs.--The function of the Economic 
Policies and Programs Activity is to advise the Secretary and Deputy 
Secretary in economic areas such as: (1) monitors macro- and micro-
economic developments and assists in determining appropriate economic 
policies; develops an overall appraisal of the current state of, and 
outlook for the economy; provides written and oral briefing materials 
for the

[[Page 798]]

Secretary, other officials, and outsiders; participates in interagency 
groups working on economic matters to develop and maintain a coordinated 
and consistent government-wide economic program; and (2) the formulation 
and execution of U.S. international economic and financial policies 
regarding a wide range of international development and analysis 
functions involving: trade and investment, energy policy, monetary 
affairs, development financing, and general economic research into 
international financial issues. The Office of International Affairs 
works closely with other Federal agencies and international financial 
institutions, and coordinates international financial and macro-economic 
policy with the National Economic Council (Annual Economic Summit), the 
National Security Council, the Council of Economic Advisors, the Office 
of Management and Budget (foreign country risk review), the United 
States Trade Representative (financial services, investment, etc.), and 
all components of the Executive Office of the President. Under 
Presidential Executive order, the Office of International Affairs 
participates with the Department of State in the collection and analysis 
of economic information on foreign countries. In the areas of 
international monetary and foreign exchange policy, the Office of 
International Affairs shares responsibility with the Federal Reserve 
(principally, the Board of Governors, but also the Federal Reserve Bank 
of New York) in working closely with the International Monetary Fund. In 
the area of international development, the Office of International 
Affairs formulates resource needs, notably U.S. contributions, policies 
and programs for various Multilateral Development Banks. With the 
Export-Import Bank, the Office of International Affairs has 
responsibility for export credit finance. This activity includes the 
Office of the Assistant Secretary (Economic Policy), the immediate 
offices of the Under Secretary (International Affairs), the Assistant 
Secretary (International Affairs) and the Office of International 
Affairs.

    Financial Policies and Programs.--The function of the Financial 
Policies and Programs Activity is to advise the Secretary and Deputy 
Secretary in areas of domestic finance, banking, fiscal policy and 
operations, and other related financial matters, including development 
of policies and guidance in the areas of financial institutions, federal 
debt finance, financial regulation, and capital markets. Specifically, 
this activity ensures that the management of the Federal government's 
cash minimizes risk and strikes a balance between cash needs and short-
term investments. This activity provides decision makers and 
stakeholders with: (1) timely, concise and thorough policies, guidance 
and analysis in the areas of: financial institutions, financial 
regulation, the equitable and efficient delivery of financial services, 
the availability of credit, financial crimes, federal debt finance, 
capital markets, the privatization of government assets, and any other 
issues related to domestic finance and financial services; and (2) 
recommendations regarding the development and implementation of tax 
policies and programs; official estimates of all Government receipts for 
the President's Budget, fiscal policy decisions, and cash management 
decisions; policy criteria reflected in regulations and rulings to 
implement the Internal Revenue Code; negotiation of tax treaties for the 
United States; and economic and legal policy analysis for domestic and 
international tax policy decisions. This activity includes the immediate 
office of the Under Secretary (Domestic Finance), the Assistant 
Secretary (Financial Institutions), the Assistant Secretary (Financial 
Markets), the Fiscal Assistant Secretary, and the Deputy Assistant 
Secretary for Community Development Policy and the Assistant Secretary 
(Tax Policy).

    Enforcement Policies and Programs.--The function of the Enforcement 
Policies and Programs activity is to provide policy development, 
guidance and coordination to Treasury's law enforcement entities to 
combat money laundering and other financial crime, interdict illegal 
drugs, reduce violent crime, protect our nation's leaders, and provide 
quality training for enforcement personnel. Responsibilities include: 
(1) providing Departmental oversight and supervision of U.S. Customs 
Service, U.S. Secret Service, Federal Law Enforcement Training Center, 
Financial Crimes Enforcement Network, Bureau of Alcohol, Tobacco, and 
Firearms, and Executive Office of Asset Forfeiture; and (2) negotiating 
international agreements on behalf of the Secretary to engage in joint 
law enforcement operations for the exchange of financial information and 
records. The Office of Enforcement administers economic sanctions 
against selective foreign countries, international narcotics traffickers 
and international terrorists in furtherance of U.S. foreign policy and 
national security goals. This activity includes the immediate offices of 
the Under Secretary for Enforcement and the Assistant Secretary 
(Enforcement), including the Office of Foreign Assets Control.

    Treasury-wide Management Policies and Programs.--The Treasury-wide 
Management Policies and Programs Activity provides policy advice on 
matters involving the internal management of the Department and its 
bureaus; coinage and currency production and security; the sale and 
retention of savings bonds; financial management, information systems, 
security, property management, human resources, procurement and 
contracting, strategic planning; and customer service. This activity is 
responsible for implementing the functions of the Chief Financial 
Officer (CFO), the Government Performance Results Act (GPRA), and the 
Information Technology Management Reform Act which includes efficient 
and effective use of the Treasury's resources. This activity includes 
the Office of the Assistant Secretary (Management) and Chief Financial 
Officer and the Treasurer of the United States.

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

                         PERFORMANCE MEASURES

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

               Object Classification (in millions of dollars)

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

      Direct obligations:

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

[[Page 799]]

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

                              Personnel Summary

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

                                

        Department-Wide Systems and Capital Investments Programs

                      (including transfer of funds)

    For development and acquisition of automatic data processing 
equipment, software, and services for the Department of the Treasury, 
$68,828,000, to remain available until expended: Provided, That these 
funds shall be transferred to accounts and in amounts as necessary to 
satisfy the requirements of the Department's offices, bureaus, and other 
organizations: Provided further, That this transfer authority shall be 
in addition to any other transfer authority provided in this Act[: 
Provided further, That none of the funds appropriated shall be used to 
support or supplement the Internal Revenue Service appropriations for 
Information Systems]. (Treasury Department Appropriations Act, 2002.)

               Program and Financing (in millions of dollars)

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

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

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

    New budget authority (gross), detail:
      Discretionary:

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

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

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

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

    The 1997 Treasury Postal Appropriations Act established this account 
which is authorized to be used by or on behalf of Treasury bureaus, at 
the Secretary's discretion, to modernize business processes and increase 
efficiency through technology investments.

               Object Classification (in millions of dollars)

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

      Direct obligations:

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

                                

                       Office of Inspector General

                          salaries and expenses

    For necessary expenses of the Office of Inspector General in 
carrying out the provisions of the Inspector General Act of 1978, as 
amended, not to exceed $2,000,000 for official travel expenses, 
including hire of passenger motor vehicles; and not to exceed $100,000 
for unforeseen emergencies of a confidential nature, to be allocated and 
expended under the direction of the Inspector General of the Treasury, 
[$35,424,000]; $37,375,000. (Treasury Department Appropriations Act, 
2002; additional authorizing legislation required.)

               Program and Financing (in millions of dollars)

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

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

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

    New budget authority (gross), detail:
      Discretionary:

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

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

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

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

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

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

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

    The Office of Inspector General conducts and supervises audits, 
evaluations and investigations designed to: (1) promote economy, 
efficiency, and effectiveness and prevent fraud, waste, and abuse in 
Departmental programs and operations; and (2) keep the Secretary and the 
Congress fully and currently informed of problems and deficiencies in 
the administration of Departmental programs and operations. The audit 
function provides program audit, contract audit and financial statement 
audit services. Contract audits provide professional advice to agency 
contracting officials on accounting and financial matters relative to 
negotiation, award, administration, repricing, and settlement of 
contracts. Program audits review and audit all facets of agency 
operations. Financial statement

[[Page 800]]

audits assess whether financial statements fairly present the agency's 
financial condition and results of operations, the adequacy of 
accounting controls, and compliance with laws and regulations. These 
audits contribute significantly to improved financial management by 
helping Treasury managers identify improvements needed in their 
accounting and internal control systems. The evaluations function 
reviews program performance and issues critical to the mission of the 
Department, including assessing the Department's implementation of the 
Government Performance and Results Act. The investigative function 
provides for the detection and investigation of improper and illegal 
activities involving programs, personnel, and operations. This 
appropriation also provides for the oversight of internal investigations 
made by the Offices of Internal Affairs and Inspection in the Bureau of 
ATF, the Customs Service, and the Secret Service. 

               Object Classification (in millions of dollars)

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

      Personnel compensation:

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

                              Personnel Summary

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

                                

                Inspector General for Tax Administration

                          salaries and expenses

    For necessary expenses of the Treasury Inspector General for Tax 
Administration in carrying out the Inspector General Act of 1978, as 
amended, including purchase (not to exceed 150 for replacement only for 
police-type use) and hire of passenger motor vehicles (31 U.S.C. 
1343(b)); services authorized by 5 U.S.C. 3109, at such rates as may be 
determined by the Inspector General for Tax Administration; not to 
exceed $6,000,000 for official travel expenses; and not to exceed 
$500,000 for unforeseen emergencies of a confidential nature, to be 
allocated and expended under the direction of the Inspector General for 
Tax Administration, [$123,746,000] $131,637,000. (Treasury Department 
Appropriations Act, 2002; additional authorizing legislation required.)
    [For emergency expenses to respond to the Spetember 11, 2001, 
terrorist attacks on the United States, for ``Salaries and Expenses'' 
$2,032,000, to remain available until expended, to be obligated from 
amounts made available by Public Law 107-38.] (Emergency Supplemental 
Act, 2002.)

               Program and Financing (in millions of dollars)

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

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

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

    New budget authority (gross), detail:
      Discretionary:

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

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

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

    Offsets:
      Against gross budget authority and outlays:

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

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

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

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

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

    The Treasury Inspector General for Tax Administration (TIGTA) 
conducts audits, investigations, and evaluations to assess the 
operations and programs of the Internal Revenue Service (IRS) and 
Related Entities, the IRS Oversight Board and the Office of Chief 
Counsel to: (1) promote the economic, efficient and effective 
administration of the nation's tax laws and to detect and deter fraud 
and abuse in IRS programs and operations; and (2) recommend actions to 
resolve fraud and other serious problems, abuses, and deficiencies in 
these programs and operations, and keep the Secretary and the Congress 
fully and currently informed of these issues and the progress made in 
resolving them. TIGTA reviews existing and proposed legislation and 
regulations relating to the programs and operations of the IRS and 
Related Entities and makes recommendations concerning the impact of such 
legislation and regulations on the economy and efficiency in the 
administration of programs and operations of the IRS and Related 
Entities. The audit function provides program audit, contract audit and 
financial statement audit services. Program audits review and audit all 
facets of IRS and Related Entities. Contract audits provide professional 
advice to IRS contracting officials on accounting and financial matters 
relative to negotiation, award, administration, repricing, and 
settlement of contracts. The evaluations function reviews program 
performance and issues critical to the mission of the IRS. The 
investigative function provides for the detection and investigation of 
improper and illegal activities involving IRS programs and operations 
and protects the IRS and Related Entities against external attempts to 
corrupt or threaten their employees.

[[Page 801]]

                          PERFORMANCE MEASURES

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

               Object Classification (in millions of dollars)

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

      Direct obligations:

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

                              Personnel Summary

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

                                

           Treasury Building and Annex Repair and Restoration

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

               Program and Financing (in millions of dollars)

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

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

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

    New budget authority (gross), detail:
      Discretionary:

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

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

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

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

    This appropriation funds repairs and selected improvements to 
maintain the Main Treasury and Annex buildings.

               Object Classification (in millions of dollars)

----------------------------------------------------------------------------
Identification code 20-0108-0-1-803      2001 actual   2002 est.   2003 est.
----------------------------------------------------------------------------
11.1  Personnel compensation: Full-time 
        permanent.......................           1           1           1
23.1  Rental payments to GSA............           5           5           5
25.2  Other services....................           1           3           3
26.0  Supplies and materials............                       1
31.0  Equipment.........................           3
32.0  Land and structures...............          37          24          24
                                           ---------   ---------  ----------
99.9    Total new obligations...........          47          34          33
---------------------------------------------------------------------------

                              Personnel Summary

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

                                

                  Expanded Access to Financial Services

                      (including transfer of funds)

    To develop and implement programs to expand access to financial 
services for low- and moderate-income individuals, $2,000,000, such 
funds to become available upon authorization of this program as provided 
by law and to remain available until expended: Provided, That of these 
funds, such sums as may be necessary may be transferred to accounts of 
the Department's offices, bureaus, and other organizations: Provided 
further, That this transfer authority shall be in addition to any other 
transfer authority provided in this Act. (Treasury Department 
Appropriations Act, 2002.)

               Program and Financing (in millions of dollars)

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

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

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

    New budget authority (gross), detail:
      Discretionary:

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

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

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

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



[[Page 802]]



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

                                

                          Counterterrorism Fund

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

               Program and Financing (in millions of dollars)

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

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

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

    New budget authority (gross), detail:
      Discretionary:

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

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

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

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

    The budget includes $40 million to cover unbudgeted critical costs 
associated with: (1) providing support to counter, investigate, or 
prosecute domestic or international terrorism, including payment of 
rewards in connection with these activities; and (2) re-establishing the 
operational capability of an office, facility or other property damaged 
or destroyed as a result of any domestic or international terrorist 
incident. Treasury bureaus have important counterterrorism 
responsibilities including: protecting the President; designing and 
implementing security at National Special Security Events (NSSEs); 
investigating arson, explosives and firearms incidents; conducting 
financial investigations relating to terrorism; preventing weapons of 
mass destruction from entering our country; and implementing sanctions 
against terrorist organizations. Funds would be reimbursed to Treasury 
bureaus or departmental offices to compensate for costs incurred in 
areas such as travel, transportation, rentals and communications, print 
and graphics, other services, supplies, equipment, and unvouchered 
funds. Further, the Counterterrorism Fund can be used to reimburse any 
Federal agency for costs related to their participation over and above 
normal operations in the NSSE security plan at the direction of the 
Secret Service.

                                

                        Treasury Forfeiture Fund 

              Unavailable Collections (in millions of dollars)

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

               Program and Financing (in millions of dollars)

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

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

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

    New budget authority (gross), detail:
      Mandatory:

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

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

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

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

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

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

[[Page 803]]

certain costs and expenses related to seizures and forfeitures that 
occur pursuant to the Treasury Department's law enforcement activities. 
The Coast Guard also participates in the program.

    The Fund supports Treasury's Law Enforcement Mission and associated 
goals by providing funds to participating law enforcement bureaus. The 
following performance measurements are provided in compliance with the 
Government Performance and Results Act of 1993 (GPRA).

                    PERFORMANCE AND WORKLOAD MEASURES

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

               Object Classification (in millions of dollars)

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

                                

                   Presidential Election Campaign Fund

              Unavailable Collections (in millions of dollars)

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

               Program and Financing (in millions of dollars)

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

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

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

    New budget authority (gross), detail:
      Mandatory:

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

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

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

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

    Matching funds in primaries.--Upon certification by the Federal 
Election Commission, every candidate eligible to receive payments is 
entitled to an amount equal to the contributions each has received on or 
after the beginning of the calendar year immediately preceding the 
election year.

    Nominating conventions of parties.--Upon certification by the 
Commission, payments may be made to the national committee of a major 
party or a minor party which elects to receive its entitlement. The 
total of such payments will be limited to the amount in the account at 
the time of payment. The national committee of each party may receive 
payments beginning on July 1 of the year immediately preceding the 
calendar year in which a presidential nominating convention of the 
political party is held. The two major parties will receive $4 million 
each, plus a cost-of-living increase.

    Candidates for general elections.--The eligible candidates of each 
major party in a presidential election will be entitled to equal 
payments in an amount which, in the aggregate, shall not exceed $20 
million each, plus a cost-of-living increase.

    Also, provision is made for new parties, minor parties and 
candidates, who may receive in excess of 5 percent of the popular vote 
and therefore be entitled to reimbursement of qualified campaign 
expenditures.

                                

        United States Community Adjustment and Investment Program

               Program and Financing (in millions of dollars)

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

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

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

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

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

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

    This program provided credit to both new and existing businesses 
within communities that suffered job losses as a result of changing 
trade patterns with Canada and Mexico associated with NAFTA. The funding 
was used to administer provision of technical assistance, grants, loans, 
loan guarantees, and other financial subsidies endorsed by the inter-
agency finance committee established by section 7 of Executive Order 
12916.

                                

                         Sallie Mae Assessments

              Unavailable Collections (in millions of dollars)

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

               Program and Financing (in millions of dollars)

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

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

[[Page 804]]



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

    New budget authority (gross), detail:
      Discretionary:

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

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

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

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

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

                              Personnel Summary

----------------------------------------------------------------------------
Identification code 20-5407-0-2-808      2001 actual   2002 est.   2003 est.
----------------------------------------------------------------------------
1001  Total compensable workyears: Full-
        time equivalent employment......           2           4           4
---------------------------------------------------------------------------

                                

Public enterprise funds:

                       Exchange Stabilization Fund

               Program and Financing (in millions of dollars)

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

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

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

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

    New budget authority (gross), detail:
      Mandatory:

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

    Change in obligated balances:
72.40 Obligated balance, start of year..      13,924      13,924      13,924
74.40 Obligated balance, end of year....      13,924      13,924      13,924
----------------------------------------------------------------------------

    Offsets:
      Against gross budget authority and outlays:

        Offsetting collections (cash) 
            from:
88.20     Interest on Federal securities        -494        -507        -573
88.40     Interest on foreign 
            investments.................        -501        -543        -612
                                           ---------   ---------  ----------
88.90       Total, offsetting 
              collections (cash)........        -995      -1,050      -1,185
----------------------------------------------------------------------------

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

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

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

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

    The Secretary of the Treasury is authorized to deal in gold and 
foreign exchange and other instruments of credit and securities as 
deemed necessary, consistent with U.S. obligations in the International 
Monetary Fund (IMF), regarding orderly exchange arrangements and a 
stable system of exchange rates. An Exchange Stabilization Fund, with a 
capital of $200 million, is authorized by law for this purpose (31 
U.S.C. 5302). All earnings and interest accruing to this fund are 
available for the purposes thereof. Transactions in special drawing 
rights (SDR's) and U.S. holdings of SDR's are administered by the fund. 
U.S. drawings from the IMF are also advanced to the fund.

    The principal sources of the fund's income have been profits on 
foreign exchange transactions and earnings on investments held by the 
fund, including interest earned on fund holdings of U.S. Government 
securities.

    The amounts reflected in the 2002 and 2003 estimates entail only 
projected net interest earnings on Exchange Stabilization Fund (ESF) 
assets. The estimates are subject to considerable variance, depending on 
changes in the amount and composition of assets and the interest rates 
applied to investments. In addition, exchange rate fluctuations can 
cause the dollar value of income received on foreign currency and SDR 
investments to fluctuate. Moreover, estimates make no attempt to 
forecast valuation gains or losses on SDR holdings or realized gains or 
losses on foreign currency holdings. As required by Public Law 95-612, 
the fund is not used to meet the administrative expenses.

                        Statement of Operations (in millions of dollars)

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

                             Balance Sheet (in millions of dollars)

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

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

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

[[Page 805]]


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

                                

Intragovernmental funds:

                          Working Capital Fund 

               Program and Financing (in millions of dollars)

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

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

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

    New budget authority (gross), detail:
      Mandatory:

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

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

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

    Offsets:
      Against gross budget authority and outlays:

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

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

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

    Central services in the Department of the Treasury working capital 
fund include: telecommunications, printing, reproduction, computer 
support/usage, personnel/payroll, automated financial management 
systems, training, centralized short-term management assistance, 
procurement information, information technology services, public 
education, an environmental health and safety program, and printing 
procurement services. These services are provided on a reimbursable 
basis at rates which will recover the fund's operating expenses, 
including accrual of annual leave and depreciation of equipment.

               Object Classification (in millions of dollars)

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

                              Personnel Summary

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

                                

                         Treasury Franchise Fund

               Program and Financing (in millions of dollars)

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

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

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

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

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

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

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

    Offsets:
      Against gross budget authority and outlays:

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

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

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

[[Page 806]]

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

    Department of the Treasury was chosen as a pilot Franchise Fund 
under P.L. 103-356, the Government Management and Reform Act of 1994. 
Begun in 1997, financial and administrative services included in the 
Franchise Fund (Fund) are financed on a fee-for-service basis. 
Treasury's Fund is a revolving fund used to supply financial and 
administrative services on the basis of services supplied. For 2003, 
service activities are expected to have spending authority of $303 
million and employ 497 people.

    Activities included in the Fund are financial training, accounting 
cross-servicing, and various administrative support services. The Fund 
concept is intended to increase competition for government and financial 
administrative services, resulting in lower costs and higher quality.

               Object Classification (in millions of dollars)

----------------------------------------------------------------------------
Identification code 20-4560-0-4-803      2001 actual   2002 est.   2003 est.
----------------------------------------------------------------------------
11.1  Personnel compensation: Full-time 
        permanent.......................          24          28          30
12.1  Civilian personnel benefits.......           7           9          10
21.0  Travel and transportation of 
        persons.........................           1           1           1
23.3  Communications, utilities, and 
        miscellaneous charges...........           1           3           3
24.0  Printing and reproduction.........           3           4           4
25.2  Other services....................         193         250         256
26.0  Supplies and materials............                       1           1
31.0  Equipment.........................           3           5           6
                                           ---------   ---------  ----------
99.9    Total new obligations...........         232         301         311
---------------------------------------------------------------------------

                              Personnel Summary

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

                                

Credit accounts:

            Air Transportation Stabilization Program Account

               Program and Financing (in millions of dollars)

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

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

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

    New budget authority (gross), detail:
      Discretionary:

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

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

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

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

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

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

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

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

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

               Object Classification (in millions of dollars)

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

      Direct obligations:

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

                              Personnel Summary

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

                                

   Air Transportation Stabilization Guaranteed Loan Financing Account

               Program and Financing (in millions of dollars)

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

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

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

[[Page 807]]

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

    New financing authority (gross), detail:
      Mandatory:

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

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

    Offsets:
      Against gross financing authority and 
          financing disbursements:

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

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

             Status of Guaranteed Loans (in millions of dollars)

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

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

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

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

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

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

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

                             Balance Sheet (in millions of dollars)

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

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

                                

              Community Development Financial Institutions

                          Fund Program Account

    To carry out the Community Development Banking and Financial 
Institutions Act of 1994, including services authorized by 5 U.S.C. 
3109, but at rates for individuals not to exceed the per diem rate 
equivalent to the rate for ES-3, [$80,000,000] $68,255,000, to remain 
available until September 30, [2003] 2004, of which $5,000,000 shall be 
for technical assistance and training programs designed to benefit 
Native American, Native Hawaiian, and Alaskan Native communities, and up 
to [$9,500,000] $9,850,000 may be used for administrative expenses, 
including administration of the New Markets Tax Credit, up to $6,000,000 
may be used for the cost of direct loans, and up to $1,000,000 may be 
used for administrative expenses to carry out the direct loan program: 
Provided, That the cost of direct loans, including the cost of modifying 
such loans, shall be as defined in section 502 of the Congressional 
Budget Act of 1974, as amended: Provided further, That these funds are 
available to subsidize gross obligations for the principal amount of 
direct loans not to exceed [$51,800,000] $11,000,000. (Departments of 
Veterans Affairs and Housing and Urban Development, and Independent 
Agencies Appropriations Act, 2002; additional authorizing legislation 
required.)

               Program and Financing (in millions of dollars)

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

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

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

    New budget authority (gross), detail:
      Discretionary:

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

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

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

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

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

[[Page 808]]

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

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

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

    Administrative expense data:
351001Budget authority..................           1           1           1
358001Outlays from balances.............           1           1           1
---------------------------------------------------------------------------

    The Riegle Community Development and Regulatory Improvement Act of 
1994 established the Community Development Financial Institutions (CDFI) 
Fund. The CDFI Fund provides equity investments, grants, loans, and 
technical assistance to new and existing community development financial 
institutions (CDFIs) such as community development banks, community 
development credit unions, community development loan and venture 
capital funds, and microenterprise loan funds. Funds provided by the 
CDFI Fund will enhance the capacity of these institutions to finance 
economic development, including small businesses, community facilities, 
housing, and other community development initiatives in distressed 
urban, rural, Native American, Native Hawaiian, and Alaska Native 
communities. The CDFI Fund also provides grants to insured depository 
institutions to facilitate investment in CDFIs and increase community 
lending activities. In addition, the CDFI Fund administers the New 
Markets Tax Credit Program by providing allocations of tax credits to 
Community Development Entities (CDEs) which in turn provide the tax 
credits to entities which invest in the CDEs. The Fund is seeking 
reauthorization of its activities under the Community Development 
Banking and Financial Institutions Act.

    The CDFI Fund helps to address the urgent problems of declining 
economic and social infrastructure, loss of jobs, lack of private 
enterprise, and deteriorating housing facing many American communities 
today. Government investment and technical assistance supplements 
private funds and expertise to ensure that CDFIs are effective in 
restoring and creating healthy economies.

                          PERFORMANCE MEASURES

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

               Object Classification (in millions of dollars)

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

                              Personnel Summary

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

                                

Community Development Financial Institutions Fund Direct Loan Financing 
                                 Account

               Program and Financing (in millions of dollars)

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

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

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

    New financing authority (gross), detail:
      Discretionary:

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

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

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

    Offsets:
      Against gross financing authority and 
          financing disbursements:

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

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

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

[[Page 809]]

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

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

               Status of Direct Loans (in millions of dollars)

----------------------------------------------------------------------------
Identification code 20-4088-0-3-451      2001 actual   2002 est.   2003 est.
----------------------------------------------------------------------------
    Position with respect to appropriations act 
                limitation on obligations:
1111  Limitation on direct loans........          12          11          11
                                           ---------   ---------  ----------
1150    Total direct loan obligations...          12          11          11
----------------------------------------------------------------------------

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

                             Balance Sheet (in millions of dollars)

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

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

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

                                

  

                               Trust Funds

                    Violent Crime Reduction Programs

               Program and Financing (in millions of dollars)

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

    Obligations by program activity:
      Direct program:

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

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

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

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

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

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

    Offsets:
      Against gross budget authority and outlays:

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

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

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

    Amounts for the Department of the Treasury's portion of Crime 
Control Programs are derived from transfers from the Violent Crime 
Reduction Trust Fund (VCRTF) as authorized by the Crime Control and Law 
Enforcement Act of 1994. The VCRTF was authorized through 2000. Spending 
of prior-year appropriations continues.

               Object Classification (in millions of dollars)

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

                                

                  Financial Crimes Enforcement Network

                          salaries and expenses

    For necessary expenses of the Financial Crimes Enforcement Network, 
including hire of passenger motor vehicles; travel expenses of non-
Federal law enforcement personnel to attend meetings concerned with 
financial intelligence activities, law enforcement, and financial 
regulation; not to exceed $14,000 for official reception and 
representation expenses; and for assistance to Federal law enforcement 
agencies, with or without reimbursement, [$45,837,000] $52,289,000, of 
which not to exceed $3,400,000 shall remain available until September 
30, [2004] 2005; and of which [$7,790,000] $8,338,000 shall remain 
available until September 30, [2003] 2004: Provided, That funds 
appropriated in this account may be used to procure personal services 
contracts. (Treasury Department Appropriations Act, 2002; additional 
authorizing legislation required.)
    [For emergency expenses to respond to the September 11, 2001, 
terrorist attacks on the United States, for ``Salaries and Expenses'', 
$1,700,000, to remain available until expended, to be obligated from 
amounts made available in Public Law 107-38.] (Emergency Supplemental 
Act, 2002.)

[[Page 810]]

               Program and Financing (in millions of dollars)

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

    Obligations by program activity:
      Direct Program:

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

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

    New budget authority (gross), detail:
      Discretionary:

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

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

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

    Offsets:
      Against gross budget authority and outlays:

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

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

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

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

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

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

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

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

                          PERFORMANCE MEASURES

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

               Object Classification (in millions of dollars)

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

      Direct obligations:

        Personnel compensation:
11.1      Full-time permanent...........          12          16          19
11.5      Other personnel compensation..           1           1           1
                                           ---------   ---------  ----------
11.9        Total personnel compensation          13          17          20
12.1    Civilian personnel benefits.....           4           5           6
21.0    Travel and transportation of 
          persons.......................           1           1           1
23.1    Rental payments to GSA..........           2           2           3
23.3    Communications, utilities, and 
          miscellaneous charges.........           1           1           1
25.2    Other services..................           2           7           7
25.3    Other purchases of goods and 
          services from Government 
          accounts......................           5           6           8
25.4    Operation and maintenance of 
          facilities....................           1           1           1
25.7    Operation and maintenance of 
          equipment.....................           4           4           4
31.0    Equipment.......................           2           2           2
                                           ---------   ---------  ----------
99.0      Direct obligations............          35          46          53
99.0  Reimbursable obligations..........           1           6           1
                                           ---------   ---------  ----------
99.9    Total new obligations...........          36          52          54
---------------------------------------------------------------------------

[[Page 811]]



                              Personnel Summary

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

                                


 
                 FEDERAL LAW ENFORCEMENT TRAINING CENTER

                              Federal Funds

General and special funds:

                          Salaries and Expenses

    For necessary expenses of the Federal Law Enforcement Training 
Center, as a bureau of the Department of the Treasury, including 
materials and support costs of Federal law enforcement basic training; 
purchase (not to exceed 52 for police-type use, without regard to the 
general purchase price limitation) and hire of passenger motor vehicles; 
for expenses for student athletic and related activities; uniforms 
without regard to the general purchase price limitation for the current 
fiscal year; the conducting of and participating in firearms matches and 
presentation of awards; for public awareness and enhancing community 
support of law enforcement training; not to exceed $11,500 for official 
reception and representation expenses; room and board for student 
interns; and services as authorized by 5 U.S.C. 3109, [$105,680,000] 
$126,028,000, of which $650,000 shall be available for an interagency 
effort to establish written standards on accreditation of Federal law 
enforcement training; and of which up to [$18,892,000] $24,266,000 for 
materials and support costs of Federal law enforcement basic training 
shall remain available until September 30, [2004] 2005, and of which up 
to 20 percent of the [$18,892,000] $24,266,000 also shall be available 
for travel, room and board costs for participating agency basic training 
during the first quarter of a fiscal year, subject to full reimbursement 
by the benefitting agency: Provided, That the Center is authorized to 
accept and use gifts of property, both real and personal, and to accept 
services, for authorized purposes, including funding of a gift of 
intrinsic value which shall be awarded annually by the Director of the 
Center to the outstanding student who graduated from a basic training 
program at the Center during the previous fiscal year, which shall be 
funded only by gifts received through the Center's gift authority: 
Provided further, That the Center is authorized to accept detailees from 
other Federal agencies, on a non-reimbursable basis, to staff the 
accreditation function: Provided further, That notwithstanding any other 
provision of law, students attending training at any Federal Law 
Enforcement Training Center site shall reside in on-Center or Center-
provided housing, insofar as available and in accordance with Center 
policy: Provided further, That funds appropriated in this account shall 
be available, at the discretion of the Director, for the following: 
training United States Postal Service law enforcement personnel and 
Postal police officers; State and local government law enforcement 
training on a space-available basis; training of foreign law enforcement 
officials on a space-available basis with reimbursement of actual costs 
to this appropriation, except that reimbursement may be waived by the 
Secretary for law enforcement training activities in foreign countries 
undertaken pursuant to section 801 of the Antiterrorism and Effective 
Death Penalty Act of 1996, Public Law 104-32; training of private sector 
security officials on a space-available basis with reimbursement of 
actual costs to this appropriation; and travel expenses of non-Federal 
personnel to attend course development meetings and training sponsored 
by the Center: Provided further, That the Center is authorized to 
obligate funds in anticipation of reimbursements from agencies receiving 
training sponsored by the Federal Law Enforcement Training Center, 
except that total obligations at the end of the fiscal year shall not 
exceed total budgetary resources available at the end of the fiscal 
year: Provided further, That the Federal Law Enforcement Training Center 
is authorized to provide training for the Gang Resistance Education and 
Training program to Federal and non-Federal personnel at any facility in 
partnership with the Bureau of Alcohol, Tobacco and Firearms: Provided 
further, That the Federal Law Enforcement Training Center is authorized 
to provide short-term medical services for students undergoing training 
at the Center. (Treasury Department Appropriations Act, 2002; additional 
authorizing legislation required.)
    [For emergency expenses to respond to the September 11, 2001, 
terrorist attacks on the United States, for ``Salaries and Expenses'', 
$23,000,000, to remain available until expended, to be obligated from 
amounts made available in Public Law 107-38.] (Emergency Supplemental 
Act, 2002.)

               Program and Financing (in millions of dollars)

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

    Obligations by program activity:
      Direct program:

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

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

    New budget authority (gross), detail:
      Discretionary:

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

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

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

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

    Offsets:
      Against gross budget authority and outlays:

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

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

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

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

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

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



[[Page 812]]



    The Federal Law Enforcement Training Center provides the necessary 
facilities, equipment, and support services for conducting recruit, 
advanced, specialized, and refresher training for Federal law 
enforcement personnel. Center personnel conduct the instructional 
programs for the basic recruit and some of the advanced training. This 
appropriation is for operating expenses of the Center, for research in 
law enforcement training methods, and curriculum content. In addition, 
the Center has a reimbursable program to accommodate the training 
requirements of various Federal agencies. As funds are available, law 
enforcement training is provided to certain State, local, and foreign 
law enforcement personnel on a space-available basis.

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

                 PERFORMANCE MEASURES BY BUDGET ACTIVITY

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

               Object Classification (in millions of dollars)

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

      Direct obligations:

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

                              Personnel Summary

----------------------------------------------------------------------------
Identification code 20-0104-0-1-751      2001 actual   2002 est.   2003 est.
----------------------------------------------------------------------------
    Direct:
1001  Total compensable workyears: Full-
        time equivalent employment......         581         748         748
    Reimbursable:
2001  Total compensable workyears: Full-
        time equivalent employment......          35          50          50
---------------------------------------------------------------------------

                                

      Acquisition, Construction, Improvements, and Related Expenses

    For expansion of the Federal Law Enforcement Training Center, for 
acquisition of necessary additional real property and facilities, and 
for ongoing maintenance, facility improvements, and related expenses, 
[$33,434,000] $23,329,000, to remain available until expended. (Treasury 
Department Appropriations Act, 2002.)
    [For emergency expenses to respond to the September 11, 2001, 
terrorist attacks on the United States, for ``Acquisition, Construction, 
Improvements, and Related Expenses'', $8,500,000, to remain available 
until expended, to be obligated from amounts made available in Public 
Law 107-38. Provided, That, in order to expedite the acquisition of 
architectural and engineering services for the construction of 
facilities at the Cheltenham, Maryland, training facility, the Federal 
Law Enforcement Training Center may procure such services without regard 
to: (1) the competition requirements of section 303 of the Federal 
Property and Administrative Services Act of 1949 (41 U.S.C. 253); (2) 
the 6 percent fee limitation on such services set forth in section 
304(b) of such Act (41 U.S.C. 254(b)); and (3) the procurement notice 
requirements of section 18 of the Office of Federal Procurement Policy 
Act (41 U.S.C. 416).] (Emergency Supplemental Act, 2002.)

               Program and Financing (in millions of dollars)

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

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

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

    New budget authority (gross), detail:
      Discretionary:

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

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

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

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

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

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

[[Page 813]]

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

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

               Object Classification (in millions of dollars)

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

                                


 
                       INTERAGENCY LAW ENFORCEMENT

                              Federal Funds

General and special funds:

                 Interagency Crime and Drug Enforcement

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

               Program and Financing (in millions of dollars)

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

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

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

    New budget authority (gross), detail:
      Discretionary:

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

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

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

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

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

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

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

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

                                


 
                      FINANCIAL MANAGEMENT SERVICE

                              Federal Funds

General and special funds:

                          Salaries and Expenses

    For necessary expenses of the Financial Management Service, 
[$212,850,000] $231,903,000, of which not to exceed $9,220,000 shall 
remain available until September 30, [2004] 2005, for information 
systems modernization initiatives; and of which not to exceed $2,500 
shall be available for official reception and representation expenses. 
(Treasury Department Appropriations Act, 2002; additional authorizing 
legislation required.)

              Unavailable Collections (in millions of dollars)

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

               Program and Financing (in millions of dollars)

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

    Obligations by program activity:
      Direct program:

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

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

[[Page 814]]

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

    New budget authority (gross), detail:
      Discretionary:

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

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

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

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

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

    Offsets:
      Against gross budget authority and outlays:

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

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

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

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

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

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

    1. Payments.--FMS implements payment policy and procedures for the 
Federal Government, issues and distributes payments, promotes the use of 
electronics in the payment process, and assists agencies in converting 
payments from paper checks to electronic funds transfer (EFT). The 
control and financial integrity of the Federal payments and collections 
process includes reconciliation, accounting, and claims activities. The 
claims activity settles claims against the United States resulting from 
Government checks which have been forged, lost, stolen, or destroyed, 
and collects monies from those parties liable for fraudulent or 
otherwise improper negotiation of Government checks.

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

                          PERFORMANCE MEASURES

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

                           WORKLOAD STATISTICS

                               (Thousands)

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

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

    2. Collections.--FMS implements collections policy, regulations, 
standards, and procedures for the Federal Government, facilitates 
collections, promotes the use of electronics in the collections process, 
and assists agencies in converting collections from paper to electronic 
media.

                          PERFORMANCE MEASURES

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

    3. Debt Collection.--FMS provides debt collection operational 
services to client agencies which includes collection of delinquent 
accounts, offset of Federal payments against debts owed the government, 
post-judgment enforcement, consolidation of information reported to 
credit bureaus, reporting for discharged debts or vendor payments, and 
disposition of foreclosed property.

                          PERFORMANCE MEASURES

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

    4. Government-wide Accounting and Reporting.--FMS provides financial 
accounting, reporting, and financing services to the Federal Government 
and the Government's agents who participate in the payments and 
collections process by generating a series of daily, monthly, quarterly 
and annual Government-wide reports. FMS also works directly with 
agencies to help reconcile reporting differences.

                          PERFORMANCE MEASURES

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

               Object Classification (in millions of dollars)

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

      Direct obligations:

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

[[Page 815]]


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

                              Personnel Summary

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

                                

         Payment to Department of Justice, FIRREA Related Claims

               Program and Financing (in millions of dollars)

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

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

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

    In 1998, the Secretary of the Treasury was authorized to use funds 
made available to the FSLIC Resolution Fund to reimburse the Department 
of Justice for the reasonable expenses of litigation that were incurred 
in the defense of claims against the U.S. arising from FIRREA and its 
implementation.

                                

             Payment to the Resolution Funding Corporation 

               Program and Financing (in millions of dollars)

----------------------------------------------------------------------------
Identification code 20-1851-0-1-908      2001 actual   2002 est.   2003 est.
----------------------------------------------------------------------------

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

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

    New budget authority (gross), detail:
      Mandatory:

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

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

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

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

    The Financial Institutions Reform, Recovery, and Enforcement Act of 
1989 (FIRREA) authorized and appropriated to the Secretary of the 
Treasury, such sums as may be necessary to cover interest payments on 
obligations issued by the Resolution Funding Corporation (REFCORP). 
REFCORP was established under the Act to raise $31.2 billion for the 
Resolution Trust Corporation (RTC) in order to resolve savings 
institution insolvencies.

    Sources of payment for interest due on REFCORP obligations include 
REFCORP investment income, proceeds from the sale of assets or warrants 
acquired by the RTC, and annual contributions by the Federal Home Loan 
Banks. If these payment sources are insufficient to cover all interest 
costs, funds appropriated to the Treasury shall be used to meet the 
shortfall.

                                

     Payment to Terrestrial Wildlife Habitat Restoration Trust Fund

               Program and Financing (in millions of dollars)

----------------------------------------------------------------------------
Identification code 20-1738-0-1-306      2001 actual   2002 est.   2003 est.
----------------------------------------------------------------------------

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

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

    New budget authority (gross), detail:
      Mandatory:

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

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

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

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

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

                                

                 Federal Reserve Bank Reimbursement Fund

               Program and Financing (in millions of dollars)

----------------------------------------------------------------------------
Identification code 20-1884-0-1-803      2001 actual   2002 est.   2003 est.
----------------------------------------------------------------------------

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

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

[[Page 816]]

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

    New budget authority (gross), detail:
      Mandatory:

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

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

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

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

    This fund was established as a permanent, indefinite appropriation 
to allow the Financial Management Service to reimburse the Federal 
Reserve Banks for services provided in their capacity as depositaries 
and fiscal agents for the United States.

                                

                      Interest on Uninvested Funds

               Program and Financing (in millions of dollars)

----------------------------------------------------------------------------
Identification code 20-1860-0-1-908      2001 actual   2002 est.   2003 est.
----------------------------------------------------------------------------

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

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

    New budget authority (gross), detail:
      Mandatory:

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

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

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

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

    Under conditions of the law creating each trust, interest accruing 
and payable from the general fund of the Treasury is appropriated for 
payment to the proper fund receipt accounts (31 U.S.C. 1321; 2 U.S.C. 
158; 20 U.S.C. 74a and 101; 24 U.S.C. 46; and 69 Stat. 533). Pursuant to 
Public Law 101-510, commencing October 1, 1991, the Soldiers' Home 
Permanent Fund will be invested in Treasury securities.

                                

               Federal Interest Liabilities to the States

               Program and Financing (in millions of dollars)

----------------------------------------------------------------------------
Identification code 20-1877-0-1-908      2001 actual   2002 est.   2003 est.
----------------------------------------------------------------------------

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

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

    New budget authority (gross), detail:
      Mandatory:

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

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

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

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

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

                                

               Interest Paid to Credit Financing Accounts

               Program and Financing (in millions of dollars)

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

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

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

    New budget authority (gross), detail:
      Mandatory:

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

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

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

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

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

[[Page 817]]

                                

                   Claims, Judgments, and Relief Acts

               Program and Financing (in millions of dollars)

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

    Obligations by program activity:
      Claims adjudicated administratively:

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

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

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

    New budget authority (gross), detail:
      Mandatory:

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

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

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

    Offsets:
      Against gross budget authority and outlays:

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

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

    Appropriations are made for payment of claims and interest for 
damages not chargeable to appropriations of individual agencies and for 
payment of private and public relief acts. Public Law 95-26 authorized a 
permanent indefinite appropriation to pay certain judgments from the 
general funds of the Treasury.

                                

                   Payment of Anti-Terrorism Judgments

               Program and Financing (in millions of dollars)

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

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

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

    New budget authority (gross), detail:
      Mandatory:

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

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

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

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

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

                                

      

                       Biomass Energy Development

               Program and Financing (in millions of dollars)

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

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

    New budget authority (gross), detail:
      Discretionary:

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

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

    Offsets:
      Against gross budget authority and outlays:

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

    Net budget authority and outlays:
89.00 Budget authority..................          -2
90.00 Outlays...........................          -3          -4          -4
---------------------------------------------------------------------------

    This account was created to provide loan guarantees for the 
construction of biomass-to-ethanol facilities, as authorized under Title 
II of the Energy Security Act. All of the loans guaranteed by this 
account went into default. The guarantees have been paid off, and the 
assets of all but one of the projects have been liquidated. The one 
remaining project, the New Energy Company of Indiana, continues to make 
payments to the Treasury on their loan, which the government acquired 
after paying off the guarantee.

                                

Public enterprise revolving fund:

                      Check Forgery Insurance Fund

               Program and Financing (in millions of dollars)

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

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

[[Page 818]]



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

    New budget authority (gross), detail:
      Mandatory:

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

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

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

    Offsets:
      Against gross budget authority and outlays:

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

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

    This fund was established as a permanent, indefinite appropriation 
in order to maintain adequate funding of the Check Forgery Insurance 
Fund (Fund). The Fund facilitates timely payments for replacement 
Treasury checks necessitated due to a claim of forgery. The Fund recoups 
disbursements through reclamations made against banks negotiating forged 
checks.

    To reduce hardships sustained by payees of Government checks that 
have been stolen and forged, settlement is made in advance of the 
receipt of funds from the endorsers of the checks. If the U.S. Treasury 
is unable to recover funds through reclamation procedures, the Fund 
sustains the loss.

               Object Classification (in millions of dollars)

----------------------------------------------------------------------------
Identification code 20-4109-0-3-803      2001 actual   2002 est.   2003 est.
----------------------------------------------------------------------------
42.0  Direct obligations: Insurance 
        claims and indemnities..........                       3           3
42.0  Reimbursable obligations: 
        Insurance claims and indemnities          27          25          17
                                           ---------   ---------  ----------
99.9    Total new obligations...........          27          28          20
---------------------------------------------------------------------------

                                

      

                               Trust Funds

  Cheyenne River Sioux Tribe Terrestrial Wildlife Habitat Restoration 
                               Trust Fund

              Unavailable Collections (in millions of dollars)

----------------------------------------------------------------------------
Identification code 20-8209-0-7-306      2001 actual   2002 est.   2003 est.
----------------------------------------------------------------------------
01.99 Balance, start of year............          10          16          22
    Receipts:
02.40 General fund payments, Cheyenne 
        river sioux tribe terrestrial 
        wildlife habitat restoration....           4           4           4
02.41 Earnings on investments...........           1           1           1
02.42 General fund payments, Lower bruel 
        sioux tribe terrestrial wildlife 
        habitat restoration.............           1           1           1
                                           ---------   ---------  ----------
02.99   Total receipts and collections..           6           6           6
                                           ---------   ---------  ----------
04.00 Total: Balances and collections...          16          22          28
    Appropriations:
05.00 Cheyenne river sioux tribe 
        terrestrial wildlife habitat 
        restoration.....................
                                           ---------   ---------  ----------
07.99 Balance, end of year..............          16          22          28
---------------------------------------------------------------------------

               Program and Financing (in millions of dollars)

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

    New budget authority (gross), detail:
      Mandatory:

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

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

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

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

                                


 
                    FEDERAL FINANCING BANK ACTIVITIES

                              Federal Funds

Intragovernmental funds:

                         Federal Financing Bank

               Program and Financing (in millions of dollars)

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

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

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

    New budget authority (gross), detail:
      Mandatory:

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

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

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

[[Page 819]]

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

    Offsets:
      Against gross budget authority and outlays:

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

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

    The Federal Financing Bank (FFB) was created in 1973 to reduce the 
costs of Federal and federally-assisted borrowing and to ensure the 
coordination of such borrowing from the public in a manner least 
disruptive to private financial markets and institutions. Prior to that 
time, many agencies borrowed directly from the private market to finance 
credit programs involving lending to the public at higher rates than on 
comparable Treasury securities. With the implementation of the Federal 
Credit Reform Act in 1992, however, agencies simply finance such loan 
programs through direct loan financing accounts that borrow directly 
from the Treasury. Therefore, FFB loans are now used primarily to 
finance direct agency activities such as construction of Federal 
buildings by the General Services Administration and meeting the 
financing requirements of the U.S. Postal Service. In certain cases, the 
FFB finances Federal direct loans to the public that would otherwise be 
made by private lenders and fully guaranteed by a Federal agency.

    Lending by the FFB is set at \1/8\ percent above Treasury rates and 
may take one of three forms, depending on the authorizing statutes 
pertaining to a particular agency or program: (1) the FFB may purchase 
agency financial assets; (2) the FFB may acquire debt securities that 
the agency is otherwise authorized to issue to the public; and (3) the 
FFB may originate direct loans on behalf of an agency by disbursing 
loans directly to private borrowers and receiving repayments from the 
private borrower on behalf of the agency. Because law requires that 
transactions by the FFB be treated as a means of financing agency 
obligations, the budgetary effect of the third type of transaction is 
reflected in the budget in the following sequence: a loan by the FFB to 
the agency, a loan by the agency to a private borrower, a repayment by a 
private borrower to the agency, and a repayment by the agency to the 
FFB.

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

    The following table shows the annual net lending by the FFB by 
agency and program and the amount outstanding at the end of each year. 
The table does not include certain securities originally issued to the 
FFB by the Postal Service, which the FFB exchanged with the Civil 
service retirement and disability fund in 1996 in return for Treasury 
securities of equal present value. These securities, which continued to 
be serviced by FFB, had a remaining face value of $51 million as of the 
beginning of 2001 and were redeemed in May 2001.

             NET LENDING AND LOANS OUTSTANDING, END OF YEAR

                        (in millions of dollars)

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

                             Balance Sheet (in millions of dollars)

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

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

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

               Object Classification (in millions of dollars)

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

[[Page 820]]

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

                                


 
                 BUREAU OF ALCOHOL, TOBACCO AND FIREARMS

                              Federal Funds

General and special funds:

                          Salaries and Expenses

    For necessary expenses of the Bureau of Alcohol, Tobacco and 
Firearms, including purchase of not to exceed 822 vehicles for police-
type use, of which 650 shall be for replacement only, and hire of 
passenger motor vehicles; hire of aircraft; services of expert witnesses 
at such rates as may be determined by the Director; for payment of per 
diem and/or subsistence allowances to employees where a major 
investigative assignment requires an employee to work 16 hours or more 
per day or to remain overnight at his or her post of duty; not to exceed 
$20,000 for official reception and representation expenses; for training 
of State and local law enforcement agencies with or without 
reimbursement, including training in connection with the training and 
acquisition of canines for explosives and fire accelerants detection; 
not to exceed $50,000 for cooperative research and development programs 
for Laboratory Services and Fire Research Center activities; and 
provision of laboratory assistance to State and local agencies, with or 
without reimbursement, [$823,316,000, of which $3,500,000 shall be 
available for retrofitting and upgrades of the National Tracing Center 
Facility in Martinsburg, West Virginia;] $913,114,000; of which not to 
exceed $1,000,000 shall be available for the payment of attorneys' fees 
as provided by 18 U.S.C. 924(d)(2); of which up to $2,000,000 shall be 
available for the equipping of any vessel, vehicle, equipment, or 
aircraft available for official use by a State or local law enforcement 
agency if the conveyance will be used in joint law enforcement 
operations with the Bureau of Alcohol, Tobacco and Firearms and for the 
payment of overtime salaries including Social Security and Medicare, 
travel, fuel, training, equipment, supplies, and other similar costs of 
State and local law enforcement personnel, including sworn officers and 
support personnel, that are incurred in joint operations with the Bureau 
of Alcohol, Tobacco and Firearms, and [of which $13,000,000, to remain 
available until expended, shall be available for disbursements through 
grants, cooperative agreements or contracts to local governments for 
Gang Resistance Education and Training: Provided, That no funds made 
available by this or any other Act may be used to transfer the 
functions, missions, or activities of the Bureau of Alcohol, Tobacco and 
Firearms to other agencies or Departments in fiscal year 2002] of which 
$3,200,000 for new headquarters shall remain available until September 
30, 2004: Provided [further], That no funds appropriated herein shall be 
available for salaries or administrative expenses in connection with 
consolidating or centralizing, within the Department of the Treasury, 
the records, or any portion thereof, of acquisition and disposition of 
firearms maintained by Federal firearms licensees: Provided further, 
That no funds appropriated herein shall be used to pay administrative 
expenses or the compensation of any officer or employee of the United 
States to implement an amendment or amendments to 27 CFR 178.118 or to 
change the definition of ``Curios or relics'' in 27 CFR 178.11 or remove 
any item from ATF Publication 5300.11 as it existed on January 1, 1994: 
Provided further, That none of the funds appropriated herein shall be 
available to investigate or act upon applications for relief from 
Federal firearms disabilities under 18 U.S.C. 925(c): Provided further, 
That such funds shall be available to investigate and act upon 
applications filed by corporations for relief from Federal firearms 
disabilities under 18 U.S.C. 925(c): Provided further, That no funds 
under this Act may be used to electronically retrieve information 
gathered pursuant to 18 U.S.C. 923(g)(4) by name or any personal 
identification code. (Treasury Department Appropriations Act, 2002; 
additional authorizing legislation required.)
    [For emergency expenses to respond to the September 11, 2001, 
terrorist attacks on the United States, for ``Salaries and Expenses'', 
$31,431,000, to remain available until expended, to be obligated from 
amounts made available in Public Law 107-38, of which $5,200,000 may be 
used for necessary expenses of site acquisition, construction, 
operations, maintenance and repair of the special purpose canine 
training facilities in Front Royal, Virginia.] (Emergency supplemental 
Act, 2002.)

               Program and Financing (in millions of dollars)

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

    Obligations by program activity:
      Direct program:

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

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

    New budget authority (gross), detail:
      Discretionary:

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

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

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

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

    Offsets:
      Against gross budget authority and outlays:

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

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

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

[[Page 821]]



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

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

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

    The Bureau of Alcohol, Tobacco and Firearms (ATF) is a law 
enforcement organization within the United States Department of the 
Treasury with unique responsibilities dedicated to reducing violent 
crime, collecting revenue, and protecting the public. ATF enforces the 
Federal laws and regulations relating to alcohol, tobacco, firearms, 
explosives, and arson by working directly and in cooperation with others 
to: (1) Effectively contribute to a safer America by reducing firearms, 
explosives and arson-related violent crimes; (2) Maintain a sound 
revenue management and regulatory system that continues reducing 
taxpayer burden, improving service, collecting the revenue due and 
preventing tax evasion and other criminal conduct; and (3) Protect the 
public and prevent consumer deception in ATF's regulated commodities.

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

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

                    PERFORMANCE AND WORKLOAD MEASURES

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

               Object Classification (in millions of dollars)

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

      Direct obligations:

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

                              Personnel Summary

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

                                

                 Laboratory Facilities and Headquarters

               Program and Financing (in millions of dollars)

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

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

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

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

    Outlays associated with prior year funding shown above reflects 
construction costs for the new ATF National Laboratory and Fire Research 
facilities.

                                

              Internal Revenue Collections for Puerto Rico

              Unavailable Collections (in millions of dollars)

----------------------------------------------------------------------------
Identification code 20-5737-0-2-806      2001 actual   2002 est.   2003 est.
----------------------------------------------------------------------------
01.99 Balance, start of year............
    Receipts:
02.00 Deposits, internal revenue 
        collections for Puerto Rico.....         334         246         235
    Appropriations:
05.00 Internal revenue collections for 
        Puerto Rico.....................        -334        -246        -235
                                           ---------   ---------  ----------
07.99 Balance, end of year..............
---------------------------------------------------------------------------

               Program and Financing (in millions of dollars)

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

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

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

    New budget authority (gross), detail:
      Mandatory:

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

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

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

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



[[Page 822]]



    Excise taxes collected under the Internal Revenue laws of the United 
States on articles produced in Puerto Rico and either transported to the 
United States or consumed on the island are paid to Puerto Rico (26 
U.S.C. 7652).

                                


 
                      UNITED STATES CUSTOMS SERVICE

                              Federal Funds

General and special funds:

                          Salaries and Expenses

    For necessary expenses of the United States Customs Service, 
including purchase and lease of up to [1,235] 1,535 motor vehicles, of 
which 550 are for replacement only and of which [1,215] 1,500 are for 
police-type use and commercial operations; hire of motor vehicles; 
contracting with individuals for personal services abroad; not to exceed 
$40,000 for official reception and representation expenses; and awards 
of compensation to informers, as authorized by any Act enforced by the 
United States Customs Service, [$2,079,357,000] $2,322,976,000, of which 
such sums as become available in the Customs User Fee Account, except 
sums subject to section 13031(f)(3) of the Consolidated Omnibus Budget 
Reconciliation Act of 1985, as amended (19 U.S.C. 58c(f)(3)) 
(``COBRA''), shall be derived from that Account; of the total, not to 
exceed $150,000 shall be available for payment for rental space in 
connection with preclearance operations; not to exceed $4,000,000 shall 
be available until expended for research; [not less than $100,000 shall 
be available to promote public awareness of the child pornography 
tipline; not less than $200,000 shall be available for Project Alert; 
not less than $1,000,000 shall be provided to develop a curriculum for 
the training of law enforcement dogs to combat and respond to terrorist 
activities specifically related to chemical and biological threats]; not 
to exceed $5,000,000 shall be available until expended for conducting 
special operations pursuant to 19 U.S.C. 2081; not to exceed $8,000,000 
shall be available until expended for the procurement of automation 
infrastructure items, including hardware, software, and installation; 
[not to exceed $33,151,000 shall be available until expended for the 
procurement and deployment of non-intrusive inspection technology;] and 
not to exceed $5,000,000 shall be available until expended for repairs 
to Customs facilities: Provided, [That of the total amount of funds made 
available for forced child labor activities in fiscal year 2002, not to 
exceed $4,400,000 shall remain available until expended for operations 
and support of such activities: Provided further,] That section 
13031(a)(5)(A) of COBRA (19 U.S.C. Sec. 58c(a)(5)(A)) is amended by 
striking ``$5'' and inserting with ``$11'', and that section 
13031(a)(5)(B) (19 U.S.C. Sec. 58c(a)(5)(B)) is amended by striking 
``$1.75'' and inserting with ``$2'': Provided further, That such 
increased amounts shall be collected and deposited as authorized, and 
are available until expended for Customs operations expenses: Provided 
further, That such increased amounts are in addition to sums otherwise 
made available by this Act: Provided further, That uniforms may be 
purchased without regard to the general purchase price limitation for 
the current fiscal year: Provided further, That notwithstanding any 
other provision of law, the fiscal year aggregate overtime limitation 
prescribed in subsection 5(c)(1) of the Act of February 13, 1911 (19 
U.S.C. 261 and 267) shall be $30,000. (Treasury Department 
Appropriations Act, 2002; additional authorizing legislation required.)
    [For emergency expenses to respond to the September 11, 2001, 
terrorist attacks on the United States, for ``Salaries and Expenses'', 
to meet requirements, including technology, along the Northern Border, 
Southwest Border, and at critical seaports, $392,603,000, to remain 
available until expended, to be obligated from amounts made available in 
Public Law 107-38: Provided, That of such amount, $245,503,000 shall not 
be available for obligation until 15 days after the United States 
Customs Service submits to the Committees on Appropriations and the 
Secretary of the Treasury a financial plan based upon a comprehensive 
assessment of the most effective uses of the Service's resources, 
including the funds provided in this Act, for protection along the 
Northern Border, Southwest Border, and at critical seaports: Provided 
further, That the Secretary of the Treasury is directed to review the 
activities proposed to be carried out with the funds subject to the 
previous proviso and notify the Committees on Appropriations of the 
findings of his review within 15 days of receipt of such plan.] 
(Emergency Supplemental Act, 2002)

              Unavailable Collections (in millions of dollars)

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

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

               Program and Financing (in millions of dollars)

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

    Obligations by program activity:
      Direct program:

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

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

    New budget authority (gross), detail:
      Discretionary:

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

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

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

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

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

[[Page 823]]

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

    Offsets:
      Against gross budget authority and outlays:

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

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

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

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

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

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

    The United States Customs Service, in partnership with other Federal 
agencies, is one of the Nation's principal means of border enforcement. 
Its mission is to ensure that all goods and persons entering and exiting 
the United States do so in compliance with all United States laws and 
regulations.

    Commercial.--Commercial activities are all process/business area 
activities (Trade Compliance, Outbound, and Passenger Processing) which 
occur prior to a violation being confirmed or acceptance of a referral 
for investigation. This includes intelligence gathering, targeting, 
analysis and examination activities.

                              WORKLOAD DATA

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

                          PERFORMANCE MEASURES

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

    Drug and Other Enforcement.--Drug and Other Enforcement activities 
are process activities which occur after confirmation of a violation or 
acceptance of a referral for investigation. Also included are 
enforcement strategies to address enforcement issues which impact more 
than one process, intelligence activities and investigations of drug and 
money laundering violations, intelligence activities and investigations 
related to alleged/suspected violations which are independent of process 
activities, the air and marine interdiction programs, and radio 
communications management.

                          PERFORMANCE MEASURES

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

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

               Object Classification (in millions of dollars)

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

      Direct obligations:

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

                              Personnel Summary

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

                                

  Operation, Maintenance and Procurement, Air and Marine Interdiction 
                                Programs

    For expenses, not otherwise provided for, necessary for the 
operation and maintenance of marine vessels, aircraft, and other related 
equipment of the Air and Marine Programs, including operational training 
and mission-related travel, and rental payments for facilities occupied 
by the air or marine interdiction and demand reduction programs, the 
operations of which include the following: the interdiction of narcotics 
and other goods; the provision of support to Customs and other Federal, 
State, and local agencies in the enforcement or administration of laws 
enforced by the Customs Service; and, at the discretion of the 
Commissioner of Customs, the provision of assistance to Federal, State, 
and local agencies in other law enforcement and emergency humanitarian 
efforts, [$177,860,000] $170,829,000, which shall remain available until 
expended: Provided, That no aircraft or other related equipment, with 
the exception of aircraft which is one of a kind and has been identified 
as excess to Customs requirements and aircraft which has been damaged 
beyond repair, shall be transferred to any other Federal agency, 
department, or office outside of the Department of the Treasury, during 
fiscal year [2002] 2003 without [the] prior [approval] notification of 
the Committees

[[Page 824]]

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

               Program and Financing (in millions of dollars)

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

    Obligations by program activity:
      Direct program:

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

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

    New budget authority (gross), detail:
      Discretionary:

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

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

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

    Offsets:
      Against gross budget authority and outlays:

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

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

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

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

               Object Classification (in millions of dollars)

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

      Direct obligations:

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

                                

                        Automation Modernization

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

               Program and Financing (in millions of dollars)

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

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

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

    New budget authority (gross), detail:
      Discretionary:

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

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

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

[[Page 825]]


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

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

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

               Object Classification (in millions of dollars)

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

      Direct obligations:

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

                                

   Customs Facilities, Construction, Improvements and Related Expenses

               Program and Financing (in millions of dollars)

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

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

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

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

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

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

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

                                

                  Continued Dumping and Subsidy Offset

              Unavailable Collections (in millions of dollars)

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

               Program and Financing (in millions of dollars)

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

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

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

    New budget authority (gross), detail:
      Discretionary:

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

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

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

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

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

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

                                

                   Customs Services at Small Airports

              Unavailable Collections (in millions of dollars)

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

               Program and Financing (in millions of dollars)

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

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

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

[[Page 826]]


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

    New budget authority (gross), detail:
      Discretionary:

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

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

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

    Offsets:
      Against gross budget authority and outlays:

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

    Net budget authority and outlays:
89.00 Budget authority..................           3           3           3
90.00 Outlays...........................           3           4           4
---------------------------------------------------------------------------

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

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

               Object Classification (in millions of dollars)

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

      Direct obligations:

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

                              Personnel Summary

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

                                

       Refunds, Transfers, and Expenses of Operation, Puerto Rico

              Unavailable Collections (in millions of dollars)

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

               Program and Financing (in millions of dollars)

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

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

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

    New budget authority (gross), detail:
      Mandatory:

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

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

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

    Offsets:
      Against gross budget authority and outlays:

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

    Net budget authority and outlays:
89.00 Budget authority..................          86         101         103
90.00 Outlays...........................          85         101         103
---------------------------------------------------------------------------

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

      

               Object Classification (in millions of dollars)

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

      Direct obligations:

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

[[Page 827]]

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

                              Personnel Summary

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

                                

  

                               Trust Funds

                    Harbor Maintenance Fee Collection

                      (including transfer of funds)

    For administrative expenses related to the collection of the Harbor 
Maintenance Fee, pursuant to Public Law 103-182, $3,000,000, to be 
derived from the Harbor Maintenance Trust Fund and to be transferred to 
and merged with the Customs ``Salaries and Expenses'' account for such 
purposes. (Treasury Department Appropriations Act, 2002.)

               Program and Financing (in millions of dollars)

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

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

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

    New budget authority (gross), detail:
      Discretionary:

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

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

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

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

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

                                

    Refunds, Transfers, and Expenses, Unclaimed and Abandoned Goods 

              Unavailable Collections (in millions of dollars)

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

               Program and Financing (in millions of dollars)

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

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

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

    New budget authority (gross), detail:
      Mandatory:

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

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

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

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

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

               Object Classification (in millions of dollars)

----------------------------------------------------------------------------
Identification code 20-8789-0-7-751      2001 actual   2002 est.   2003 est.
----------------------------------------------------------------------------
25.2  Other services....................           6           4           4
44.0  Refunds...........................           1           1           1
                                           ---------   ---------  ----------
99.9    Total new obligations...........           7           5           5
---------------------------------------------------------------------------

                                


 
                    BUREAU OF ENGRAVING AND PRINTING

                              Federal Funds

Intragovernmental funds:

                  Bureau of Engraving and Printing Fund

               Program and Financing (in millions of dollars)

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

    Obligations by program activity:
      Operating expenditures:

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

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

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

[[Page 828]]



    New budget authority (gross), detail:
      Discretionary:

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

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

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

    Offsets:
      Against gross budget authority and outlays:

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

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

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

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

    Engraving and printing--
        Currency.--Total deliveries of currency for 2002 and 2003 are 
    estimated to be 7.0 billion notes each year. During 2001, the Bureau 
    delivered 7.0 billion Federal Reserve notes.
        Stamps.--This category of work is comprised of postal and 
    internal revenue stamps. The projected requirements for 2002 and 
    2003 are estimated to be 12.0 billion and 9.0 billion stamps, 
    respectively. In 2001, the Bureau delivered 15.9 billion stamps.
        Securities.--This program encompasses the production of a wide 
    variety of bonds, notes, and debentures for the Bureau of Public 
    Debt and certain other agencies of the Government.
        Commissions, certificates, etc.--This program is comprised 
    primarily of Presidential and Department of Defense commissions and 
    certificates, White House invitations, and identification cards for 
    various Government agencies. It represents a small portion of the 
    Bureau's total workload.

    Space utilized by other agencies.--Other agencies are charged for 
services provided in the space occupied in the Bureau's buildings.

    Other miscellaneous services.--A wide variety of miscellaneous 
services are performed by Bureau personnel for other agencies, which are 
charged on an actual cost basis.

    Purchase of operating equipment.--This category consists of new 
purchases and replacement of printing equipment and other related 
printing items.

    Plant alterations and experimental equipment.--This category 
encompasses alterations made on the Bureau's buildings and purchases of 
experimental equipment.

    The operations of the Bureau are currently financed by means of a 
revolving fund established in accordance with the provisions of Public 
Law 656, August 4, 1950 (31 U.S.C. 181), which requires the Bureau to be 
reimbursed by customer agencies for all costs of manufacturing products 
and services performed. The Bureau is also authorized to assess amounts 
to acquire capital equipment and provide for working capital needs. 
Bureau operations during 2001 resulted in a decrease to retained 
earnings of $45 million.

                          PERFORMANCE MEASURES

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

                        Statement of Operations (in millions of dollars)

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

                             Balance Sheet (in millions of dollars)

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

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

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

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

[[Page 829]]


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

               Object Classification (in millions of dollars)

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

      Personnel compensation:

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

                              Personnel Summary

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

                                


 
                           UNITED STATES MINT

                              Federal Funds

Public enterprise revolving funds:

                United States Mint Public Enterprise Fund

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

               Program and Financing (in millions of dollars)

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

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

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

    New budget authority (gross), detail:
      Discretionary:

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

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

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

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

    Offsets:
      Against gross budget authority and outlays:

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

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

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

    The United States Mint manufactures coins, sells numismatic and 
investment products, and provides for security and asset protection. 
Public Law 104-52, dated November 19, 1995, enacted 5136, of Subchapter 
III of chapter 51 of subtitle IV of title 31, United States Code 
established the United States Mint Public Enterprise Fund (the Fund). 
The Fund encompasses the previous Salaries and Expenses, Coinage Profit 
Fund, Coinage Metal Fund, and the Numismatic Public Enterprise Fund. The 
Mint submits annual audited business-type financial statements to the 
Secretary of the Treasury and to Congress in support of the operations 
of the revolving fund.

    The operations of the Mint are divided into three major activities: 
Circulating Coinage; Numismatic and Investment Products; and Protection. 
The Mint is credited with receipts from its circulating coinage 
operations, equal to the full cost of producing and distributing coins 
that are put into circulation, including depreciation of the Mint's 
plant and equipment on the basis of current replacement value. From 
that, the Mint pays its cost of operations, which includes the costs of 
production and distribution. The difference between the face value of 
the coins and these costs are profit, which is deposited as seigniorage 
to the general fund. In 2001, the Mint transferred $1,383 million to the 
general fund. Any seigniorage used to finance the Mint's capital 
acquisitions is recorded as budget authority in the year that funds are 
obligated for this purpose, and as receipts over the life of the asset.

    Circulating Coinage.--This activity funds the manufacture of 
circulating coins for sale to the Federal Reserve System as determined 
by public demand. In 2003, this activity will manufacture 18.9 billion 
coins for sale to the Federal Reserve System. In 1996, with the merger 
of the former Coinage Metal Fund into the Mint Public Enterprise Fund, 
the Mint began including the cost of metal in the Circulating Coinage 
activity.

    Numismatic and Investment Products.--This activity funds the 
manufacture of numismatic and bullion coins, medals, and other products 
for sale to collectors and the general pub

[[Page 830]]

lic. These coins include annual recurring programs such as proof and 
uncirculated sets, silver proof coins, the American Eagle gold and 
silver bullion uncirculated and proof coins, American Eagle platinum 
coins, and national and historic medals. The activity also includes 
nonrecurring programs for coins and medals which are legislated to 
commemorate specific events or individuals. In 2003, this activity will 
fund the First Flight Commemorative Coin Program. In addition, the Fifty 
States Commemorative Coin Program Act authorized, beginning in 1999, the 
issuance of quarters for sale to the public and to the Federal Reserve 
System honoring each of the 50 states with a design emblematic of that 
state. These quarters will be issued in the order of each state's 
admission to the Union. The Mint will produce five different state 
quarter designs each year resulting in a 10-year program. All coins 
produced for this program are considered to be numismatic products 
(Public Law 105-124).

    Protection.--This activity funds protection of the Government's 
stock of gold and silver bullion, coins, Mint employees and visitors, 
plant facilities and equipment, and all other Mint property against 
abuse, theft, damage, disorders, and all other unsafe or illegal 
practices by utilizing police officers and modern protective devices.

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

                        Statement of Operations (in millions of dollars)

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

                             Balance Sheet (in millions of dollars)

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

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

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

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

               Object Classification (in millions of dollars)

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

      Personnel compensation:

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

                              Personnel Summary

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

                                


 
                        BUREAU OF THE PUBLIC DEBT

                              Federal Funds

General and special funds:

                      Administering the Public Debt

    For necessary expenses connected with any public-debt issues of the 
United States, [$191,353,000] $204,187,000, of which not to exceed 
[$15,000] $2,500 shall be available for official reception and 
representation expenses, and of which not to exceed $2,000,000 shall 
remain available until expended for systems modernization: Provided, 
That the sum appropriated herein from the General Fund for fiscal year 
[2002] 2003 shall be reduced by not more than $4,400,000 as definitive 
security issue fees and Treasury Direct Investor Account Maintenance 
fees are collected, so as to result in a final fiscal year [2002] 2003 
appropriation from the General Fund estimated at [$186,953,000] 
$199,787,000. In addition, $40,000, to be derived from the Oil Spill 
Liability Trust Fund to reimburse the Bureau for administrative and 
personnel expenses for financial management of the Fund, as authorized 
by section 1012 of Public Law 101-380. (Treasury Department 
Appropriations Act, 2002; additional authorizing legislation required.)

               Program and Financing (in millions of dollars)

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

    Obligations by program activity:
      Direct program:

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

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

    New budget authority (gross), detail:
      Discretionary:

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

[[Page 831]]

      Mandatory:

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

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

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

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

    Offsets:
      Against gross budget authority and outlays:

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

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

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

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

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

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

    Processing and accounting for:

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

                                     2001 actual  2002 est.   2003 est.
  Number of Savings Securities 
    Redemptions (000)...............      56,335      72,000      72,000
  Number of Savings Securities 
    Issued (000)....................      43,164      52,500      52,500
Provide quality service to 
    purchasers of savings bonds:
    Percent over-the-counter issued 
      within three weeks............       99.97       99.95       99.95
    Percent of customer service 
      transactions within four weeks        95.8         N/A         N/A
  Percent of customer service 
    transactions within three weeks.         N/A          90          90

    Marketable and special securities.--This activity involves all 
securities of the United States, other than savings and retirement 
securities, including securities of Government corporations for which 
the Bureau of the Public Debt provides services. Functions performed 
relate to the issuance, servicing, and retirement of these securities, 
both directly by the Bureau and through the Federal Reserve Banks, as 
fiscal agents, including: (1) The maintenance and servicing of 
individual accounts of owners of registered securities and book-entry 
Treasury bills; (2) the authorization of interest and principal 
payments; and (3) the maintenance of accounting control over financial 
transactions, securities transactions and accountability, and interest 
cost.

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

               Object Classification (in millions of dollars)

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

      Direct obligations:

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

                              Personnel Summary

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

                                

       Gifts to the United States for Reduction of the Public Debt

               Program and Financing (in millions of dollars)

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

    New budget authority (gross), detail:
      Discretionary:

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

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



[[Page 832]]



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

                                

                Payment of Government Losses in Shipment

               Program and Financing (in millions of dollars)

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

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

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

    New budget authority (gross), detail:
      Mandatory:

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

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

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

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

    This account was created as self-insurance to cover losses in 
shipment of Government property such as coins, currency, securities, 
certain losses incurred by the Postal Service, and losses in connection 
with the redemption of savings bonds. Approximately 150 claims are paid 
annually.

                                


 
                        INTERNAL REVENUE SERVICE

    The mission of the Internal Revenue Service is to provide America's 
taxpayers top quality service by helping them understand and meet their 
tax responsibilities and by applying the tax law with integrity and 
fairness to all.

    To achieve this mission, the Service has established three strategic 
goals. In order to achieve the first goal ``Service to Each Taxpayer,'' 
the IRS will make filing easier, provide first quality service to each 
taxpayer needing help with his or her return or account, provide prompt, 
professional, helpful treatment to taxpayers in cases where additional 
taxes may be due, and improve taxpayer access to toll-free telephone 
assistance. Second, to achieve the goal of ``Service to All Taxpayers,'' 
the IRS will increase fairness of compliance, and increase overall 
compliance. The Service will meet its third goal ``Productivity Through 
a Quality Work Environment,'' by increasing employee job satisfaction 
and productivity while the economy grows and service improves.

    The IRS is changing the way it uses measures to focus attention on 
priorities, assess organizational performance and identify improvement 
opportunities. Management processes and activities are being realigned 
to ensure that they support the mission of the IRS and incorporate the 
principles of a balanced measurement system. Under this new approach, 
the framework for measuring organizational performance is aligned with 
its strategic goals and balances the Service's focus across three major 
areas: business results, customer satisfaction, and employee 
satisfaction, with business results being comprised of measures of 
quality and quantity. Unlike previous measurement efforts, the 
redesigned measures ensure that customer and employee satisfaction share 
equal importance with business results in driving the agency's plans and 
programs.

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

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

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

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

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

           KEY OPERATIONAL MEASURES AND PERFORMANCE INDICATORS

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

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

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

[[Page 833]]

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

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

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

                                

                              Federal Funds

General and special funds:

           Staffing Tax Administration for Balance and Equity

               Program and Financing (in millions of dollars)

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

    New budget authority (gross), detail:
      Discretionary:

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

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

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

                                

                 Processing, Assistance, and Management

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

              Unavailable Collections (in millions of dollars)

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

               Program and Financing (in millions of dollars)

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

    Obligations by program activity:
      Direct program:

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

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

    New budget authority (gross), detail:
      Discretionary:

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

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

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

[[Page 834]]


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

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

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

    Offsets:
      Against gross budget authority and outlays:

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

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

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

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

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

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

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

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

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

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

               Object Classification (in millions of dollars)

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

      Direct obligations:

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

[[Page 835]]



                              Personnel Summary

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

                                

                           Tax Law Enforcement

    For necessary expenses of the Internal Revenue Service for 
determining and establishing tax liabilities; providing litigation 
support; conducting criminal investigation and enforcement activities; 
securing unfiled tax returns; collecting unpaid accounts; conducting a 
document matching program; resolving taxpayer problems through prompt 
identification, referral and settlement; compiling statistics of income 
and conducting compliance research; purchase (for police-type use, not 
to exceed 850) and hire of passenger motor vehicles (31 U.S.C. 1343(b)); 
and services as authorized by 5 U.S.C. 3109, at such rates as may be 
determined by the Commissioner, [$3,538,347,000] $3,988,358,000 of which 
not to exceed $1,000,000 shall remain available until September 30, 
[2004] 2005, for research. (Treasury Department Appropriations Act, 
2002; additional authorizing legislation required.)
    [For emergency expenses to respond to the September 11, 2001, 
terrorist attacks on the United States, for ``Tax Law Enforcement'', 
$4,544,000, to remain available until expended, to be obligated from 
amounts made available by Public Law 107-38.] (Emergency Supplemental 
Act, 2002.)

               Program and Financing (in millions of dollars)

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

    Obligations by program activity:
      Direct program:

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

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

    New budget authority (gross), detail:
      Discretionary:

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

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

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

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

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

    Offsets:
      Against gross budget authority and outlays:

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

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

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

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

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

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

    Compliance Services.--This activity funds services to taxpayers 
after a return is filed, identifying and attempting to correct possible 
errors or underpayment. It provides for the examination of tax returns, 
both domestic and international, and the administration and judicial 
settlement of taxpayer appeals of examination findings. It also provides 
for monitoring employee pension plans, determining qualifications of 
organizations seeking exempt status, examining the tax returns of exempt 
organizations, enforcing statutes relating to detection and 
investigation of criminal violations of the internal revenue laws and 
other financial crimes, collecting unpaid accounts, securing unfiled tax 
returns and payments, analyzing and determining the reasons for 
delinquent accounts, preventing accounts from becoming delinquent, and 
preventing nonfiling. This activity also provides for legal counsel 
regarding legal interpretation of the law and representation in 
litigation.

    Research and Statistics of Income.--This activity funds research and 
statistical analysis support for the Service. It provides annual income, 
financial, and tax data from tax returns filed by individuals, 
corporations, and tax-exempt organizations. Likewise it provides 
resources for market-based research to identify compliance issues, for 
conducting tests of treatments to address non-compliance, and for the 
implementation of successful treatments of taxpayer non-compliant 
behavior.

               Object Classification (in millions of dollars)

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

      Direct obligations:

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

[[Page 836]]

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

                              Personnel Summary

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

                                

             Earned Income Tax Credit Compliance Initiative

    For funding essential earned income tax credit compliance and error 
reduction initiatives [pursuant to section 5702 of the Balanced Budget 
Act of 1997 (Public Law 105-33), $145,000,000] $154,346,000, of which 
not to exceed $10,000,000 may be used to reimburse the Social Security 
Administration for the costs of implementing section 1090 of the 
Taxpayer Relief Act of 1997 (Public Law 105-33). (Treasury Department 
Appropriations Act, 2002; additional authorizing legislation required.)

               Program and Financing (in millions of dollars)

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

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

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

    New budget authority (gross), detail:
      Discretionary:

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

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

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

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

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

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

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

    This appropriation provides for expanded customer service and public 
outreach programs, strengthened enforcement activities, and enhanced 
research efforts to reduce overclaims and erroneous filings associated 
with the Earned Income Tax Credit (EITC).

    Expanded customer service includes dedicated toll-free telephone 
assistance, increased community-based tax preparation sites and a 
coordinated marketing and educational effort (including paid advertising 
and direct mailings) to assist low income taxpayers in determining their 
eligibility for EITC. Improved compliance includes increased staff and 
systemic improvements in submission processing, examination and criminal 
investigation programs. In returns processing, new procedures include 
expanded use of math error authority and the identification of EITC-
based refund claims involving invalid or duplicate primary, secondary 
and dependent taxpayer identification numbers (TINs). Increased 
examination coverage, prior to issuance of refunds, reduces overpayments 
and encourages compliance in subsequent filing periods; in addition, 
post-refund correspondence audits by service center staff aid in the 
recovery of erroneous refunds. Criminal investigation activities target 
individuals and practitioners involved in fraudulent refund schemes and 
generate referrals of suspicious returns for follow-up examination. 
Examination staff assigned to district offices, audit return preparers 
and may apply penalties for non-compliance with ``due diligence 
requirements.''

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

               Object Classification (in millions of dollars)

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

      Personnel compensation:

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

[[Page 837]]



                              Personnel Summary

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

                                

                           Information Systems

    For necessary expenses of the Internal Revenue Service for 
information systems and telecommunications support, including 
developmental information systems and operational information systems; 
the hire of passenger motor vehicles (31 U.S.C. 1343(b)); and services 
as authorized by 5 U.S.C. 3109, at such rates as may be determined by 
the Commissioner, [$1,563,249,000] $1,675,857,000, which shall remain 
available until September 30, [2003] 2004. (Treasury Department 
Appropriations Act, 2002; additional authorizing legislation required.)
    [For emergency expenses to respond to the September 11, 2001, 
terrorist attacks on the United States, for ``Information Systems'' 
$15,991,000, to remain available until expended, to be obligated from 
amounts made available by Public Law 107-38: Provided, That of these 
amounts $13,548,000 is for a backup computer recovery system to be 
designed and constructed in close coordination with the business systems 
modernization effort of the Internal Revenue Service.] (Emergency 
Supplemental Act, 2002.)

               Program and Financing (in millions of dollars)

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

    Obligations by program activity:
      Direct program:

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

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

    New budget authority (gross), detail:
      Discretionary:

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

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

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

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

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

    Offsets:
      Against gross budget authority and outlays:

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

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

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

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

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

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

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

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

               Object Classification (in millions of dollars)

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

      Direct obligations:

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

[[Page 838]]

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

                              Personnel Summary

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

                                

                     Business Systems Modernization

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

               Program and Financing (in millions of dollars)

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

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

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

    New budget authority (gross), detail:
      Discretionary:

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

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

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

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

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

                                

      Payment Where Earned Income Credit Exceeds Liability for Tax 

               Program and Financing (in millions of dollars)

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

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

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

    New budget authority (gross), detail:
      Mandatory:

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

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

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

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

    As provided by law, there will be instances wherein the earned 
income tax credit will exceed the amount of tax liability owed through 
the individual income tax system, resulting in an additional payment to 
the tax filer. The Earned Income Credit was originally authorized by the 
Tax Reduction Act of 1975 (Public Law 94-12) and made permanent by the 
Revenue Adjustment Act of 1978 (Public Law 95-600). The Tax Reform Act 
of 1986 and the Omnibus Budget Reconciliation Acts of 1990 and 1993 have 
increased the credit amount and expanded the eligibility for earned 
income credit.

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

                                

Payment Where Alternative to Failing School Credit Exceeds Liability for 
                                   Tax

                (Legislative proposal, subject to PAYGO)

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

[[Page 839]]

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

                                

               Program and Financing (in millions of dollars)

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

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

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

    New budget authority (gross), detail:
      Mandatory:

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

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

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

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

          Payment Where Child Credit Exceeds Liability for Tax

               Program and Financing (in millions of dollars)

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

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

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

    New budget authority (gross), detail:
      Mandatory:

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

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

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

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

    As provided by law, there will be instances wherein the child credit 
will exceed the amount of tax liability owed through the individual 
income tax system, resulting in an additional payment to the tax filer. 
The child credit was originally authorized by the Taxpayer Relief Act of 
1997 (Public Law 105-34).

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

                                

       Payment Where Health Care Credit Exceeds Liability for Tax

                (Legislative proposal, subject to PAYGO)

               Program and Financing (in millions of dollars)

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

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

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

    New budget authority (gross), detail:
      Mandatory:

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

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

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

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

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

                                

            Refunding Internal Revenue Collections, Interest 

               Program and Financing (in millions of dollars)

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

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

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

    New budget authority (gross), detail:
      Mandatory:

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

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

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

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

    Under certain circumstances, as provided in 26 U.S.C. 6611, interest 
is paid on Internal Revenue collections that must be refunded. The Tax 
Equity and Fiscal Responsibility Act of 1982 (Public Law 97-248) 
provides for daily compounding of interest. Under the Tax Reform Act of 
1986 (Public Law 99-514), interest paid on Internal Revenue collections 
will equal the Federal short-term rate plus two percentage points, such 
rate to be adjusted quarterly.

[[Page 840]]

                                

                           Informant Payments

              Unavailable Collections (in millions of dollars)

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

               Program and Financing (in millions of dollars)

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

    Obligations by program activity:
10.00 Total new obligations (object 
        class 91.0).....................           3
----------------------------------------------------------------------------

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

    New budget authority (gross), detail:
      Mandatory:

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

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

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

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

    As provided by law (26 U.S.C. 7623), the Treasury Secretary may make 
payments to individuals resulting from information given that leads to 
the collection of Internal Revenue taxes. The Taxpayer Bill of Rights of 
1996 (Public Law 104-168) provides for payments of such sums to 
individuals from the proceeds of amounts (other than interest) collected 
by reason of the information provided, and any amount collected shall be 
available for such payments. This information must lead to the detection 
of underpayments of taxes, or detection and bringing to trial and 
punishment persons guilty of violating the internal revenue laws (in 
cases where such expenses are not otherwise provided for by law).

                                

Public enterprise funds:

                     Federal Tax Lien Revolving Fund

               Program and Financing (in millions of dollars)

----------------------------------------------------------------------------
Identification code 20-4413-0-3-803      2001 actual   2002 est.   2003 est.
----------------------------------------------------------------------------

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

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

    New budget authority (gross), detail:
      Mandatory:

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

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

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

    Offsets:
      Against gross budget authority and outlays:

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

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

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

                                

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

                                

           Administrative Provisions--Internal Revenue Service

    Sec. 101. Not to exceed 5 percent of any appropriation made 
available in this Act to the Internal Revenue Service may be transferred 
to any other Internal Revenue Service appropriation [upon the advance 
approval] fifteen days after notification of the Committees on 
Appropriations.
    Sec. 102. The Internal Revenue Service shall maintain a training 
program to ensure that Internal Revenue Service employees are trained in 
taxpayers' rights, in dealing courteously with the taxpayers, and in 
cross-cultural relations.
    Sec. 103. The Internal Revenue Service shall institute and enforce 
policies and procedures that will safeguard the confidentiality of 
taxpayer information.
    Sec. 104. Funds made available by this or any other Act to the 
Internal Revenue Service shall be available for improved facilities

[[Page 841]]

and increased manpower to provide sufficient and effective 1-800 help 
line service for taxpayers. The Commissioner shall continue to make the 
improvement of the Internal Revenue Service 1-800 help line service a 
priority and allocate resources necessary to increase phone lines and 
staff to improve the Internal Revenue Service 1-800 help line service. 
(Treasury Department Appropriations Act, 2002.)

                                


 
                      UNITED STATES SECRET SERVICE

                              Federal Funds

General and special funds:

                          Salaries and Expenses

    For necessary expenses of the United States Secret Service, 
including purchase of not to exceed [1,149] 610 vehicles for police-type 
use [, of which 945 shall be] for replacement only, and hire of 
passenger motor vehicles; purchase of American-made side-car compatible 
motorcycles; hire of aircraft; [training and assistance requested by 
State and local governments, which may be provided without 
reimbursement;] services of expert witnesses at such rates as may be 
determined by the Director; rental of buildings in the District of 
Columbia, and fencing, lighting, guard booths, and other facilities on 
private or other property not in Government ownership or control, as may 
be necessary to perform protective functions; for payment of per diem 
and/or subsistence allowances to employees where a protective assignment 
during the actual day or days of the visit of a protectee require an 
employee to work 16 hours per day or to remain overnight at his or her 
post of duty; the conducting of and participating in firearms matches; 
presentation of awards; for travel of Secret Service employees on 
protective missions without regard to the limitations on such 
expenditures in this or any other Act [if approval is obtained in 
advance from] after notice is submitted to the Committees on 
Appropriations; for research and development; for making grants to 
conduct behavioral research in support of protective research and 
operations; not to exceed $25,000 for official reception and 
representation expenses; not to exceed $100,000 to provide technical 
assistance and equipment to foreign law enforcement organizations in 
counterfeit investigations; for payment in advance for commercial 
accommodations as may be necessary to perform protective functions; and 
for uniforms without regard to the general purchase price limitation for 
the current fiscal year, [$920,615,000] $1,044,070,000, of which 
$1,633,000 shall be available for forensic and related support of 
investigations of missing and exploited children, and of which 
$3,009,000 shall be available as a grant for activities related to the 
investigations of exploited children and shall remain available until 
expended: Provided, That up to $18,000,000 provided for protective 
travel shall remain available until September 30, [2003.] 2004: Provided 
further, That subject to the reimbursement of actual costs to this 
account, funds appropriated in this account shall be available, at the 
discretion of the Director, for the following: Training United States 
Postal Service law enforcement personnel and Postal police officers, 
training federal law enforcement officers, training State and local 
government law enforcement officers on a space-available basis, training 
private sector security officials on a space-available basis: Provided 
further, That the United States Secret Service is authorized to obligate 
funds in anticipation of reimbursements from agencies and entities 
receiving training sponsored by the James J. Rowley Training Center, 
except that total obligations at the end of the fiscal year shall not 
exceed total budgetary resources available under this heading at the end 
of the fiscal year: Provided further, That the James J. Rowley Training 
Center is authorized to provide short-term medical services for students 
undergoing training at the Center. (Treasury Department Appropriations 
Act, 2002; additional authorizing legislation required.)
    [For emergency expenses to respond to the September 11, 2001, 
terrorist attacks on the United States, for ``Salaries and Expenses'', 
$104,769,000, to remain available until expended, to be obligated from 
amounts made available in Public Law 107-38.] (Emergency Supplemental 
Act, 2002.)

               Program and Financing (in millions of dollars)

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

    Obligations by program activity:
      Direct program:

00.01   Protection, investigations, and 
          uniformed activities..........         836         959       1,036
00.02   Other security programs.........          13         144
00.03   Presidential candiate protective 
          activities....................          14                       8
09.01 Reimbursable program..............          13          40           8
                                           ---------   ---------  ----------
10.00   Total new obligations...........         876       1,143       1,052
----------------------------------------------------------------------------

    Budgetary resources available for obligation:
21.40 Unobligated balance carried 
        forward, start of year..........           9          11
22.00 New budget authority (gross)......         873       1,095       1,052
22.10 Resources available from 
        recoveries of prior year 
        obligations.....................           6
22.22 Unobligated balance transferred 
        from other accounts.............                      37
                                           ---------   ---------  ----------
23.90   Total budgetary resources 
          available for obligation......         888       1,143       1,052
23.95 Total new obligations.............        -876      -1,143      -1,052
23.98 Unobligated balance expiring or 
        withdrawn.......................          -1
24.40 Unobligated balance carried 
        forward, end of year............          11
----------------------------------------------------------------------------

    New budget authority (gross), detail:
      Discretionary:

40.00   Appropriation...................         854       1,055       1,044
40.77   Reduction pursuant to P.L. 106-
          554 (0.22 percent)............          -2
                                           ---------   ---------  ----------
43.00     Appropriation (total 
            discretionary)..............         852       1,055       1,044
50.00   Reappropriation.................           7
      Spending authority from offsetting 
          collections:

68.00   Offsetting collections (cash)...          13          40           8
68.10   Change in uncollected customer 
          payments from Federal sources 
          (unexpired)...................           1
                                           ---------   ---------  ----------
68.90     Spending authority from 
            offsetting collections 
            (total discretionary).......          14          40           8
                                           ---------   ---------  ----------
70.00   Total new budget authority 
          (gross).......................         873       1,095       1,052
----------------------------------------------------------------------------

    Change in obligated balances:
72.40 Obligated balance, start of year..         113         165         150
73.10 Total new obligations.............         876       1,143       1,052
73.20 Total outlays (gross).............        -845      -1,158      -1,054
73.40 Adjustments in expired accounts 
        (net)...........................          -7
73.45 Recoveries of prior year 
        obligations.....................          -6
74.00 Change in uncollected customer 
        payments from Federal sources 
        (unexpired).....................          -1
74.10 Change in uncollected customer 
        payments from Federal sources 
        (expired).......................          35
74.40 Obligated balance, end of year....         165         150         148
----------------------------------------------------------------------------

    Outlays (gross), detail:
86.90 Outlays from new discretionary 
        authority.......................         739         993         951
86.93 Outlays from discretionary 
        balances........................         106         165         103
                                           ---------   ---------  ----------
87.00   Total outlays (gross)...........         845       1,158       1,054
----------------------------------------------------------------------------

    Offsets:
      Against gross budget authority and outlays:

88.00   Offsetting collections (cash) 
          from: Federal sources.........         -50         -40          -8
      Against gross budget authority only:

88.95   Change in uncollected customer 
          payments from Federal sources 
          (unexpired)...................          -1
88.96   Portion of offsetting 
          collections (cash) credited to 
          expired accounts..............          37
----------------------------------------------------------------------------

    Net budget authority and outlays:
89.00 Budget authority..................         859       1,055       1,044
90.00 Outlays...........................         794       1,118       1,046
---------------------------------------------------------------------------

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

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

    Net budget authority and outlays:
89.00 Budget authority..................         832       1,025       1,010
90.00 Outlays...........................         767       1,088       1,012
---------------------------------------------------------------------------

    The Secret Service is responsible for the security of the President, 
the Vice President and other dignitaries and designated individuals; for 
enforcement of laws relating to obligations and securities of the United 
States and financial crimes such as financial institution fraud and 
other fraud; and for protection of the White House and other buildings 
within Washington, DC.

    Investigations, protection, and uniformed activities.--The Service 
must provide for the protection of the President of

[[Page 842]]

the United States, immediate family members, the President-elect, the 
Vice President, or other officer next in the order of succession to the 
Office of the President, and the Vice President-elect, and the members 
of their immediate families unless the members decline such protection; 
protection of the person of a visiting head and accompanying spouse of a 
foreign state or foreign government and, at the direction of the 
President, other distinguished foreign visitors to the United States and 
official representatives of the United States performing special 
missions abroad; the protection of former Presidents, their spouses and 
minor children, unless such protection is declined. The Service is also 
responsible for investigation of counterfeiting of currency, and 
securities; forgery and altering of Government checks and bonds; thefts 
and frauds relating to Treasury electronic funds transfers; financial 
access device fraud, telecommunications fraud, computer and 
telemarketing fraud; fraud relative to federally insured financial 
institutions; and other criminal and noncriminal cases.

    The Secret Service Uniformed Division protects the Executive 
Residence and grounds in the District of Columbia; any building in which 
White House offices are located; the President and members of his 
immediate family; the official residence and grounds of the Vice-
President in the District of Columbia; the Vice President and members of 
his immediate family; foreign diplomatic missions located in the 
Washington metropolitan area; the Treasury Building, its Annex and 
grounds, and such other areas as the President may direct on a case-by-
case basis.

    Presidential candidate protective activities.--The Secret Service is 
authorized to protect major Presidential and Vice-Presidential 
candidates, as determined by the Secretary of the Treasury after 
consultation with an advisory committee. In addition, the Service is 
authorized to protect the spouses of major Presidential and Vice-
Presidential candidates; however, such protection may not commence more 
than 120 days prior to the general Presidential election.

                         PERFORMANCE INDICATORS

                                     2001 actual  2002 est.   2003 est.
Counterfeit note passing (in 
millions of dollars)................       $47.5       $45.0       $45.0
Financial crime avoided (in billions 
of dollars).........................        $1.4        $1.5        $1.5
Actual financial crime loss (in 
millions of dollars)................        $663        $535        $535
Permanent protection................       4,271       4,500       4,500
Foreign dignitaries.................       1,147       1,700       1,700
Candidate/nominee...................         636
                                    ------------------------------------
    Total travel stops..............       6,054       6,200       6,200
    Protection is measured in numbers of protectee stops. A stop is 
generally considered a city visited by a protectee.
    Note: 2002 and 2003 protection estimates may increase as a result of the 
additional protectees added after the terrorist events of September 11, 
2001. Early indications are that Permanent Protection may increase by 
approximately 1,000 or more stops per year.

               Object Classification (in millions of dollars)

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

      Direct obligations:

        Personnel compensation:
11.1      Full-time permanent...........         302         328         373
11.3      Other than full-time permanent           3          28          28
11.5      Other personnel compensation..         103         113          91
                                           ---------   ---------  ----------
11.9        Total personnel compensation         408         469         492
12.1    Civilian personnel benefits.....         172         195         205
21.0    Travel and transportation of 
          persons.......................          54         101          85
22.0    Transportation of things........           5           7           6
23.1    Rental payments to GSA..........          54          67          70
23.2    Rental payments to others.......                       2           1
23.3    Communications, utilities, and 
          miscellaneous charges.........          19          28          28
24.0    Printing and reproduction.......           1           1           1
25.2    Other services..................          53          59          58
26.0    Supplies and materials..........          12          17          17
31.0    Equipment.......................          64         116          62
32.0    Land and structures.............          21          37          16
41.0    Grants, subsidies, and 
          contributions.................                       4           3
                                           ---------   ---------  ----------
99.0      Direct obligations............         863       1,103       1,044
99.0  Reimbursable obligations..........          13          40           8
                                           ---------   ---------  ----------
99.9    Total new obligations...........         876       1,143       1,052
---------------------------------------------------------------------------

                              Personnel Summary

----------------------------------------------------------------------------
Identification code 20-1408-0-1-751      2001 actual   2002 est.   2003 est.
----------------------------------------------------------------------------
1001  Total compensable workyears: Full-
        time equivalent employment......       5,556       5,991       6,111
---------------------------------------------------------------------------

                                

      Acquisition, Construction, Improvements, and Related Expenses

    For necessary expenses of construction, repair, alteration, and 
improvement of facilities, [$3,457,000] $3,519,000, to remain available 
until expended. (Department of the Treasury Appropriations Act, 2002.)

               Program and Financing (in millions of dollars)

----------------------------------------------------------------------------
Identification code 20-1409-0-1-751      2001 actual   2002 est.   2003 est.
----------------------------------------------------------------------------

    Obligations by program activity:
10.00 Total new obligations.............           2           8           4
----------------------------------------------------------------------------

    Budgetary resources available for obligation:
21.40 Unobligated balance carried 
        forward, start of year..........          -2           5
22.00 New budget authority (gross)......           9           3           4
                                           ---------   ---------  ----------
23.90   Total budgetary resources 
          available for obligation......           7           8           4
23.95 Total new obligations.............          -2          -8          -4
24.40 Unobligated balance carried 
        forward, end of year............           5
----------------------------------------------------------------------------

    New budget authority (gross), detail:
      Discretionary:

40.00   Appropriation...................           9           3           4
----------------------------------------------------------------------------

    Change in obligated balances:
72.40 Obligated balance, start of year..           6           4           6
73.10 Total new obligations.............           2           8           4
73.20 Total outlays (gross).............          -4          -6          -3
74.40 Obligated balance, end of year....           4           6           7
----------------------------------------------------------------------------

    Outlays (gross), detail:
86.90 Outlays from new discretionary 
        authority.......................           1           2           3
86.93 Outlays from discretionary 
        balances........................           3           4           1
                                           ---------   ---------  ----------
87.00   Total outlays (gross)...........           4           6           3
----------------------------------------------------------------------------

    Net budget authority and outlays:
89.00 Budget authority..................           9           3           4
90.00 Outlays...........................           4           6           3
---------------------------------------------------------------------------

    This account provides funding for security upgrades of existing 
facilities and the James J. Rowley Training Center to continue 
development of the current Master Plan and to maintain and renovate 
existing facilities to ensure efficient and full utilization of the 
center. 

               Object Classification (in millions of dollars)

----------------------------------------------------------------------------
Identification code 20-1409-0-1-751      2001 actual   2002 est.   2003 est.
----------------------------------------------------------------------------
25.2  Other services....................           1           8           2
32.0  Land and structures...............           1                       2
                                           ---------   ---------  ----------
99.9    Total new obligations...........           2           8           4
---------------------------------------------------------------------------

[[Page 843]]



                                

                   Contribution for Annuity Benefits 

               Program and Financing (in millions of dollars)

----------------------------------------------------------------------------
Identification code 20-1407-0-1-751      2001 actual   2002 est.   2003 est.
----------------------------------------------------------------------------

    Obligations by program activity:
10.00 Total new obligations (object 
        class 12.1).....................         169         200         200
----------------------------------------------------------------------------

    Budgetary resources available for obligation:
21.40 Unobligated balance carried 
        forward, start of year..........                      86
22.00 New budget authority (gross)......         255         200         200
                                           ---------   ---------  ----------
23.90   Total budgetary resources 
          available for obligation......         255         286         200
23.95 Total new obligations.............        -169        -200        -200
23.98 Unobligated balance expiring or 
        withdrawn.......................                     -86
24.40 Unobligated balance carried 
        forward, end of year............          86
----------------------------------------------------------------------------

    New budget authority (gross), detail:
      Mandatory:

60.00   Appropriation...................         255         200         200
----------------------------------------------------------------------------

    Change in obligated balances:
72.40 Obligated balance, start of year..          15          11          11
73.10 Total new obligations.............         169         200         200
73.20 Total outlays (gross).............        -173        -200        -200
74.40 Obligated balance, end of year....          11          11          11
----------------------------------------------------------------------------

    Outlays (gross), detail:
86.97 Outlays from new mandatory 
        authority.......................         169         200         189
86.98 Outlays from mandatory balances...           4                      11
                                           ---------   ---------  ----------
87.00   Total outlays (gross)...........         173         200         200
----------------------------------------------------------------------------

    Net budget authority and outlays:
89.00 Budget authority..................         255         200         200
90.00 Outlays...........................         173         200         200
---------------------------------------------------------------------------

    The District of Columbia is reimbursed for benefit payments made 
from the revenue of the District of Columbia to or for members of the 
Secret Service Uniformed Division and such members of the U.S. Secret 
Service entitled to benefits under the Policemen and Firemen's 
Retirement and Disability Act (4 D.C. Code 521).

                                


 
                       COMPTROLLER OF THE CURRENCY

                               Trust Funds

                            Assessment Funds

              Unavailable Collections (in millions of dollars)

----------------------------------------------------------------------------
Identification code 20-8413-0-8-373      2001 actual   2002 est.   2003 est.
----------------------------------------------------------------------------
01.99 Balance, start of year............
    Receipts:
02.80 Assessment funds, offsetting 
        collections.....................         417         441         474
    Appropriations:
05.00 Assessment funds..................        -417        -441        -474
                                           ---------   ---------  ----------
07.99 Balance, end of year..............
---------------------------------------------------------------------------

               Program and Financing (in millions of dollars)

----------------------------------------------------------------------------
Identification code 20-8413-0-8-373      2001 actual   2002 est.   2003 est.
----------------------------------------------------------------------------

    Obligations by program activity:
09.00 Bank supervision..................         424         441         462
                                           ---------   ---------  ----------
10.00   Total new obligations...........         424         441         462
----------------------------------------------------------------------------

    Budgetary resources available for obligation:
21.40 Unobligated balance carried 
        forward, start of year..........         269         280         297
22.00 New budget authority (gross)......         435         458         474
                                           ---------   ---------  ----------
23.90   Total budgetary resources 
          available for obligation......         704         738         771
23.95 Total new obligations.............        -424        -441        -462
24.40 Unobligated balance carried 
        forward, end of year............         280         297         309
----------------------------------------------------------------------------

    New budget authority (gross), detail:
      Mandatory:

69.00   Offsetting collections (cash)...         433         458         474
69.10   Change in uncollected customer 
          payments from Federal sources 
          (unexpired)...................           2
                                           ---------   ---------  ----------
69.90     Spending authority from 
            offsetting collections 
            (total mandatory)...........         435         458         474
----------------------------------------------------------------------------

    Change in obligated balances:
72.40 Obligated balance, start of year..          60          64          78
73.10 Total new obligations.............         424         441         462
73.20 Total outlays (gross).............        -417        -429        -454
74.00 Change in uncollected customer 
        payments from Federal sources 
        (unexpired).....................          -2
74.40 Obligated balance, end of year....          64          78          86
----------------------------------------------------------------------------

    Outlays (gross), detail:
86.97 Outlays from new mandatory 
        authority.......................         413         425         450
86.98 Outlays from mandatory balances...           4           4           4
                                           ---------   ---------  ----------
87.00   Total outlays (gross)...........         417         429         454
----------------------------------------------------------------------------

    Offsets:
      Against gross budget authority and outlays:

        Offsetting collections (cash) 
            from:
88.20     Interest on Federal securities         -15         -16         -16
88.40     Non-Federal sources: 
            Assessments.................        -418        -442        -458
                                           ---------   ---------  ----------
88.90       Total, offsetting 
              collections (cash)........        -433        -458        -474
      Against gross budget authority only:

88.95   Change in uncollected customer 
          payments from Federal sources 
          (unexpired)...................          -2
----------------------------------------------------------------------------

    Net budget authority and outlays:
89.00 Budget authority..................
90.00 Outlays...........................         -16         -29         -20
----------------------------------------------------------------------------

    Memorandum (non-add) entries:
92.01 Total investments, start of year: 
        Federal securities: Par value...         326         345         345
92.02 Total investments, end of year: 
        Federal securities: Par value...         345         345         345
---------------------------------------------------------------------------

    The Office of the Comptroller of the Currency was created for the 
purpose of establishing and regulating a national banking system. The 
National Currency Act of 1863 (12 U.S.C. 1 et seq., 12 Stat. 665) 
provided for the chartering and supervising functions in this 
connection. The income of the bureau is derived principally from 
assessments paid by national banks and interest on investments in U.S. 
Government obligations.

    As the Administrator of National Banks, the Office of the 
Comptroller of the Currency charters new banking institutions only after 
investigation and due consideration of charter applications. Supervision 
of existing national banks is aided by the required submission of 
periodic reports and detailed onsite examinations, which are conducted 
by a staff of approximately 1,900 national bank examiners. At present, 
there are approximately 2,300 national banks and 52 Federal branches 
with total assets of more than $3.6 trillion.

    In addition, the Comptroller considers applications for mergers in 
which the resulting bank will be a national bank and applications from 
banks to establish branches. The Comptroller of the Currency also 
promulgates rules and regulations for the guidance of national banks and 
bank directors.

               Object Classification (in millions of dollars)

----------------------------------------------------------------------------
Identification code 20-8413-0-8-373      2001 actual   2002 est.   2003 est.
----------------------------------------------------------------------------

      Personnel compensation:

11.1    Full-time permanent.............         217         231         246
11.3    Other than full-time permanent..           5           5           5
11.5    Other personnel compensation....           2           2           2
                                           ---------   ---------  ----------
11.9      Total personnel compensation..         224         238         253
12.1  Civilian personnel benefits.......          74          80          85
13.0  Benefits for former personnel.....           2           1
21.0  Travel and transportation of 
        persons.........................          26          26          26
22.0  Transportation of things..........           1           1           1
23.2  Rental payments to others.........          26          27          28
23.3  Communications, utilities, and 
        miscellaneous charges...........          10           9          10
24.0  Printing and reproduction.........           1           1           1

[[Page 844]]

25.2  Other services....................          45          46          46
26.0  Supplies and materials............           4           4           4
31.0  Equipment.........................           8           7           7
32.0  Land and structures...............           3           1           1
                                           ---------   ---------  ----------
99.9    Total new obligations...........         424         441         462
---------------------------------------------------------------------------

                              Personnel Summary

----------------------------------------------------------------------------
Identification code 20-8413-0-8-373      2001 actual   2002 est.   2003 est.
----------------------------------------------------------------------------
2001  Total compensable workyears: Full-
        time equivalent employment......       2,837       2,841       2,841
---------------------------------------------------------------------------

                                


 
                      OFFICE OF THRIFT SUPERVISION

                              Federal Funds

Public enterprise funds:

                      Office of Thrift Supervision 

               Program and Financing (in millions of dollars)

----------------------------------------------------------------------------
Identification code 20-4108-0-3-373      2001 actual   2002 est.   2003 est.
----------------------------------------------------------------------------

    Obligations by program activity:
10.00 Total new obligations.............         166         168         173
----------------------------------------------------------------------------

    Budgetary resources available for obligation:
21.40 Unobligated balance carried 
        forward, start of year..........          82          77          77
22.00 New budget authority (gross)......         161         168         173
                                           ---------   ---------  ----------
23.90   Total budgetary resources 
          available for obligation......         243         245         250
23.95 Total new obligations.............        -166        -168        -173
24.40 Unobligated balance carried 
        forward, end of year............          77          77          77
----------------------------------------------------------------------------

    New budget authority (gross), detail:
      Mandatory:

69.00   Offsetting collections (cash)...         166         168         173
69.10   Change in uncollected customer 
          payments from Federal sources 
          (unexpired)...................          -5
                                           ---------   ---------  ----------
69.90     Spending authority from 
            offsetting collections 
            (total mandatory)...........         161         168         173
----------------------------------------------------------------------------

    Change in obligated balances:
72.40 Obligated balance, start of year..          60          73          73
73.10 Total new obligations.............         166         168         173
73.20 Total outlays (gross).............        -158        -168        -173
74.00 Change in uncollected customer 
        payments from Federal sources 
        (unexpired).....................           5
74.40 Obligated balance, end of year....          73          73          73
----------------------------------------------------------------------------

    Outlays (gross), detail:
86.97 Outlays from new mandatory 
        authority.......................         158         168         173
----------------------------------------------------------------------------

    Offsets:
      Against gross budget authority and outlays:

        Offsetting collections (cash) 
            from:
88.20     Interest on Federal securities          -6          -7          -8
88.40     Non-Federal sources...........        -160        -161        -165
                                           ---------   ---------  ----------
88.90       Total, offsetting 
              collections (cash)........        -166        -168        -173
      Against gross budget authority only:

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

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

    Memorandum (non-add) entries:
92.01 Total investments, start of year: 
        Federal securities: Par value...         145         148         148
92.02 Total investments, end of year: 
        Federal securities: Par value...         148         148         148
---------------------------------------------------------------------------

    The Office of Thrift Supervision (OTS) was created by the Financial 
Institutions Reform, Recovery, and Enforcement Act of 1989 (12 U.S.C. 
1811 note). The OTS assumed the regulatory functions of the Federal Home 
Loan Bank Board dissolved by the same act.

    The OTS charters, regulates and examines Federal thrifts, all of 
which are insured by the Savings Association Insurance Fund. In 
addition, the OTS cooperates in the examination and supervision of 
State-chartered thrifts insured by the Savings Association Insurance 
Fund. The OTS sets capital standards for Federal and State thrifts and 
reviews applications of State-chartered thrifts for conversion to 
Federal thrifts. It also reviews applications for establishment of 
branch offices.

    Income of the bureau is derived principally from assessments on 
thrifts, examination fees and interest on investments in U.S. Government 
obligations. At present, the OTS oversees more than 1,000 thrifts with 
more than 9,000 operating branches and total assets of more than $974 
billion. 

               Object Classification (in millions of dollars)

----------------------------------------------------------------------------
Identification code 20-4108-0-3-373      2001 actual   2002 est.   2003 est.
----------------------------------------------------------------------------

      Personnel compensation:

11.1    Full-time permanent.............          92          95          98
11.5    Other personnel compensation....           1           1           1
11.8    Special personal services 
          payments......................           1           1           1
                                           ---------   ---------  ----------
11.9      Total personnel compensation..          94          97         100
12.1  Civilian personnel benefits.......          31          31          31
21.0  Travel and transportation of 
        persons.........................          12          11          11
22.0  Transportation of things..........           1           1           1
23.2  Rental payments to others.........           7           7           7
23.3  Communications, utilities, and 
        miscellaneous charges...........           2           2           3
25.2  Other services....................          16          16          17
26.0  Supplies and materials............           1           1           1
31.0  Equipment.........................           2           2           2
                                           ---------   ---------  ----------
99.9    Total new obligations...........         166         168         173
---------------------------------------------------------------------------

                              Personnel Summary

----------------------------------------------------------------------------
Identification code 20-4108-0-3-373      2001 actual   2002 est.   2003 est.
----------------------------------------------------------------------------
2001  Total compensable workyears: Full-
        time equivalent employment......       1,211       1,177       1,165
---------------------------------------------------------------------------

                                


 
                       INTEREST ON THE PUBLIC DEBT

                              Federal Funds

General and special funds:

              Interest on Treasury Debt Securities (Gross)

               Program and Financing (in millions of dollars)

----------------------------------------------------------------------------
Identification code 20-0550-0-1-901      2001 actual   2002 est.   2003 est.
----------------------------------------------------------------------------

    Obligations by program activity:
10.00 Total new obligations (object 
        class 43.0).....................     359,508     338,833     353,087
----------------------------------------------------------------------------

    Budgetary resources available for obligation:
22.00 New budget authority (gross)......     359,508     338,833     353,087
23.95 Total new obligations.............    -359,508    -338,833    -353,087
----------------------------------------------------------------------------

    New budget authority (gross), detail:
      Mandatory:

60.00   Appropriation...................     359,508     338,833     353,087
----------------------------------------------------------------------------

    Change in obligated balances:
73.10 Total new obligations.............     359,508     338,833     353,087
73.20 Total outlays (gross).............    -359,508    -338,833    -353,087
----------------------------------------------------------------------------

    Outlays (gross), detail:
86.97 Outlays from new mandatory 
        authority.......................     359,508     338,833     353,087
----------------------------------------------------------------------------

    Net budget authority and outlays:
89.00 Budget authority..................     359,508     338,833     353,087

[[Page 845]]

90.00 Outlays...........................     359,508     338,833     353,087
---------------------------------------------------------------------------

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

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

    Net budget authority and outlays:
89.00 Budget authority..................     359,508     338,833     351,861
90.00 Outlays...........................     359,508     338,833     351,861
---------------------------------------------------------------------------

                 Summary of Budget Authority and Outlays

                        (in millions of dollars)

                                     2001 actual  2002 est.   2003 est.
Enacted/requested:
  Budget Authority..................     359,508     338,833     353,087
  Outlays...........................     359,508     338,833     353,087
Legislative proposal, not subject to 
    PAYGO:
  Budget Authority..................                                  -9
  Outlays...........................                                  -9
                                    ------------------------------------
Total:
  Budget Authority..................     359,508     338,833     353,078
  Outlays...........................     359,508     338,833     353,078
                                    ====================================

    Such amounts are appropriated as may be necessary to pay the 
interest each year on the public debt (31 U.S.C. 1305, 3123). Interest 
on Government account series securities is generally computed on a cash 
basis. Interest is generally computed on an accrual basis on all other 
types of securities. 16

                                

              Interest on Treasury Debt Securities (Gross)

              (Legislative proposal, not subject to PAYGO)

               Program and Financing (in millions of dollars)

----------------------------------------------------------------------------
Identification code 20-0550-2-1-901      2001 actual   2002 est.   2003 est.
----------------------------------------------------------------------------

    Obligations by program activity:
10.00 Total new obligations (object 
        class 43.0).....................                                  -9
----------------------------------------------------------------------------

    Budgetary resources available for obligation:
22.00 New budget authority (gross)......                                  -9
23.95 Total new obligations.............                                   9
----------------------------------------------------------------------------

    New budget authority (gross), detail:
      Mandatory:

60.00   Appropriation...................                                  -9
----------------------------------------------------------------------------

    Change in obligated balances:
73.10 Total new obligations.............                                  -9
73.20 Total outlays (gross).............                                  -9
----------------------------------------------------------------------------

    Outlays (gross), detail:
86.97 Outlays from new mandatory 
        authority.......................                                  -9
----------------------------------------------------------------------------

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

    A portion of interest on Treasury debt securities is paid to other 
Government funds that hold Treasury securities as investments. In the 
schedules for legislative proposals for such funds, the effect of 
proposals on interest receipts are shown. In this schedule, the amounts 
shown are the corresponding interest payments to those funds.

                                


 
                      GENERAL FUND RECEIPT ACCOUNTS

                           (in millions of dollars)

----------------------------------------------------------------------------
                                         2001 actual   2002 est.   2003 est.
----------------------------------------------------------------------------
Governmental receipts:
  20-015800  Transportation fuels tax: 
    Enacted/requested...................       1,150       1,138       1,180
  20-065000  Deposit of earnings, 
    Federal Reserve System: Enacted/
    requested...........................      26,124      25,596      29,025
  20-085000  Registration, filing, and 
    transaction fees: Enacted/requested.           4           4           4
  20-086100  Charges for expenses, 
    settlement of international claims: 
    Enacted/requested...................                       1           1
  20-086900  Fees for legal and judicial 
    services, not otherwise classified: 
    Enacted/requested...................          65          65          65
  20-089100  Miscellaneous fees for 
    regulatory and judicial services, 
    not otherwise classified: Enacted/
    requested...........................           7           7           7
  20-101000  Fines, penalties, and 
    forfeitures, agricultural laws: 
    Enacted/requested...................           5           5           5
  20-102000  Fines, penalties, and 
    forfeitures, economic stabilization 
    laws: Enacted/requested.............           9           9           9
  20-103000  Fines, penalties, and 
    forfeitures, immigration and labor 
    laws: Enacted/requested.............          72          72          72
  20-104000  Fines, penalties, and 
    forfeitures, customs, commerce, and 
    antitrust laws: Enacted/requested...         108         100         100
  20-105000  Fines, penalties, and 
    forfeitures, narcotic prohibition 
    and alcohol laws: Enacted/requested.           3           1           1
  20-106000  Forfeitures of unclaimed 
    money and property: Enacted/
    requested...........................           8          38          38
  20-108000  Fines, penalties, and 
    forfeitures, Federal coal mine 
    health and safety laws: Enacted/
    requested...........................          18          18          18
  20-109900  Fines, penalties, and 
    forfeitures, not otherwise 
    classified: Enacted/requested.......         443         355         355
  20-129900  Gifts to the United States, 
    not otherwise classified: Enacted/
    requested...........................          -2           1           1
  20-241100  User fees for IRS: Enacted/
    requested...........................          40          42          43
  20-309200  Recovery from highway trust 
    fund for refunds of taxes: Enacted/
    requested...........................         995         957         971
  20-309400  Recovery from airport and 
    airway trust fund for refunds of 
    taxes: Enacted/requested............          53          47          47
  20-309500  Recovery from leaking 
    underground storage tank trust fund 
    for refunds of taxes, EPA: Enacted/
    requested...........................           3           5           5
  20-309990  Refunds of moneys 
    erroneously received and recovered 
    (20X1807): Enacted/requested........        -114        -305        -312
  95-085015  Registration, filing, and 
    transaction fees, SEC: Enacted/
    requested...........................       1,343         291
  99-011050  Individual income taxes: 
    Enacted/requested...................     994,281     949,827   1,008,989
    Legislative proposal, subject to 
      PAYGO.............................                    -646      -2,693
  99-011100  Corporation income and 
    excess profits taxes: Enacted/
    requested...........................     151,071     202,547     207,960
    Legislative proposal, subject to 
      PAYGO.............................                  -1,102      -2,471
  99-015250  Other Federal fund excise 
    taxes: Enacted/requested............         537         472         363
    Legislative proposal, subject to 
      PAYGO.............................                    -122        -177
  99-015300  Estate and gift taxes: 
    Enacted/requested...................      28,400      27,484      23,559
    Legislative proposal, subject to 
      PAYGO.............................                       6        -560
  99-015500  Tobacco excise tax: 
    Enacted/requested...................       7,396       8,045       8,115
  99-015600  Alcohol excise tax: 
    Enacted/requested...................       7,624       7,627       7,664
  99-015700  Telephone excise tax: 
    Enacted/requested...................       5,769       5,984       6,345
  99-031050  Other Federal fund customs 
    duties: Enacted/requested...........      12,643      12,721      13,564
    Legislative proposal, subject to 
      PAYGO.............................                    -668        -863
  99-089400  Ozone depleting chemicals 
    tax: Enacted/requested..............          32          22          13
                                           ---------   ---------  ----------
General Fund Governmental receipts......   1,238,087   1,240,644   1,301,443
----------------------------------------------------------------------------
Offsetting receipts from the public:
  20-143500  General fund proprietary 
    interest receipts, not otherwise 
    classified: Enacted/requested.......         228         197         197
  20-145000  Interest payments from 
    States, cash management improvement: 
    Enacted/requested...................          30          45          44
  20-146310  Interest on quota in 
    International Monetary Fund: 
    Enacted/requested...................         522         522         522
  20-146400  Interest received on loans 
    and credits to foreign nations: 
    Enacted/requested...................          54         129         117
  20-148400  Interest on deposits in tax 
    and loan accounts: Enacted/requested         951         451         585
  20-149900  Interest received from 
    credit financing accounts: Enacted/
    requested...........................      10,336      10,748      11,590
  20-168200  Gain by exchange on foreign 
    currency denominated public debt 
    securities: Enacted/requested.......           1
  20-286800  Dollar conversion of 
    foreign currency loan repayments: 
    Enacted/requested...................           9           9           9
  20-286900  Repayment of loans and 
    credits to foreign nations: Enacted/
    requested...........................         291          71          85
  20-322000  All other general fund 
    proprietary receipts: Enacted/
    requested...........................       1,331       1,331       1,331
  20-387500  Budget clearing account 
    (suspense): Enacted/requested.......         307
                                           ---------   ---------  ----------
General Fund Offsetting receipts from 
 the public.............................      14,060      13,503      14,480

[[Page 846]]

----------------------------------------------------------------------------
Intragovernmental payments:
  13-141000  Interest on investment, 
    economic development revolving fund: 
    Enacted/requested...................           2           2           2
  14-142400  Interest on investment, 
    Colorado River projects: Enacted/
    requested...........................           4           4           4
  14-142700  Interest on advances to 
    Colorado River Dam fund, Boulder 
    Canyon project: Enacted/requested...          12          12          12
  20-133800  Interest on loans to the 
    Presidio: Enacted/requested.........           2           3           3
  20-135100  Interest on loans to BPA: 
    Enacted/requested...................          12         423         419
  20-135400  Interest on loans for 
    housing for the elderly or 
    handicapped: Enacted/requested......         320         230         198
  20-136100  Interest on loans to the 
    Secretary of Transportation, 
    railroad rehabilitation and 
    improvement fund: Enacted/requested.                       3           3
  20-136300  Interest on loans for 
    college housing and academic 
    facilities loans, Education: 
    Enacted/requested...................          11           5          11
  20-140100  Interest on loans to 
    Commodity Credit Corporation: 
    Enacted/requested...................         536         266         324
  20-140500  Interest on loans to 
    H.U.D., college housing loans, 
    Education: Enacted/requested........           8           1           3
  20-141700  Interest on loans to 
    Tennessee Valley Authority: Enacted/
    requested...........................           4           2           4
  20-141800  Interest on loans to 
    Federal Financing Bank: Enacted/
    requested...........................       2,157       1,930       1,484
  20-142500  Interest on loans to rural 
    development insurance fund: Enacted/
    requested...........................          85          70          45
  20-143300  Interest on loans to 
    national flood insurance fund, FEMA: 
    Enacted/requested...................          19          28          24
  20-149500  Interest payments on 
    repayable advances to the black lung 
    disability trust fund: Enacted/
    requested...........................         568         593         619
    Legislative proposal, not subject to 
      PAYGO.............................                               1,606
  20-149700  Payment of interest on 
    advances to the Railroad Retirement 
    Board: Enacted/requested............         221         222         225
  20-241600  Charges for administrative 
    expenses of Social Security Act as 
    amended: Enacted/requested..........         335         326         327
  20-310100  Recoveries from Federal 
    agencies for settlement of claims 
    for contract disuptes: Enacted/
    requested...........................         310
  20-320000  Receivables from cancelled 
    accounts: Enacted/requested.........         381         100         100
  20-330600  Transfer of excess receipts 
    to the general fund, Federal fund 
    payments: Enacted/requested.........                       7
  20-388500  Undistributed 
    intragovernmental payments: Enacted/
    requested...........................        -130
  73-142800  Interest on advances to 
    Small Business Administration: 
    Enacted/requested...................          75          45          22
  91-142200  Interest on loans, higher 
    education facilities loan fund: 
    Enacted/requested...................           1           1           1
                                           ---------   ---------  ----------
General Fund Intragovernmental payments.       4,933       4,273       5,436
---------------------------------------------------------------------------

                                

                   Other Consolidated Receipt Accounts

                           (in millions of dollars)

----------------------------------------------------------------------------
                                         2001 actual   2002 est.   2003 est.
----------------------------------------------------------------------------
  20-977920  Interest, Miscellaneous 
    trust funds, government-wide........           1           1           1
---------------------------------------------------------------------------

                                


 
             GENERAL PROVISIONS--DEPARTMENT OF THE TREASURY

    Sec. 110. Any obligation or expenditure by the Secretary of the 
Treasury in connection with law enforcement activities of a Federal 
agency or a Department of the Treasury law enforcement organization in 
accordance with 31 U.S.C. 9703(g)(4)(B) from unobligated balances 
remaining in the Fund on September 30, [2002] 2003, shall be made in 
compliance with reprogramming guidelines.
    Sec. 111. Appropriations to the Department of the Treasury in this 
Act shall be available for uniforms or allowances therefor, as 
authorized by law (5 U.S.C. 5901), including maintenance, repairs, and 
cleaning; purchase of insurance for official motor vehicles operated in 
foreign countries; purchase of motor vehicles without regard to the 
general purchase price limitations for vehicles purchased and used 
overseas for the current fiscal year; entering into contracts with the 
Department of State for the furnishing of health and medical services to 
employees and their dependents serving in foreign countries; and 
services authorized by 5 U.S.C. 3109.
    [Sec. 112. The funds provided to the Bureau of Alcohol, Tobacco and 
Firearms for fiscal year 2002 in this Act for the enforcement of the 
Federal Alcohol Administration Act shall be expended in a manner so as 
not to diminish enforcement efforts with respect to section 105 of the 
Federal Alcohol Administration Act.]
    [Sec. 113] Sec. 112. Not to exceed 2 percent of any appropriations 
in this Act made available to the Federal Law Enforcement Training 
Center, Financial Crimes Enforcement Network, Bureau of Alcohol, Tobacco 
and Firearms, United States Customs Service, Interagency Crime and Drug 
Enforcement, and United States Secret Service may be transferred between 
such appropriations upon [the] advance [approval] notification of the 
Committees on Appropriations. No transfer may increase or decrease any 
such appropriation by more than 2 percent.
    [Sec. 114] Sec. 113. Not to exceed 2 percent of any appropriations 
in this Act made available to the Departmental Offices, Office of 
Inspector General, Treasury Inspector General for Tax Administration, 
Financial Management Service, and Bureau of the Public Debt, may be 
transferred between such appropriations upon [the] advance [approval] 
notification of the Committees on Appropriations. No transfer may 
increase or decrease any such appropriation by more than 2 percent.
    [Sec. 115] Sec. 114. Not to exceed 2 percent of any appropriation 
made available in this Act to the Internal Revenue Service may be 
transferred to the Treasury Inspector General for Tax Administration's 
appropriation upon [the] advance [approval] notification of the 
Committees on Appropriations. No transfer may increase or decrease any 
such appropriation by more than 2 percent.
    [Sec. 116] Sec. 115. Of the funds available for the purchase of law 
enforcement vehicles, no funds may be obligated until the Secretary of 
the Treasury certifies that the purchase by the respective Treasury 
bureau is consistent with Departmental vehicle management principles: 
Provided, That the Secretary may delegate this authority to the 
Assistant Secretary for Management.
    [Sec. 117] Sec. 116. None of the funds appropriated in this Act or 
otherwise available to the Department of the Treasury or the Bureau of 
Engraving and Printing may be used to redesign the $1 Federal Reserve 
note.
    [Sec. 118] Sec. 117. The Secretary of the Treasury may transfer 
funds from ``Salaries and Expenses'', Financial Management Service, to 
the Debt Services Account as necessary to cover the costs of debt 
collection: Provided, That such amounts shall be reimbursed to such 
Salaries and Expenses account from debt collections received in the Debt 
Services Account.
    [Sec. 119. Funds appropriated by this Act, or made available by the 
transfer of funds in this Act, for intelligence and intelligence-related 
activities of the Department of the Treasury are deemed to be 
specifically authorized by the Congress for purposes of section 504 of 
the National Security Act of 1947 (50 U.S.C. 414) during fiscal year 
2002 until enactment of the Intelligence Authorization Act for fiscal 
year 2002].
    [Sec. 120] Sec. 118. Section 122 of Public Law 105-119 (5 U.S.C. 
3104 note), as amended [by Public Law 105-277], is further amended in 
subsection (g)(1), by striking [``3 years'' and inserting ``4 years''; 
and by striking ``, the United States Customs Service, and the United 
States Secret Service''] ``4 years'' and inserting ``5 years''.
    [Sec. 121] Sec. 119. None of the funds appropriated or otherwise 
made available by this or any other Act may be used by the United States 
Mint to construct or operate any museum without [the explicit approval] 
advance notification of the House Committee on Financial Services and 
the Senate Committee on Banking, Housing, and Urban Affairs.
    [Sec. 122] Sec. 120. None of the funds appropriated or made 
available by this Act may be used for the production of Customs 
Declarations that do not inquire whether the passenger had been in the 
proximity of livestock.
    [Sec. 123] Sec. 121. In addition to any other transfer authority in 
this Act and upon [approval] advance notification of the Committees on 
Appropriations, the Secretary of the Treasury may transfer out of any 
appropriations available in this title such sums as are necessary to 
meet financial statement audit requirements of the United States Customs 
Service and the Financial Management Service, not to exceed a total of 
$3,000,000.
    Sec. 122. The Federal Law Enforcement Training Center is directed to 
establish an accrediting body that will include representatives from the 
Federal law enforcement community, as well as non-Federal accreditation 
experts involved in law enforcement training. The purpose of this body 
will be to establish standards for measuring and assessing the quality 
and effectiveness of Federal law enforcement training pro

[[Page 847]]

grams, facilities, and instructors. (Treasury Department Appropriations 
Act, 2002.)

                                


 
                       TITLE V--GENERAL PROVISIONS

                                This Act

    Sec. 501. No part of any appropriation contained in this Act shall 
remain available for obligation beyond the current fiscal year unless 
expressly so provided herein.
    Sec. 502. The expenditure of any appropriation under this Act for 
any consulting service through procurement contract, pursuant to 5 
U.S.C. 3109, shall be limited to those contracts where such expenditures 
are a matter of public record and available for public inspection, 
except where otherwise provided under existing law, or under existing 
Executive order issued pursuant to existing law.
    Sec. 503. None of the funds made available by this Act shall be 
available for any activity or for paying the salary of any Government 
employee where funding an activity or paying a salary to a Government 
employee would result in a decision, determination, rule, regulation, or 
policy that would prohibit the enforcement of section 307 of the Tariff 
Act of 1930.
    [Sec. 504. None of the funds made available by this Act shall be 
available in fiscal year 2002 for the purpose of transferring control 
over the Federal Law Enforcement Training Center located at Glynco, 
Georgia, and Artesia, New Mexico, out of the Department of the 
Treasury].
    [Sec. 505. No part of any appropriation contained in this Act shall 
be available to pay the salary for any person filling a position, other 
than a temporary position, formerly held by an employee who has left to 
enter the Armed Forces of the United States and has satisfactorily 
completed his period of active military or naval service, and has within 
90 days after his release from such service or from hospitalization 
continuing after discharge for a period of not more than 1 year, made 
application for restoration to his former position and has been 
certified by the Office of Personnel Management as still qualified to 
perform the duties of his former position and has not been restored 
thereto.]
    Sec. [506] 504. No funds appropriated pursuant to this Act may be 
expended by an entity unless the entity agrees that in expending the 
assistance the entity will comply with sections 2 through 4 of the Act 
of March 3, 1933 (41 U.S.C. 10a-10c, popularly known as the ``Buy 
American Act'').
    Sec. [507] 505. (a) Purchase of American-Made Equipment and 
Products.--In the case of any equipment or products that may be 
authorized to be purchased with financial assistance provided under this 
Act, it is the sense of the Congress that entities receiving such 
assistance should, in expending the assistance, purchase only American-
made equipment and products.
    (b) Notice to Recipients of Assistance.--In providing financial 
assistance under this Act, the Secretary of the Treasury shall provide 
to each recipient of the assistance a notice describing the statement 
made in subsection (a) by the Congress.
    Sec. [508] 506. If it has been finally determined by a court or 
Federal agency that any person intentionally affixed a label bearing a 
``Made in America'' inscription, or any inscription with the same 
meaning, to any product sold in or shipped to the United States that is 
not made in the United States, such person shall be ineligible to 
receive any contract or subcontract made with funds provided pursuant to 
this Act, pursuant to the debarment, suspension, and ineligibility 
procedures described in sections 9.400 through 9.409 of title 48, Code 
of Federal Regulations.
    Sec. [509] 507. No funds appropriated by this Act shall be available 
to pay for an abortion, or the administrative expenses in connection 
with any health plan under the Federal employees health benefit program 
which provides any benefits or coverage for abortions.
    Sec. [510] 508. The provision of section [509] 507 shall not apply 
where the life of the mother would be endangered if the fetus were 
carried to term, or the pregnancy is the result of an act of rape or 
incest.
    [Sec. 511. Except as otherwise specifically provided by law, not to 
exceed 50 percent of unobligated balances remaining available at the end 
of fiscal year 2002 from appropriations made available for salaries and 
expenses for fiscal year 2002 in this Act, shall remain available 
through September 30, 2003, for each such account for the purposes 
authorized: Provided, That a request shall be submitted to the 
Committees on Appropriations for approval prior to the expenditure of 
such funds: Provided further, That these requests shall be made in 
compliance with reprogramming guidelines.]
    Sec. [512] 509. None of the funds made available in this Act may be 
used by the Executive Office of the President to request from the 
Federal Bureau of Investigation any official background investigation 
report on any individual, except when--
        (1) such individual has given his or her express written consent 
    for such request not more than 6 months prior to the date of such 
    request and during the same presidential administration; or
        (2) such request is required due to extraordinary circumstances 
    involving national security.
    [Sec. 513. The cost accounting standards promulgated under section 
26 of the Office of Federal Procurement Policy Act (Public Law 93-400; 
41 U.S.C. 422) shall not apply with respect to a contract under the 
Federal Employees Health Benefits Program established under chapter 89 
of title 5, United States Code.]
    Sec. [514] 510. For the purpose of resolving litigation and 
implementing any settlement agreements regarding the nonforeign area 
cost-of-living allowance program, the Office of Personnel Management may 
accept and utilize (without regard to any restriction on unanticipated 
travel expenses imposed in an Appropriations Act) funds made available 
to the Office pursuant to court approval.
    Sec. [515] 511. No funds appropriated or otherwise made available 
under this Act shall be made available to any person or entity that has 
been convicted of violating the Buy American Act (41 U.S.C. 10a-10c).
    Sec. 512. Beginning in fiscal year 2003 and thereafter, none of the 
funds made available to the President for official expenses shall be 
expended for any other purpose and any unused portion of such funds 
shall revert to the Treasury pursuant to 31 U.S.C. 1552: Provided 
further, That no such funds shall be considered as taxable to the 
President.
    Sec. 513. Beginning in fiscal year 2003 and thereafter, 
appropriations available to the President, Vice President, and Offices 
and Councils in the Executive Offices of the President shall be 
available for services as authorized by 5 U.S.C. 3109 and 3 U.S.C. 105-
07; the hire of passenger motor vehicles; and for the participation by 
the Office of National Drug Control Policy in joint projects or in the 
provision of services on matters of mutual interest with non-profit, 
research, or public organizations or agencies, with or without 
reimbursement.
    Sec. 514. Beginning in fiscal year 2003 and thereafter, 
notwithstanding section 202 of the National Environmental Policy Act of 
1969, the Council on Environmental Quality shall consist of one member, 
appointed by the President, by and with the advice and consent of the 
Senate, serving as chairman and exercising all powers, functions, and 
duties of the Council.
    Sec. 515. During fiscal year 2003, the Office of National Drug 
Control Policy is authorized to accept, hold, administer, and utilize 
gifts, both real and personal, public and private, without fiscal year 
limitation, for the purpose of aiding or facilitating the work of the 
Office.
    Sec. 516. Sections 2471 and 2471a of Title 42, U.S. Code, are hereby 
repealed. (Treasury Department Appropriations Act, 2002.)
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