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



   
      
      
         DEPARTMENT OF THE TREASURY                                                                                               
            
         
      
      
   
   
      DEPARTMENT OF THE TREASURY                                                                                               
         
      
         Departmental Offices                                                                                                     
            
         Federal Funds
         Salaries and ExpensesFor 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; terrorism and financial
         intelligence activities; executive direction program activities; international affairs and economic policy activities; domestic
         finance and tax policy activities; and Treasury-wide management policies and programs activities, [$308,388,000] $301,216,000: Provided, That of the amount appropriated under this heading, [$100,000,000 is for the Office of Terrorism and Financial Intelligence, of which not to exceed $26,608,000 is available for
         administrative expenses: Provided further, That of the amount appropriated under this heading,] not to exceed $3,000,000, to remain available until September 30, [2013] 2014, is for information technology modernization requirements; not to exceed $350,000 is for official reception and representation expenses; and not to exceed $258,000 is 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: Provided further, That of the amount appropriated under this heading, $6,787,000, to remain available until September 30, [2013] 2014, is for the Treasury-wide Financial Statement Audit and Internal Control Program: Provided further, That of the amount appropriated under this heading, $500,000, to remain available until September 30, [2013] 2014, is for secure space requirements: Provided further, That of the amount appropriated under this heading, up to $3,400,000, to remain available until September 30, [2014] 2015, is to develop and implement programs within the Office of Critical Infrastructure Protection and Compliance Policy, including
         entering into cooperative agreements: Provided further, That notwithstanding any other provision of law, of the amount appropriated under this heading, up to $1,000,000 may be
         contributed to the Organization for Economic Cooperation and Development for the Department's participation in programs related
         to global tax administration.   (Department of the Treasury Appropriations Act, 2012.)
      Program and Financing (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 20â0101â0â1â803
                  2011 actual
                  2012 est.
                  2013 est.
               
               
                  
                     
                  
               
               
                  
                  Obligations by program activity:
               
               
                  0001
                  Economic policies and programs
                  63
                  59
                  56
               
               
                  0002
                  Financial policies and programs
                  63
                  72
                  70
               
               
                  0003
                  Terrorism and Financial Intelligence
                  100
                  100
                  100
               
               
                  0004
                  Treasury-wide management policies and programs
                  37
                  33
                  31
               
               
                  0005
                  Treasury-wide financial statement audit
                  7
                  7
                  7
               
               
                  0007
                  Executive Direction
                  37
                  37
                  37
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  0100
                  Subtotal, Direct programs
                  307
                  308
                  301
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  0799
                  Total direct obligations
                  307
                  308
                  301
               
               
                  0811
                  Reimbursable program
                  68
                  70
                  70
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  0900
                  Total new obligations
                  375
                  378
                  371
               
               
                  
                     
                  
               
               
                  
                  Budgetary Resources:
               
               
                  
                  Unobligated balance:
               
               
                  1000
                  Unobligated balance brought forward, Oct 1
                  17
                  20
                  26
               
               
                  
                  Budget authority:
               
               
                  
                  Appropriations, discretionary:
               
               
                  1100
                  Appropriation
                  307
                  308
                  301
               
               
                  1121
                  Appropriations transferred from other accts [20â0520]
                  3
                  
                  
               
               
                  1121
                  Appropriations transferred from other accts [20â0106]
                  1
                  
                  
               
               
                  1121
                  Appropriations transferred from other accts [19â0113]
                  1
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  1160
                  Appropriation, discretionary (total)
                  312
                  308
                  301
               
               
                  
                  Spending authority from offsetting collections, discretionary:
               
               
                  1700
                  Collected
                  45
                  76
                  76
               
               
                  1701
                  Change in uncollected payments, Federal sources
                  23
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  1750
                  Spending auth from offsetting collections, disc (total)
                  68
                  76
                  76
               
               
                  1900
                  Budget authority (total)
                  380
                  384
                  377
               
               
                  1930
                  Total budgetary resources available
                  397
                  404
                  403
               
               
                  
                  Memorandum (non-add) entries:
               
               
                  1940
                  Unobligated balance expiring
                  â2
                  
                  
               
               
                  1941
                  Unexpired unobligated balance, end of year
                  20
                  26
                  32
               
               
                  
                     
                  
               
               
                  
                  Change in obligated balance:
               
               
                  
                  Obligated balance, start of year (net):
               
               
                  3000
                  Unpaid obligations, brought forward, Oct 1  (gross)
                  112
                  104
                  56
               
               
                  3010
                  Uncollected pymts, Fed sources, brought forward, Oct 1
                  â30
                  â28
                  â28
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  3020
                  Obligated balance, start of year (net)
                  82
                  76
                  28
               
               
                  3030
                  Obligations incurred, unexpired accounts
                  375
                  378
                  371
               
               
                  3031
                  Obligations incurred, expired accounts
                  6
                  
                  
               
               
                  3040
                  Outlays (gross)
                  â380
                  â426
                  â386
               
               
                  3050
                  Change in uncollected pymts, Fed sources, unexpired
                  â23
                  
                  
               
               
                  3051
                  Change in uncollected pymts, Fed sources, expired
                  25
                  
                  
               
               
                  3081
                  Recoveries of prior year unpaid obligations, expired
                  â9
                  
                  
               
               
                  
                  Obligated balance, end of year (net):
               
               
                  3090
                  Unpaid obligations, end of year (gross)
                  104
                  56
                  41
               
               
                  3091
                  Uncollected pymts, Fed sources, end of year
                  â28
                  â28
                  â28
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  3100
                  Obligated balance, end of year (net)
                  76
                  28
                  13
               
               
                  
                     
                  
               
               
                  
                  Budget authority and outlays, net:
               
               
                  
                  Discretionary:
               
               
                  4000
                  Budget authority, gross
                  380
                  384
                  377
               
               
                  
                  Outlays, gross:
               
               
                  4010
                  Outlays from new discretionary authority
                  295
                  344
                  338
               
               
                  4011
                  Outlays from discretionary balances
                  85
                  82
                  48
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  4020
                  Outlays, gross (total)
                  380
                  426
                  386
               
               
                  
                  Offsets against gross budget authority and outlays:
               
               
                  
                  Offsetting collections (collected) from:
               
               
                  4030
                  Federal sources
                  â68
                  â76
                  â76
               
               
                  
                  Additional offsets against gross budget authority only:
               
               
                  4050
                  Change in uncollected pymts, Fed sources, unexpired
                  â23
                  
                  
               
               
                  4052
                  Offsetting collections credited to expired accounts
                  23
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  4070
                  Budget authority, net (discretionary)
                  312
                  308
                  301
               
               
                  4080
                  Outlays, net (discretionary)
                  312
                  350
                  310
               
               
                  4180
                  Budget authority, net (total)
                  312
                  308
                  301
               
               
                  4190
                  Outlays, net (total)
                  312
                  350
                  310
               
               
                  
                     
                  
               
            
         
      
      
         Departmental Offices (DO), as the headquarters bureau for the Department of the Treasury, provides leadership in economic
            and financial policy, terrorism and financial intelligence, financial crimes, and general management. The Secretary of the
            Treasury has the primary role of formulating and managing the domestic and international tax and financial policies of the
            Federal government.  Through effective management, policies and leadership, the Treasury Department protects our national
            security through targeted financial actions, promotes the stability of the nation's financial markets, and ensures the government's
            ability to collect revenue and fund its operations.  
         
      
      Object Classification (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 20â0101â0â1â803
                  2011 actual
                  2012 est.
                  2013 est.
               
               
                  
                     
                  
               
               
                  
                  Direct obligations:
               
               
                  
                  Personnel compensation:
               
               
                  11.1
                  Full-time permanent
                  131
                  133
                  132
               
               
                  11.3
                  Other than full-time permanent
                  2
                  2
                  2
               
               
                  11.5
                  Other personnel compensation
                  5
                  5
                  5
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  11.9
                  Total personnel compensation
                  138
                  140
                  139
               
               
                  12.1
                  Civilian personnel benefits
                  38
                  39
                  38
               
               
                  21.0
                  Travel and transportation of persons
                  5
                  5
                  5
               
               
                  23.1
                  Rental payments to GSA
                  5
                  6
                  6
               
               
                  23.3
                  Communications, utilities, and miscellaneous charges
                  10
                  8
                  8
               
               
                  24.0
                  Printing and reproduction
                  2
                  2
                  2
               
               
                  25.1
                  Advisory and assistance services
                  22
                  22
                  21
               
               
                  25.2
                  Other services from non-Federal sources
                  28
                  31
                  30
               
               
                  25.3
                  Other goods and services from Federal sources
                  42
                  43
                  41
               
               
                  25.4
                  Operation and maintenance of facilities
                  1
                  1
                  1
               
               
                  25.7
                  Operation and maintenance of equipment
                  2
                  2
                  2
               
               
                  26.0
                  Supplies and materials
                  7
                  7
                  6
               
               
                  31.0
                  Equipment
                  1
                  1
                  1
               
               
                  32.0
                  Land and structures
                  6
                  1
                  1
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  99.0
                  Direct obligations
                  307
                  308
                  301
               
               
                  99.0
                  Reimbursable obligations
                  68
                  70
                  70
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  99.9
                  Total new obligations
                  375
                  378
                  371
               
               
                  
                     
                  
               
            
         
      
      Employment Summary
      
         
            
               
                  
                     
                  
               
               
                  Identification code 20â0101â0â1â803
                  2011 actual
                  2012 est.
                  2013 est.
               
               
                  
                     
                  
               
               
                  1001
                  Direct civilian full-time equivalent employment
                  1,180
                  1,199
                  1,187
               
               
                  2001
                  Reimbursable civilian full-time equivalent employment
                  147
                  172
                  172
               
               
                  
                     
                  
               
            
         
      
         Department-wide Systems and Capital Investments ProgramsFor development and acquisition of automatic data processing equipment, software, and services and for repairs and renovations
            to buildings owned by the Department of the Treasury, $7,108,000, to remain available until September 30, 2015: 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.  
      Program and Financing (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 20â0115â0â1â803
                  2011 actual
                  2012 est.
                  2013 est.
               
               
                  
                     
                  
               
               
                  
                  Obligations by program activity:
               
               
                  0001
                  Direct program activity
                  22
                  4
                  12
               
               
                  
                     
                  
               
               
                  
                  Budgetary Resources:
               
               
                  
                  Unobligated balance:
               
               
                  1000
                  Unobligated balance brought forward, Oct 1
                  26
                  8
                  5
               
               
                  1021
                  Recoveries of prior year unpaid obligations
                  1
                  1
                  1
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  1050
                  Unobligated balance (total)
                  27
                  9
                  6
               
               
                  
                  Budget authority:
               
               
                  
                  Appropriations, discretionary:
               
               
                  1100
                  Appropriation
                  4
                  
                  7
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  1160
                  Appropriation, discretionary (total)
                  4
                  
                  7
               
               
                  1900
                  Budget authority (total)
                  4
                  
                  7
               
               
                  1930
                  Total budgetary resources available
                  31
                  9
                  13
               
               
                  
                  Memorandum (non-add) entries:
               
               
                  1940
                  Unobligated balance expiring
                  â1
                  
                  
               
               
                  1941
                  Unexpired unobligated balance, end of year
                  8
                  5
                  1
               
               
                  
                     
                  
               
               
                  
                  Change in obligated balance:
               
               
                  
                  Obligated balance, start of year (net):
               
               
                  3000
                  Unpaid obligations, brought forward, Oct 1  (gross)
                  17
                  21
                  10
               
               
                  3030
                  Obligations incurred, unexpired accounts
                  22
                  4
                  12
               
               
                  3040
                  Outlays (gross)
                  â17
                  â14
                  â8
               
               
                  3080
                  Recoveries of prior year unpaid obligations, unexpired
                  â1
                  â1
                  â1
               
               
                  
                  Obligated balance, end of year (net):
               
               
                  3090
                  Unpaid obligations, end of year (gross)
                  21
                  10
                  13
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  3100
                  Obligated balance, end of year (net)
                  21
                  10
                  13
               
               
                  
                     
                  
               
               
                  
                  Budget authority and outlays, net:
               
               
                  
                  Discretionary:
               
               
                  4000
                  Budget authority, gross
                  4
                  
                  7
               
               
                  
                  Outlays, gross:
               
               
                  4010
                  Outlays from new discretionary authority
                  
                  
                  3
               
               
                  4011
                  Outlays from discretionary balances
                  17
                  14
                  5
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  4020
                  Outlays, gross (total)
                  17
                  14
                  8
               
               
                  4180
                  Budget authority, net (total)
                  4
                  
                  7
               
               
                  4190
                  Outlays, net (total)
                  17
                  14
                  8
               
               
                  
                     
                  
               
            
         
      
      
          This account 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 and infrastructure investments.  The 2013 Budget provides funds to continue
            the Treasury implementation of investments from previous years.  Ongoing high priority investments include department-wide
            implementation of the Enterprise Content Management program, which will modernize Treasury's document-based processes by allowing
            bureaus to electronically manage documents; implementation of the Financial Innovation and Transformation Program, which will
            develop government-wide solutions that automate manual financial transaction processing; implementation of the Cybersecurity
            program, which will roll out technology solutions to prevent computer security breaches that would result in loss of public
            trust in the Department and inappropriate disclosure of sensitive information; and improvements to the Main Treasury building.
            
         
          
      
      Object Classification (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 20â0115â0â1â803
                  2011 actual
                  2012 est.
                  2013 est.
               
               
                  
                     
                  
               
               
                  
                  Direct obligations:
               
               
                  25.1
                  Advisory and assistance services
                  1
                  
                  
               
               
                  25.2
                  Other services from non-Federal sources
                  8
                  4
                  12
               
               
                  25.3
                  Other goods and services from Federal sources
                  1
                  
                  
               
               
                  31.0
                  Equipment
                  2
                  
                  
               
               
                  32.0
                  Land and structures
                  10
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  99.9
                  Total new obligations
                  22
                  4
                  12
               
               
                  
                     
                  
               
            
         
      
         Office of Inspector General
         salaries and expensesFor necessary expenses of the Office of Inspector General in carrying out the provisions of the Inspector General Act of 1978,  [$29,641,000] as amended, $28,593,000, of which not to exceed $2,000,000 shall be available for official travel expenses, including hire of passenger motor vehicles; and of which not to exceed $100,000 shall be available for unforeseen emergencies of a confidential nature, to be allocated and
         expended under the direction of the Inspector General of the Treasury[; and of which not to exceed $2,500 shall be available for official reception and representation expenses].  (Department of the Treasury Appropriations Act, 2012.)
      Program and Financing (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 20â0106â0â1â803
                  2011 actual
                  2012 est.
                  2013 est.
               
               
                  
                     
                  
               
               
                  
                  Obligations by program activity:
               
               
                  0001
                  Audits
                  22
                  23
                  22
               
               
                  0002
                  Investigations
                  7
                  7
                  7
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  0799
                  Total direct obligations
                  29
                  30
                  29
               
               
                  0801
                  Reimbursable program
                  9
                  13
                  15
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  0900
                  Total new obligations
                  38
                  43
                  44
               
               
                  
                     
                  
               
               
                  
                  Budgetary Resources:
               
               
                  
                  Unobligated balance:
               
               
                  1012
                  Unobligated balance transfers between expired and unexpired accounts
                  1
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  1050
                  Unobligated balance (total)
                  1
                  
                  
               
               
                  
                  Budget authority:
               
               
                  
                  Appropriations, discretionary:
               
               
                  1100
                  Appropriation
                  30
                  30
                  29
               
               
                  1120
                  Appropriations transferred to other accts [20â0101]
                  â1
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  1160
                  Appropriation, discretionary (total)
                  29
                  30
                  29
               
               
                  
                  Spending authority from offsetting collections, discretionary:
               
               
                  1700
                  Collected
                  3
                  13
                  15
               
               
                  1701
                  Change in uncollected payments, Federal sources
                  6
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  1750
                  Spending auth from offsetting collections, disc (total)
                  9
                  13
                  15
               
               
                  1900
                  Budget authority (total)
                  38
                  43
                  44
               
               
                  1930
                  Total budgetary resources available
                  39
                  43
                  44
               
               
                  
                  Memorandum (non-add) entries:
               
               
                  1940
                  Unobligated balance expiring
                  â1
                  
                  
               
               
                  
                     
                  
               
               
                  
                  Change in obligated balance:
               
               
                  
                  Obligated balance, start of year (net):
               
               
                  3000
                  Unpaid obligations, brought forward, Oct 1  (gross)
                  12
                  12
                  14
               
               
                  3010
                  Uncollected pymts, Fed sources, brought forward, Oct 1
                  â6
                  â6
                  â6
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  3020
                  Obligated balance, start of year (net)
                  6
                  6
                  8
               
               
                  3030
                  Obligations incurred, unexpired accounts
                  38
                  43
                  44
               
               
                  3031
                  Obligations incurred, expired accounts
                  1
                  
                  
               
               
                  3040
                  Outlays (gross)
                  â37
                  â41
                  â42
               
               
                  3050
                  Change in uncollected pymts, Fed sources, unexpired
                  â6
                  
                  
               
               
                  3051
                  Change in uncollected pymts, Fed sources, expired
                  6
                  
                  
               
               
                  3081
                  Recoveries of prior year unpaid obligations, expired
                  â2
                  
                  
               
               
                  
                  Obligated balance, end of year (net):
               
               
                  3090
                  Unpaid obligations, end of year (gross)
                  12
                  14
                  16
               
               
                  3091
                  Uncollected pymts, Fed sources, end of year
                  â6
                  â6
                  â6
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  3100
                  Obligated balance, end of year (net)
                  6
                  8
                  10
               
               
                  
                     
                  
               
               
                  
                  Budget authority and outlays, net:
               
               
                  
                  Discretionary:
               
               
                  4000
                  Budget authority, gross
                  38
                  43
                  44
               
               
                  
                  Outlays, gross:
               
               
                  4010
                  Outlays from new discretionary authority
                  28
                  29
                  28
               
               
                  4011
                  Outlays from discretionary balances
                  9
                  12
                  14
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  4020
                  Outlays, gross (total)
                  37
                  41
                  42
               
               
                  
                  Offsets against gross budget authority and outlays:
               
               
                  
                  Offsetting collections (collected) from:
               
               
                  4030
                  Federal sources
                  â9
                  â13
                  â15
               
               
                  
                  Additional offsets against gross budget authority only:
               
               
                  4050
                  Change in uncollected pymts, Fed sources, unexpired
                  â6
                  
                  
               
               
                  4052
                  Offsetting collections credited to expired accounts
                  6
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  4070
                  Budget authority, net (discretionary)
                  29
                  30
                  29
               
               
                  4080
                  Outlays, net (discretionary)
                  28
                  28
                  27
               
               
                  4180
                  Budget authority, net (total)
                  29
                  30
                  29
               
               
                  4190
                  Outlays, net (total)
                  28
                  28
                  27
               
               
                  
                     
                  
               
            
         
      
      
         The Office of Inspector General (OIG) conducts audits, evaluations, and investigations designed to: (1) promote economy, efficiency,
            and effectiveness and prevent and detect 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 OIG conducts audits and investigations of all Treasury programs and operations except those under
            jurisdictional oversight of the Treasury Inspector General for Tax Administration and the Special Inspector General for the
            Troubled Assets Relief Program.  Additionally, the Treasury Inspector General functions as the Chair of the Council of Inspectors
            General on Financial Oversight.
         
         The 2013 resources for the OIG will be used to provide critical audit oversight to ensure the effectiveness and integrity
            of Treasury's programs and operations.  The OIG will continue to address mandated requirements related to audits of the Department's
            financial statements, information security, and failed Treasury-regulated financial institutions.  The OIG will also conduct
            mandated requirements related to provisions of the Dodd-Frank Wall Street Reform and Consumer Protection Act to include monitoring
            and periodic reporting on the transfer of functions of the Office of Thrift Supervision. In addition, the OIG will conduct
            audits of the Department's highest risk programs and operations. The Office of Audit expects to complete 100 percent of statutory
            audits by the required deadline, and to complete 70 audit products in 2013.
         
         In 2013, OIG will continue to provide oversight on a reimbursable basis, of the Small Business Lending Fund (SBLF) and the
            State Small Business Credit Initiative (SSBCI).  The programs were created by the Small Business Jobs Act of 2010, and assigned
            to the Department of the Treasury for management and execution.
         
         In 2013, OIG Office of Investigations will continue to investigate all reports of fraud, waste and abuse and other criminal
            activity, such as financial programs where fraud and other crimes are involved in the issuance of licenses or benefits to
            citizens and will conduct proactive efforts to detect, investigate and deter electronic crimes and other threats to the Treasury's
            physical and cyber critical infrastructure. The Office of Investigations will continue current efforts to aggressively investigate,
            close, and refer cases for criminal prosecution, civil litigation or corrective administrative action in a timely manner.
            
         
      
      Object Classification (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 20â0106â0â1â803
                  2011 actual
                  2012 est.
                  2013 est.
               
               
                  
                     
                  
               
               
                  
                  Direct obligations:
               
               
                  
                  Personnel compensation:
               
               
                  11.1
                  Full-time permanent
                  15
                  18
                  17
               
               
                  11.5
                  Other personnel compensation
                  1
                  1
                  1
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  11.9
                  Total personnel compensation
                  16
                  19
                  18
               
               
                  12.1
                  Civilian personnel benefits
                  5
                  5
                  5
               
               
                  21.0
                  Travel and transportation of persons
                  1
                  1
                  1
               
               
                  23.1
                  Rental payments to GSA
                  2
                  2
                  2
               
               
                  23.3
                  Communications, utilities, and miscellaneous charges
                  
                  1
                  1
               
               
                  25.2
                  Other services from non-Federal sources
                  1
                  1
                  1
               
               
                  25.3
                  Other goods and services from Federal sources
                  3
                  1
                  1
               
               
                  31.0
                  Equipment
                  1
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  99.0
                  Direct obligations
                  29
                  30
                  29
               
               
                  99.0
                  Reimbursable obligations
                  9
                  13
                  15
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  99.9
                  Total new obligations
                  38
                  43
                  44
               
               
                  
                     
                  
               
            
         
      
      Employment Summary
      
         
            
               
                  
                     
                  
               
               
                  Identification code 20â0106â0â1â803
                  2011 actual
                  2012 est.
                  2013 est.
               
               
                  
                     
                  
               
               
                  1001
                  Direct civilian full-time equivalent employment
                  163
                  172
                  172
               
               
                  2001
                  Reimbursable civilian full-time equivalent employment
                  19
                  19
                  19
               
               
                  
                     
                  
               
            
         
      
         Treasury Inspector General for Tax Administration
         salaries and expensesFor 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; [$151,696,000] $153,834,000, of which not to exceed $6,000,000 shall be available for official travel expenses; of which not to exceed $500,000 shall be available for unforeseen emergencies of a confidential nature, to be allocated and
         expended under the direction of the Inspector General for Tax Administration[; and of which not to exceed $1,500 shall be available for official reception and representation expenses].  (Department of the Treasury Appropriations Act, 2012.)
      Program and Financing (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 20â0119â0â1â803
                  2011 actual
                  2012 est.
                  2013 est.
               
               
                  
                     
                  
               
               
                  
                  Obligations by program activity:
               
               
                  0001
                  Audit
                  59
                  57
                  60
               
               
                  0002
                  Investigations
                  95
                  94
                  93
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  0799
                  Total direct obligations
                  154
                  151
                  153
               
               
                  0801
                  Reimbursable program
                  1
                  1
                  1
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  0900
                  Total new obligations
                  155
                  152
                  154
               
               
                  
                     
                  
               
               
                  
                  Budgetary Resources:
               
               
                  
                  Unobligated balance:
               
               
                  1000
                  Unobligated balance brought forward, Oct 1
                  4
                  2
                  3
               
               
                  
                  Budget authority:
               
               
                  
                  Appropriations, discretionary:
               
               
                  1100
                  New budget authority (gross), detail
                  152
                  152
                  154
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  1160
                  Appropriation, discretionary (total)
                  152
                  152
                  154
               
               
                  
                  Spending authority from offsetting collections, discretionary:
               
               
                  1700
                  Collected
                  1
                  1
                  1
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  1750
                  Spending auth from offsetting collections, disc (total)
                  1
                  1
                  1
               
               
                  1900
                  Budget authority (total)
                  153
                  153
                  155
               
               
                  1930
                  Total budgetary resources available
                  157
                  155
                  158
               
               
                  
                  Memorandum (non-add) entries:
               
               
                  1941
                  Unexpired unobligated balance, end of year
                  2
                  3
                  4
               
               
                  
                     
                  
               
               
                  
                  Change in obligated balance:
               
               
                  
                  Obligated balance, start of year (net):
               
               
                  3000
                  Change in obligated balances
                  18
                  15
                  12
               
               
                  3010
                  Uncollected pymts, Fed sources, brought forward, Oct 1
                  â1
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  3020
                  Obligated balance, start of year (net)
                  17
                  15
                  12
               
               
                  3030
                  Obligations incurred, unexpired accounts
                  155
                  152
                  154
               
               
                  3031
                  Obligations incurred, expired accounts
                  1
                  
                  
               
               
                  3040
                  Outlays (gross)
                  â157
                  â155
                  â155
               
               
                  3051
                  Change in uncollected pymts, Fed sources, expired
                  1
                  
                  
               
               
                  3081
                  Recoveries of prior year unpaid obligations, expired
                  â2
                  
                  
               
               
                  
                  Obligated balance, end of year (net):
               
               
                  3090
                  Unpaid obligations, end of year (gross)
                  15
                  12
                  11
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  3100
                  Obligated balance, end of year (net)
                  15
                  12
                  11
               
               
                  
                     
                  
               
               
                  
                  Budget authority and outlays, net:
               
               
                  
                  Discretionary:
               
               
                  4000
                  Budget authority, gross
                  153
                  153
                  155
               
               
                  
                  Outlays, gross:
               
               
                  4010
                  Outlays (gross), detail
                  141
                  141
                  143
               
               
                  4011
                  Outlays from discretionary balances
                  16
                  14
                  12
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  4020
                  Outlays, gross (total)
                  157
                  155
                  155
               
               
                  
                  Offsets against gross budget authority and outlays:
               
               
                  
                  Offsetting collections (collected) from:
               
               
                  4030
                  Federal sources
                  â2
                  â1
                  â1
               
               
                  
                  Additional offsets against gross budget authority only:
               
               
                  4052
                  Offsetting collections credited to expired accounts
                  1
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  4070
                  Budget authority, net (discretionary)
                  152
                  152
                  154
               
               
                  4080
                  Outlays, net (discretionary)
                  155
                  154
                  154
               
               
                  4180
                  Budget authority, net (total)
                  152
                  152
                  154
               
               
                  4190
                  Outlays, net (total)
                  155
                  154
                  154
               
               
                  
                     
                  
               
            
         
      
      
         The Treasury Inspector General for Tax Administration (TIGTA) conducts independent audits, investigations, and inspections
            and evaluations of Treasury Department matters relating to the Internal Revenue Service (IRS), the IRS Oversight Board, and
            the IRS Office of Chief Counsel.  TIGTA's oversight helps ensure that the IRS accomplishes its mission; improves its programs
            and operations; promotes economy, efficiency and effectiveness; and prevents and detects fraud, waste and abuse.  In 2013
            , TIGTA will continue to monitor the IRS's implementation of American Recovery and Reinvestment Act of 2009 tax provisions.
            TIGTA's efforts will concentrate on the effectiveness of the tax provisions implemented and will both deter and detect potential
            fraud. TIGTA will also provide oversight to the IRS's administration of the Affordable Care Act. 
         
         In 2013, TIGTA's investigative program will concentrate on three core areas: (1) employee integrity; (2) employee and infrastructure
            security; and (3) external attempts to corrupt tax administration.  As the principal law enforcement agency responsible for
            protecting the integrity of tax administration, TIGTA will focus its investigative efforts on identifying vulnerabilities
            and emerging threats to electronic tax administration.
         
         In 2013, TIGTA will administer an audit program that strikes a balance between statutory audit coverage and high-risk audit
            work. The statutory coverage will include audits mandated by the IRS Restructuring and Reform Act of 1998 and other statutory
            authorities and standards involving computer security, taxpayer privacy and rights, and financial management. The remaining
            balance of TIGTA's audit work will focus on high-risk tax administration areas and will address major management and performance
            challenges facing the IRS, progress in achieving its strategic goals, and its efforts to eliminate identified material weaknesses.
            Audits will address areas of concern to Congress, Secretary of the Treasury, the IRS Oversight Board and the IRS Commissioner.
            TIGTA's 2011 highlights include issuing 132 audit reports, and identifying more than $16.9 billion in potential financial
            benefits. 
         
         In 2013, TIGTA's Office of Inspections and Evaluations will conduct strategic reviews targeting specific tax administration
            problems.
         
      
      Object Classification (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 20â0119â0â1â803
                  2011 actual
                  2012 est.
                  2013 est.
               
               
                  
                     
                  
               
               
                  
                  Direct obligations:
               
               
                  
                  Personnel compensation:
               
               
                  11.1
                  Full-time permanent
                  85
                  82
                  83
               
               
                  11.5
                  Other personnel compensation
                  10
                  9
                  9
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  11.9
                  Total personnel compensation
                  95
                  91
                  92
               
               
                  12.1
                  Civilian personnel benefits
                  28
                  30
                  31
               
               
                  21.0
                  Travel and transportation of persons
                  5
                  4
                  4
               
               
                  23.1
                  Rental payments to GSA
                  9
                  9
                  9
               
               
                  23.3
                  Communications, utilities, and miscellaneous charges
                  3
                  2
                  2
               
               
                  25.1
                  Advisory and assistance services
                  1
                  1
                  1
               
               
                  25.2
                  Other services from non-Federal sources
                  1
                  1
                  1
               
               
                  25.3
                  Other goods and services from Federal sources
                  7
                  7
                  7
               
               
                  25.7
                  Operation and maintenance of equipment
                  1
                  1
                  1
               
               
                  26.0
                  Supplies and materials
                  1
                  1
                  1
               
               
                  31.0
                  Equipment
                  3
                  4
                  4
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  99.0
                  Direct obligations
                  154
                  151
                  153
               
               
                  99.0
                  Reimbursable obligations
                  1
                  1
                  1
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  99.9
                  Total new obligations
                  155
                  152
                  154
               
               
                  
                     
                  
               
            
         
      
      Employment Summary
      
         
            
               
                  
                     
                  
               
               
                  Identification code 20â0119â0â1â803
                  2011 actual
                  2012 est.
                  2013 est.
               
               
                  
                     
                  
               
               
                  1001
                  Direct civilian full-time equivalent employment
                  822
                  835
                  864
               
               
                  2001
                  Reimbursable civilian full-time equivalent employment
                  1
                  2
                  2
               
               
                  
                     
                  
               
            
         
      
         Expanded Access to Financial Services                                                                                    
            
         Program and Financing (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 20â0121â0â1â808
                  2011 actual
                  2012 est.
                  2013 est.
               
               
                  
                     
                  
               
               
                  
                  Obligations by program activity:
               
               
                  0001
                  Direct program activity
                  1
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  0900
                  Total new obligations (object class 25.1)
                  1
                  
                  
               
               
                  
                     
                  
               
               
                  
                  Budgetary Resources:
               
               
                  
                  Unobligated balance:
               
               
                  1000
                  Unobligated balance brought forward, Oct 1
                  1
                  
                  
               
               
                  1930
                  Total budgetary resources available
                  1
                  
                  
               
               
                  
                     
                  
               
               
                  
                  Change in obligated balance:
               
               
                  3030
                  Obligations incurred, unexpired accounts
                  1
                  
                  
               
               
                  3040
                  Outlays (gross)
                  â1
                  
                  
               
               
                  
                     
                  
               
               
                  
                  Budget authority and outlays, net:
               
               
                  
                  Discretionary:
               
               
                  
                  Outlays, gross:
               
               
                  4011
                  Outlays from discretionary balances
                  1
                  
                  
               
               
                  4190
                  Outlays, net (total)
                  1
                  
                  
               
               
                  
                     
                  
               
            
         
      
      
         This account supports the Department's activities to expand access to basic financial services for low- and moderate-income
            individuals. Funds have been used to implement a grant program (the First Accounts Program), gather information on community
            needs and best practices, and implement the Community Financial Access Pilot. Remaining funding will be used primarily to
            develop key aspects of the Bank on USA program. Funding for this account was last appropriated in 2000 (P.L. 106â346).  
         
      
         Counterterrorism Fund                                                                                                    
            
         Program and Financing (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 20â0117â0â1â751
                  2011 actual
                  2012 est.
                  2013 est.
               
               
                  
                     
                  
               
               
                  
                  Change in obligated balance:
               
               
                  
                  Obligated balance, start of year (net):
               
               
                  3000
                  Unpaid obligations, brought forward, Oct 1  (gross)
                  1
                  1
                  
               
               
                  3040
                  Outlays (gross)
                  
                  â1
                  
               
               
                  
                  Obligated balance, end of year (net):
               
               
                  3090
                  Unpaid obligations, end of year (gross)
                  1
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  3100
                  Obligated balance, end of year (net)
                  1
                  
                  
               
               
                  
                     
                  
               
               
                  
                  Budget authority and outlays, net:
               
               
                  
                  Discretionary:
               
               
                  
                  Outlays, gross:
               
               
                  4011
                  Outlays from discretionary balances
                  
                  1
                  
               
               
                  4190
                  Outlays, net (total)
                  
                  1
                  
               
               
                  
                     
                  
               
            
         
      
      
         Most of the balances in this account were transferred to the Department of Homeland Security in accordance with the Homeland
            Security Act of 2002 (P.L. 107â296).  The remaining resources were used to fund projects related to domestic and international
            terrorism. This schedule reflects remaining balances in the account.
         
      
         Terrorism Insurance Program                                                                                              
            
         Program and Financing (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 20â0123â0â1â376
                  2011 actual
                  2012 est.
                  2013 est.
               
               
                  
                     
                  
               
               
                  
                  Obligations by program activity:
               
               
                  0001
                  Base Administrative Expenses
                  2
                  3
                  3
               
               
                  0003
                  Projected Payments to Insurers
                  
                  102
                  242
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  0900
                  Total new obligations
                  2
                  105
                  245
               
               
                  
                     
                  
               
               
                  
                  Budgetary Resources:
               
               
                  
                  Budget authority:
               
               
                  
                  Appropriations, mandatory:
               
               
                  1200
                  Appropriation
                  2
                  105
                  245
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  1260
                  Appropriations, mandatory (total)
                  2
                  105
                  245
               
               
                  1900
                  Budget authority (total)
                  2
                  105
                  245
               
               
                  1930
                  Total budgetary resources available
                  2
                  105
                  245
               
               
                  
                     
                  
               
               
                  
                  Change in obligated balance:
               
               
                  
                  Obligated balance, start of year (net):
               
               
                  3000
                  Unpaid obligations, brought forward, Oct 1  (gross)
                  2
                  2
                  2
               
               
                  3030
                  Obligations incurred, unexpired accounts
                  2
                  105
                  245
               
               
                  3040
                  Outlays (gross)
                  â2
                  â105
                  â245
               
               
                  
                  Obligated balance, end of year (net):
               
               
                  3090
                  Unpaid obligations, end of year (gross)
                  2
                  2
                  2
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  3100
                  Obligated balance, end of year (net)
                  2
                  2
                  2
               
               
                  
                     
                  
               
               
                  
                  Budget authority and outlays, net:
               
               
                  
                  Mandatory:
               
               
                  4090
                  Budget authority, gross
                  2
                  105
                  245
               
               
                  
                  Outlays, gross:
               
               
                  4100
                  Outlays from new mandatory authority
                  2
                  105
                  245
               
               
                  4180
                  Budget authority, net (total)
                  2
                  105
                  245
               
               
                  4190
                  Outlays, net (total)
                  2
                  105
                  245
               
               
                  
                     
                  
               
            
         
      
      
          The Terrorism Risk Insurance Extension Act of 2007 (P.L. 110â160) reauthorized and revised the program established by the
            Terrorism Risk Insurance Act (TRIA) of 2002 (P.L. 107â297) and administered by the Treasury Department.  The 2007 Act extended
            the Terrorism Insurance Program for seven years, through December 31, 2014.  This extension of TRIA added a requirement for
            commercial property and casualty insurers to make available coverage for losses from domestic, as well as foreign, acts of
            terrorism, and extends TRIA coverage for those losses. 
         
         The Budget baseline includes the estimated Federal cost of providing terrorism risk insurance, reflecting the 2007 TRIA extension.
            While the Budget does not forecast any specific act of terrorism, on a probabilistic basis and using market- driven data,
            the Budget projects annual outlays and recoupment for TRIA.  On this basis, the Budget baseline projects net spending of $584
            million over the 2013â2017 period and $780 million over the 2013â2022 period.
         
      
      Object Classification (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 20â0123â0â1â376
                  2011 actual
                  2012 est.
                  2013 est.
               
               
                  
                     
                  
               
               
                  
                  Direct obligations:
               
               
                  11.1
                  Personnel compensation: Full-time permanent
                  1
                  1
                  1
               
               
                  25.1
                  Advisory and assistance services
                  1
                  
                  
               
               
                  25.2
                  Other services from non-Federal sources
                  
                  2
                  2
               
               
                  42.0
                  Projected Insurance claims and indemnities
                  
                  102
                  242
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  99.9
                  Total new obligations
                  2
                  105
                  245
               
               
                  
                     
                  
               
            
         
      
      Employment Summary
      
         
            
               
                  
                     
                  
               
               
                  Identification code 20â0123â0â1â376
                  2011 actual
                  2012 est.
                  2013 est.
               
               
                  
                     
                  
               
               
                  1001
                  Direct civilian full-time equivalent employment
                  7
                  10
                  10
               
               
                  
                     
                  
               
            
         
      
         Treasury Forfeiture Fund
         ([rescission] cancellation )
         Of the unobligated balances available under this heading, [$950,000,000] $830,000,000 are [rescinded] hereby permanently cancelled.
      
        (Department of the Treasury Appropriations Act, 2012.)
      Special and Trust Fund Receipts (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 20â5697â0â2â751
                  2011 actual
                  2012 est.
                  2013 est.
               
               
                  
                     
                  
               
               
                  0100
                  Balance, start of year
                  90
                  423
                  1,521
               
               
                  
                  Receipts:
               
               
                  0200
                  Forfeited Cash and Proceeds from Sale of Forfeited Property, Treasury Forfeiture Fund
                  930
                  1,133
                  374
               
               
                  0240
                  Earnings on Investments, Treasury Forfeiture Fund
                  1
                  1
                  1
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  0299
                  Total receipts and collections
                  931
                  1,134
                  375
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  0400
                  Total: Balances and collections
                  1,021
                  1,557
                  1,896
               
               
                  
                  Appropriations:
               
               
                  0500
                  Treasury Forfeiture Fund
                  â1,021
                  â563
                  â583
               
               
                  0501
                  Treasury Forfeiture Fund
                  
                  â423
                  â950
               
               
                  0502
                  Treasury Forfeiture Fund
                  423
                  950
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  0599
                  Total appropriations
                  â598
                  â36
                  â1,533
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  0799
                  Balance, end of year
                  423
                  1,521
                  363
               
               
                  
                     
                  
               
            
         
      
      Program and Financing (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 20â5697â0â2â751
                  2011 actual
                  2012 est.
                  2013 est.
               
               
                  
                     
                  
               
               
                  
                  Obligations by program activity:
               
               
                  0001
                  Asset forfeiture fund
                  590
                  578
                  707
               
               
                  
                     
                  
               
               
                  
                  Budgetary Resources:
               
               
                  
                  Unobligated balance:
               
               
                  1000
                  Unobligated balance brought forward, Oct 1
                  581
                  646
                  104
               
               
                  1021
                  Recoveries of prior year unpaid obligations
                  57
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  1050
                  Unobligated balance (total)
                  638
                  646
                  104
               
               
                  
                  Budget authority:
               
               
                  
                  Appropriations, discretionary:
               
               
                  1130
                  Appropriations permanently reduced
                  
                  
                  â830
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  1160
                  Appropriation, discretionary (total)
                  
                  
                  â830
               
               
                  
                  Appropriations, mandatory:
               
               
                  1201
                  Appropriation (special or trust fund)
                  1,021
                  563
                  583
               
               
                  1203
                  Appropriation (previously unavailable)
                  
                  423
                  950
               
               
                  1232
                  Appropriations and/or unobligated balance of appropriations temporarily reduced
                  â423
                  â950
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  1260
                  Appropriations, mandatory (total)
                  598
                  36
                  1,533
               
               
                  1900
                  Budget authority (total)
                  598
                  36
                  703
               
               
                  1930
                  Total budgetary resources available
                  1,236
                  682
                  807
               
               
                  
                  Memorandum (non-add) entries:
               
               
                  1941
                  Unexpired unobligated balance, end of year
                  646
                  104
                  100
               
               
                  
                     
                  
               
               
                  
                  Change in obligated balance:
               
               
                  
                  Obligated balance, start of year (net):
               
               
                  3000
                  Unpaid obligations, brought forward, Oct 1  (gross)
                  746
                  539
                  855
               
               
                  3030
                  Obligations incurred, unexpired accounts
                  590
                  578
                  707
               
               
                  3040
                  Outlays (gross)
                  â740
                  â262
                  â555
               
               
                  3080
                  Recoveries of prior year unpaid obligations, unexpired
                  â57
                  
                  
               
               
                  
                  Obligated balance, end of year (net):
               
               
                  3090
                  Unpaid obligations, end of year (gross)
                  539
                  855
                  1,007
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  3100
                  Obligated balance, end of year (net)
                  539
                  855
                  1,007
               
               
                  
                     
                  
               
               
                  
                  Budget authority and outlays, net:
               
               
                  
                  Discretionary:
               
               
                  4000
                  Budget authority, gross
                  
                  
                  â830
               
               
                  
                  Mandatory:
               
               
                  4090
                  Budget authority, gross
                  598
                  36
                  1,533
               
               
                  
                  Outlays, gross:
               
               
                  4100
                  Outlays from new mandatory authority
                  5
                  9
                  383
               
               
                  4101
                  Outlays from mandatory balances
                  735
                  253
                  172
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  4110
                  Outlays, gross (total)
                  740
                  262
                  555
               
               
                  4180
                  Budget authority, net (total)
                  598
                  36
                  703
               
               
                  4190
                  Outlays, net (total)
                  740
                  262
                  555
               
               
                  
                     
                  
               
               
                  
                  Memorandum (non-add) entries:
               
               
                  5000
                  Total investments, SOY: Federal securities: Par value
                  1,383
                  1,585
                  1,107
               
               
                  5001
                  Total investments, EOY: Federal securities: Par value
                  1,585
                  1,107
                  732
               
               
                  
                     
                  
               
            
         
      
      
         The Treasury Forfeiture Fund supports Federal, state, and local law enforcement's use of asset forfeiture as a powerful tool
            to punish and deter criminal activity. Non-tax forfeitures made by participating bureaus of the Department of the Treasury
            and the Department of Homeland Security are deposited into the Fund.  This revenue is available to pay or reimburse certain
            costs and expenses related to seizures and forfeitures that occur pursuant to laws enforced by the bureaus and other expenses
            authorized by 31 U.S.C. 9703.  Revenue can also be used to fund Federal law enforcement related activities based on requests
            from Federal agencies and evaluation by the Secretary of the Treasury. The Budget proposes to permanently cancel $830 million
            of unobligated balances. 
         
      
      Object Classification (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 20â5697â0â2â751
                  2011 actual
                  2012 est.
                  2013 est.
               
               
                  
                     
                  
               
               
                  
                  Direct obligations:
               
               
                  25.2
                  Other services from non-Federal sources
                  157
                  187
                  187
               
               
                  25.3
                  Other goods and services from Federal sources
                  226
                  175
                  280
               
               
                  41.0
                  Grants, subsidies, and contributions
                  207
                  216
                  240
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  99.9
                  Total new obligations
                  590
                  578
                  707
               
               
                  
                     
                  
               
            
         
      
         Financial Research Fund                                                                                                  
            
         Special and Trust Fund Receipts (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 20â5590â0â2â376
                  2011 actual
                  2012 est.
                  2013 est.
               
               
                  
                     
                  
               
               
                  0100
                  Balance, start of year
                  
                  
                  211
               
               
                  
                  Receipts:
               
               
                  0200
                  Fees and Assessments, Financial Research Fund
                  
                  119
                  168
               
               
                  0201
                  Transfer from the Federal Reserve, Financial Research Fund
                  21
                  92
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  0299
                  Total receipts and collections
                  21
                  211
                  168
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  0400
                  Total: Balances and collections
                  21
                  211
                  379
               
               
                  
                  Appropriations:
               
               
                  0500
                  Financial Research Fund
                  â21
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  0799
                  Balance, end of year
                  
                  211
                  379
               
               
                  
                     
                  
               
            
         
      
      Program and Financing (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 20â5590â0â2â376
                  2011 actual
                  2012 est.
                  2013 est.
               
               
                  
                     
                  
               
               
                  
                  Obligations by program activity:
               
               
                  0002
                  FSOC
                  3
                  8
                  9
               
               
                  0003
                  FDIC Payments
                  
                  5
                  11
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  0091
                  FSOC subtotal
                  3
                  13
                  20
               
               
                  0101
                  OFR
                  11
                  110
                  138
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  0900
                  Total new obligations
                  14
                  123
                  158
               
               
                  
                     
                  
               
               
                  
                  Budgetary Resources:
               
               
                  
                  Unobligated balance:
               
               
                  1000
                  Unobligated balance brought forward, Oct 1
                  
                  7
                  7
               
               
                  
                  Budget authority:
               
               
                  
                  Appropriations, mandatory:
               
               
                  1200
                  Appropriation
                  
                  123
                  158
               
               
                  1201
                  Appropriation (special or trust fund)
                  21
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  1260
                  Appropriations, mandatory (total)
                  21
                  123
                  158
               
               
                  1900
                  Budget authority (total)
                  21
                  123
                  158
               
               
                  1930
                  Total budgetary resources available
                  21
                  130
                  165
               
               
                  
                  Memorandum (non-add) entries:
               
               
                  1941
                  Unexpired unobligated balance, end of year
                  7
                  7
                  7
               
               
                  
                     
                  
               
               
                  
                  Change in obligated balance:
               
               
                  
                  Obligated balance, start of year (net):
               
               
                  3000
                  Unpaid obligations, brought forward, Oct 1  (gross)
                  
                  10
                  13
               
               
                  3030
                  Obligations incurred, unexpired accounts
                  14
                  123
                  158
               
               
                  3040
                  Outlays (gross)
                  â4
                  â120
                  â154
               
               
                  
                  Obligated balance, end of year (net):
               
               
                  3090
                  Unpaid obligations, end of year (gross)
                  10
                  13
                  17
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  3100
                  Obligated balance, end of year (net)
                  10
                  13
                  17
               
               
                  
                     
                  
               
               
                  
                  Budget authority and outlays, net:
               
               
                  
                  Mandatory:
               
               
                  4090
                  Budget authority, gross
                  21
                  123
                  158
               
               
                  
                  Outlays, gross:
               
               
                  4100
                  Outlays from new mandatory authority
                  4
                  111
                  142
               
               
                  4101
                  Outlays from mandatory balances
                  
                  9
                  12
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  4110
                  Outlays, gross (total)
                  4
                  120
                  154
               
               
                  4180
                  Budget authority, net (total)
                  21
                  123
                  158
               
               
                  4190
                  Outlays, net (total)
                  4
                  120
                  154
               
               
                  
                     
                  
               
            
         
      
      
         The Office of Financial Research (OFR) and the Financial Stability Oversight Council (Council) were established under the
            Dodd-Frank Wall Street Reform and Consumer Protection Act of 2010 (the Act) (P.L. 111â203). 
         
         OFR was established to serve the Council, its member agencies, and the public by improving the quality, transparency, and
            accessibility of financial data and information, by conducting and sponsoring research related to financial stability, and
            by promoting best practices in risk management.  OFR is an office within the Department of the Treasury.
         
         The Council is an executive agency, and is comprised of ten voting members, including all Federal financial regulators, and
            five non-voting members. The Secretary of the Treasury serves as Chairperson of the Council.  The Council's purpose is to
            identify risks to the financial stability of the United States, promote market discipline, and respond to emerging threats
            to the stability of the U.S. financial system. 
         
          As required under Section 210(n)(10) of the Act, the Council's expenses also include payments to reimburse the Federal Deposit
            Insurance Corporation (FDIC) for certain reasonable implementation expenses of its Orderly Liquidation Fund incurred after
            the date of enactment of the Act.  These expenses are to be treated as expenses of the Council, and are estimated at $11 million
            in 2013.
         
         Through July 21, 2012, OFR and the Council are funded through transfers from the Board of Governors of the Federal Reserve
            System.  Thereafter, OFR and the Council will be funded through assessments on bank holding companies with total consolidated
            assets of $50 billion or more and non-bank financial companies supervised by the Board of Governors. Administrative expenses
            of the Council are considered expenses of, and are paid by, OFR. OFR expenses are paid for out of the Financial Research Fund,
            which was established by the Act and which is managed by the Department of the Treasury.  Projected fees and assessments are
            estimates and may change.
         
      
      Object Classification (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 20â5590â0â2â376
                  2011 actual
                  2012 est.
                  2013 est.
               
               
                  
                     
                  
               
               
                  
                  Direct obligations:
               
               
                  11.1
                  Personnel compensation: Full-time permanent
                  1
                  21
                  39
               
               
                  12.1
                  Civilian personnel benefits
                  
                  7
                  12
               
               
                  21.0
                  Travel and transportation of persons
                  
                  1
                  1
               
               
                  23.1
                  Rental payments to GSA
                  
                  6
                  6
               
               
                  23.3
                  Communications, utilities, and miscellaneous charges
                  1
                  
                  
               
               
                  25.1
                  Advisory and assistance services
                  10
                  11
                  12
               
               
                  25.2
                  Other services from non-Federal sources
                  
                  5
                  5
               
               
                  25.3
                  Other goods and services from Federal sources
                  
                  42
                  48
               
               
                  25.7
                  Operation and maintenance of equipment
                  
                  3
                  3
               
               
                  26.0
                  Supplies and materials
                  
                  5
                  10
               
               
                  31.0
                  Equipment
                  2
                  22
                  22
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  99.9
                  Total new obligations
                  14
                  123
                  158
               
               
                  
                     
                  
               
            
         
      
      Employment Summary
      
         
            
               
                  
                     
                  
               
               
                  Identification code 20â5590â0â2â376
                  2011 actual
                  2012 est.
                  2013 est.
               
               
                  
                     
                  
               
               
                  1001
                  Direct civilian full-time equivalent employment
                  12
                  153
                  282
               
               
                  2001
                  Reimbursable civilian full-time equivalent employment
                  7
                  26
                  30
               
               
                  
                     
                  
               
            
         
      
         Presidential Election Campaign Fund                                                                                      
            
         Special and Trust Fund Receipts (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 20â5081â0â2â808
                  2011 actual
                  2012 est.
                  2013 est.
               
               
                  
                     
                  
               
               
                  0100
                  Balance, start of year
                  
                  
                  13
               
               
                  
                  Receipts:
               
               
                  0200
                  Presidential Election Campaign Fund
                  40
                  50
                  50
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  0400
                  Total: Balances and collections
                  40
                  50
                  63
               
               
                  
                  Appropriations:
               
               
                  0500
                  Presidential Election Campaign Fund
                  â40
                  â37
                  â34
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  0799
                  Balance, end of year
                  
                  13
                  29
               
               
                  
                     
                  
               
            
         
      
      Program and Financing (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 20â5081â0â2â808
                  2011 actual
                  2012 est.
                  2013 est.
               
               
                  
                     
                  
               
               
                  
                  Obligations by program activity:
               
               
                  0003
                  Nominating Conventions - Major Party
                  35
                  1
                  
               
               
                  0004
                  Presidential Primary Matching Fund Candidates
                  
                  22
                  1
               
               
                  0005
                  General Election Candidates - Major Party
                  
                  183
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  0900
                  Total new obligations (object class 41.0)
                  35
                  206
                  1
               
               
                  
                     
                  
               
               
                  
                  Budgetary Resources:
               
               
                  
                  Unobligated balance:
               
               
                  1000
                  Unobligated balance brought forward, Oct 1
                  193
                  198
                  29
               
               
                  
                  Budget authority:
               
               
                  
                  Appropriations, mandatory:
               
               
                  1201
                  Appropriation (special or trust fund)
                  40
                  37
                  34
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  1260
                  Appropriations, mandatory (total)
                  40
                  37
                  34
               
               
                  1930
                  Total budgetary resources available
                  233
                  235
                  63
               
               
                  
                  Memorandum (non-add) entries:
               
               
                  1941
                  Unexpired unobligated balance, end of year
                  198
                  29
                  62
               
               
                  
                     
                  
               
               
                  
                  Change in obligated balance:
               
               
                  3030
                  Obligations incurred, unexpired accounts
                  35
                  206
                  1
               
               
                  3040
                  Outlays (gross)
                  â35
                  â206
                  â1
               
               
                  
                     
                  
               
               
                  
                  Budget authority and outlays, net:
               
               
                  
                  Mandatory:
               
               
                  4090
                  Budget authority, gross
                  40
                  37
                  34
               
               
                  
                  Outlays, gross:
               
               
                  4100
                  Outlays from new mandatory authority
                  
                  8
                  
               
               
                  4101
                  Outlays from mandatory balances
                  35
                  198
                  1
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  4110
                  Outlays, gross (total)
                  35
                  206
                  1
               
               
                  4180
                  Budget authority, net (total)
                  40
                  37
                  34
               
               
                  4190
                  Outlays, net (total)
                  35
                  206
                  1
               
               
                  
                     
                  
               
            
         
      
      
         Individual Federal income tax returns include an optional Federal income tax designation of $3 that an individual may elect
            to be paid to the Presidential Election Campaign Fund (PECF). In recent years, less than 10% of individuals have elected to
            make this designation, resulting in less than $40 million paid into the Fund annually.  Approximately every four years, the
            Department of the Treasury makes distributions from the PECF (referred to as public funds, matching funds, or Federal funds)
            to qualified Presidential candidates and national party committees for use in the Presidential elections. 
         
         Money for the public funding of Presidential elections can only come from the PECF.  When the PECF runs short of funds, no
            other general Treasury funds may be used.
         
         The Federal Election Commission administers the public funding program, determining which candidates are eligible, the amount
            to which they are entitled, and auditing their use of funds.  The Department of the Treasury collects the income tax designations
            and makes payouts to the campaigns.
         
         Matching Funds for Presidential Primary Candidates._Upon certification by the Federal Election Commissionâbased on demonstrating broad national support, adhering to spending
            limits, and other qualificationsâevery eligible Presidential primary candidate is entitled to receive $250 in Federal matching
            funds for the first eligible $250 of private contributions per individual received after the beginning of the calendar year
            immediately preceding the election year through the end of the calendar year of the election.  For the 2012 Presidential election,
            payouts to eligible candidates are possible beginning in January 2012 and all monies raised in 2011 or 2012 are potentially
            matchable.
         
         Candidates for General Elections._By statute, eligible candidates of each major party in a Presidential election are entitled to equal payments in an amount
            which, in the aggregate, shall not exceed $20 million each, plus an inflation adjustment.  In 2008, this amounted to $84.1
            million for each candidate, and only the Republican candidate accepted general election funding.  Eligibility for this funding
            depends on meeting several criteria such as agreeing to limit spending to amounts specified by campaign finance laws.  In
            addition, provision is made for new parties, minor parties, and non-major party candidates who may receive in excess of 5
            percent of the popular vote and therefore be entitled to a pro rata portion of the major party grant in the general election.
         
         Nominating Party Conventions._Upon certification by the Commission, payments may be made to the national committee of a major or minor political party that
            chooses 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.  By statute, the two major
            parties receive $4 million each, plus an inflation adjustment (over 1974).  In 2011, the Republican and Democratic parties
            each received $17.6 million for their nominating conventions.  An additional amount will be paid to each party in 2012 to
            reflect the fully adjusted grant for 2012. When there are insufficient funds to meet the demand for public funding, payments to the national parties for their nominating
               conventions have first priority with the general election candidates second and the primary candidates last. 
      
         Sallie Mae Assessments                                                                                                   
            
         
         Exchange Stabilization Fund                                                                                              
            
         Program and Financing (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 20â4444â0â3â155
                  2011 actual
                  2012 est.
                  2013 est.
               
               
                  
                     
                  
               
               
                  
                  Obligations by program activity:
               
               
                  0001
                  Direct program activity
                  199
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  0900
                  Total new obligations (object class 25.2)
                  199
                  
                  
               
               
                  
                     
                  
               
               
                  
                  Budgetary Resources:
               
               
                  
                  Unobligated balance:
               
               
                  1000
                  Unobligated balance brought forward, Oct 1
                  43,602
                  44,641
                  44,933
               
               
                  1026
                  Adjustment for change in allocation of trust fund limitation or foreign exchange valuation
                  966
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  1050
                  Unobligated balance (total)
                  44,568
                  44,641
                  44,933
               
               
                  
                  Budget authority:
               
               
                  
                  Spending authority from offsetting collections, mandatory:
               
               
                  1800
                  Collected
                  272
                  292
                  296
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  1850
                  Spending auth from offsetting collections, mand (total)
                  272
                  292
                  296
               
               
                  1930
                  Total budgetary resources available
                  44,840
                  44,933
                  45,229
               
               
                  
                  Memorandum (non-add) entries:
               
               
                  1941
                  Unexpired unobligated balance, end of year
                  44,641
                  44,933
                  45,229
               
               
                  
                     
                  
               
               
                  
                  Change in obligated balance:
               
               
                  
                  Obligated balance, start of year (net):
               
               
                  3000
                  Unpaid obligations, brought forward, Oct 1  (gross)
                  60,186
                  60,385
                  60,385
               
               
                  3030
                  Obligations incurred, unexpired accounts
                  199
                  
                  
               
               
                  
                  Obligated balance, end of year (net):
               
               
                  3090
                  Unpaid obligations, end of year (gross)
                  60,385
                  60,385
                  60,385
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  3100
                  Obligated balance, end of year (net)
                  60,385
                  60,385
                  60,385
               
               
                  
                     
                  
               
               
                  
                  Budget authority and outlays, net:
               
               
                  
                  Mandatory:
               
               
                  4090
                  Budget authority, gross
                  272
                  292
                  296
               
               
                  
                  Offsets against gross budget authority and outlays:
               
               
                  
                  Offsetting collections (collected) from:
               
               
                  4121
                  Interest on Federal securities
                  â14
                  â23
                  â23
               
               
                  4123
                  Non-Federal sources
                  â258
                  â269
                  â273
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  4130
                  Offsets against gross budget authority and outlays (total)
                  â272
                  â292
                  â296
               
               
                  4170
                  Outlays, net (mandatory)
                  â272
                  â292
                  â296
               
               
                  4190
                  Outlays, net (total)
                  â272
                  â292
                  â296
               
               
                  
                     
                  
               
               
                  
                  Memorandum (non-add) entries:
               
               
                  5000
                  Total investments, SOY: Federal securities: Par value
                  20,436
                  22,721
                  24,304
               
               
                  5001
                  Total investments, EOY: Federal securities: Par value
                  22,721
                  24,304
                  24,304
               
               
                  5010
                  Total investments, SOY: non-Fed securities: Market value
                  25,941
                  26,429
                  30,234
               
               
                  5011
                  Total investments, EOY: non-Fed securities: Market value
                  26,429
                  30,234
                  30,234
               
               
                  
                     
                  
               
            
         
      
      
         Under the law creating the Exchange Stabilization Fund (ESF), section 10 of the Gold Reserve Act of 1934, as amended, codified
            at 31 USC 5302, the Secretary of the Treasury, with the approval of the President, is authorized to deal in gold, foreign
            exchange, and other instruments of credit and securities, as the Secretary considers necessary, consistent with U.S. obligations
            in the International Monetary Fund (IMF) regarding orderly exchange arrangements and a stable system of exchange rates.  All
            earnings and interest accruing to the ESF are available for the purposes thereof.  Transactions in Special Drawing Rights
            (SDRs) and U.S. holdings of SDRs are administered by the fund.  By law, the fund is not available to pay administrative expenses.
         
         Since 1934, the principal sources of the fund's income have been earnings on investments held by the fund, including interest
            earned on fund holdings of U.S. Government securities.
         
         The amounts reflected in the 2012 and 2013 estimates entail only projected net interest earnings on 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, these estimates make no attempt to forecast gains or losses on SDR valuation or foreign
            currency valuation. 
         
      
      Balance Sheet (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 20â4444â0â3â155
                  2010 actual
                  2011 actual
               
               
                  
                     
                  
               
               
                  
                  ASSETS:
               
               
                  
                  Federal assets: Investments in US securities:
               
               
                  1102
                  Treasury securities, par
                  20,436
                  20,436
               
               
                  1201
                  Non-Federal assets: Foreign Currency Investments
                  26,055
                  26,055
               
               
                  1801
                  Other Federal assets: Special Drawing Rights
                  57,439
                  57,439
               
               
                  
                  
                  
                     
                  
                  
                     
                  
               
               
                  1999
                  Total assets
                  103,930
                  103,930
               
               
                  
                  LIABILITIES:
               
               
                  2207
                  Non-Federal liabilities: Other
                  60,186
                  60,186
               
               
                  
                  NET POSITION:
               
               
                  3100
                  Appropriated capital
                  200
                  200
               
               
                  3300
                  Cumulative results of operations
                  43,544
                  43,544
               
               
                  
                  
                  
                     
                  
                  
                     
                  
               
               
                  3999
                  Total net position
                  43,744
                  43,744
               
               
                  
                  
                  
                     
                  
                  
                     
                  
               
               
                  4999
                  Total liabilities and net position
                  103,930
                  103,930
               
               
                  
                     
                  
               
            
         
      
         Working Capital Fund                                                                                                     
            
         Program and Financing (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 20â4501â0â4â803
                  2011 actual
                  2012 est.
                  2013 est.
               
               
                  
                     
                  
               
               
                  
                  Obligations by program activity:
               
               
                  0810
                  Working capital fund
                  161
                  160
                  149
               
               
                  0811
                  Administrative overhead
                  
                  7
                  7
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  0900
                  Total new obligations
                  161
                  167
                  156
               
               
                  
                     
                  
               
               
                  
                  Budgetary Resources:
               
               
                  
                  Unobligated balance:
               
               
                  1000
                  Unobligated balance brought forward, Oct 1
                  25
                  44
                  58
               
               
                  1021
                  Recoveries of prior year unpaid obligations
                  14
                  14
                  14
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  1050
                  Unobligated balance (total)
                  39
                  58
                  72
               
               
                  
                  Budget authority:
               
               
                  
                  Spending authority from offsetting collections, discretionary:
               
               
                  1700
                  Collected
                  164
                  167
                  156
               
               
                  1701
                  Change in uncollected payments, Federal sources
                  2
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  1750
                  Spending auth from offsetting collections, disc (total)
                  166
                  167
                  156
               
               
                  1930
                  Total budgetary resources available
                  205
                  225
                  228
               
               
                  
                  Memorandum (non-add) entries:
               
               
                  1941
                  Unexpired unobligated balance, end of year
                  44
                  58
                  72
               
               
                  
                     
                  
               
               
                  
                  Change in obligated balance:
               
               
                  
                  Obligated balance, start of year (net):
               
               
                  3000
                  Unpaid obligations, brought forward, Oct 1  (gross)
                  97
                  96
                  55
               
               
                  3010
                  Uncollected pymts, Fed sources, brought forward, Oct 1
                  â4
                  â6
                  â6
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  3020
                  Obligated balance, start of year (net)
                  93
                  90
                  49
               
               
                  3030
                  Obligations incurred, unexpired accounts
                  161
                  167
                  156
               
               
                  3040
                  Outlays (gross)
                  â148
                  â194
                  â176
               
               
                  3050
                  Change in uncollected pymts, Fed sources, unexpired
                  â2
                  
                  
               
               
                  3080
                  Recoveries of prior year unpaid obligations, unexpired
                  â14
                  â14
                  â14
               
               
                  
                  Obligated balance, end of year (net):
               
               
                  3090
                  Unpaid obligations, end of year (gross)
                  96
                  55
                  21
               
               
                  3091
                  Uncollected pymts, Fed sources, end of year
                  â6
                  â6
                  â6
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  3100
                  Obligated balance, end of year (net)
                  90
                  49
                  15
               
               
                  
                     
                  
               
               
                  
                  Budget authority and outlays, net:
               
               
                  
                  Discretionary:
               
               
                  4000
                  Budget authority, gross
                  166
                  167
                  156
               
               
                  
                  Outlays, gross:
               
               
                  4010
                  Outlays from new discretionary authority
                  30
                  159
                  148
               
               
                  4011
                  Outlays from discretionary balances
                  118
                  35
                  28
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  4020
                  Outlays, gross (total)
                  148
                  194
                  176
               
               
                  
                  Offsets against gross budget authority and outlays:
               
               
                  
                  Offsetting collections (collected) from:
               
               
                  4030
                  Federal sources
                  â164
                  â167
                  â156
               
               
                  
                  Additional offsets against gross budget authority only:
               
               
                  4050
                  Change in uncollected pymts, Fed sources, unexpired
                  â2
                  
                  
               
               
                  4080
                  Outlays, net (discretionary)
                  â16
                  27
                  20
               
               
                  4190
                  Outlays, net (total)
                  â16
                  27
                  20
               
               
                  
                     
                  
               
            
         
      
      
         Central services for Treasury Department bureaus funded through the Department of the Treasury Working Capital Fund include:
            telecommunications, printing, duplicating, graphics, computer support/usage, personnel/payroll, automated financial management
            systems, training, short-term management assistance, procurement, information technology services, equal employment opportunity
            services, and environmental health and safety 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 20â4501â0â4â803
                  2011 actual
                  2012 est.
                  2013 est.
               
               
                  
                     
                  
               
               
                  
                  Reimbursable obligations:
               
               
                  11.1
                  Personnel compensation: Full-time permanent
                  21
                  27
                  27
               
               
                  12.1
                  Civilian personnel benefits
                  5
                  6
                  6
               
               
                  23.1
                  Rental payments to GSA
                  4
                  4
                  4
               
               
                  23.3
                  Communications, utilities, and miscellaneous charges
                  1
                  1
                  1
               
               
                  25.1
                  Advisory and assistance services
                  14
                  
                  
               
               
                  25.2
                  Other services from non-Federal sources
                  34
                  59
                  55
               
               
                  25.3
                  Other goods and services from Federal sources
                  79
                  66
                  59
               
               
                  25.7
                  Operation and maintenance of equipment
                  2
                  2
                  2
               
               
                  31.0
                  Equipment
                  1
                  2
                  2
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  99.9
                  Total new obligations
                  161
                  167
                  156
               
               
                  
                     
                  
               
            
         
      
      Employment Summary
      
         
            
               
                  
                     
                  
               
               
                  Identification code 20â4501â0â4â803
                  2011 actual
                  2012 est.
                  2013 est.
               
               
                  
                     
                  
               
               
                  2001
                  Reimbursable civilian full-time equivalent employment
                  185
                  246
                  244
               
               
                  
                     
                  
               
            
         
      
         Treasury Franchise Fund                                                                                                  
            
         Program and Financing (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 20â4560â0â4â803
                  2011 actual
                  2012 est.
                  2013 est.
               
               
                  
                     
                  
               
               
                  
                  Obligations by program activity:
               
               
                  0802
                  Financial Management Administrative Support Service
                  109
                  111
                  122
               
               
                  0804
                  Information Technology Services
                  73
                  144
                  130
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  0900
                  Total new obligations
                  182
                  255
                  252
               
               
                  
                     
                  
               
               
                  
                  Budgetary Resources:
               
               
                  
                  Unobligated balance:
               
               
                  1000
                  Unobligated balance brought forward, Oct 1
                  72
                  72
                  74
               
               
                  1021
                  Recoveries of prior year unpaid obligations
                  3
                  7
                  10
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  1050
                  Unobligated balance (total)
                  75
                  79
                  84
               
               
                  
                  Budget authority:
               
               
                  
                  Spending authority from offsetting collections, discretionary:
               
               
                  1700
                  Collected
                  173
                  250
                  252
               
               
                  1701
                  Change in uncollected payments, Federal sources
                  6
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  1750
                  Spending auth from offsetting collections, disc (total)
                  179
                  250
                  252
               
               
                  1930
                  Total budgetary resources available
                  254
                  329
                  336
               
               
                  
                  Memorandum (non-add) entries:
               
               
                  1941
                  Unexpired unobligated balance, end of year
                  72
                  74
                  84
               
               
                  
                     
                  
               
               
                  
                  Change in obligated balance:
               
               
                  
                  Obligated balance, start of year (net):
               
               
                  3000
                  Unpaid obligations, brought forward, Oct 1  (gross)
                  30
                  42
                  35
               
               
                  3010
                  Uncollected pymts, Fed sources, brought forward, Oct 1
                  â13
                  â19
                  â19
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  3020
                  Obligated balance, start of year (net)
                  17
                  23
                  16
               
               
                  3030
                  Obligations incurred, unexpired accounts
                  182
                  255
                  252
               
               
                  3040
                  Outlays (gross)
                  â167
                  â255
                  â252
               
               
                  3050
                  Change in uncollected pymts, Fed sources, unexpired
                  â6
                  
                  
               
               
                  3080
                  Recoveries of prior year unpaid obligations, unexpired
                  â3
                  â7
                  â10
               
               
                  
                  Obligated balance, end of year (net):
               
               
                  3090
                  Unpaid obligations, end of year (gross)
                  42
                  35
                  25
               
               
                  3091
                  Uncollected pymts, Fed sources, end of year
                  â19
                  â19
                  â19
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  3100
                  Obligated balance, end of year (net)
                  23
                  16
                  6
               
               
                  
                     
                  
               
               
                  
                  Budget authority and outlays, net:
               
               
                  
                  Discretionary:
               
               
                  4000
                  Budget authority, gross
                  179
                  250
                  252
               
               
                  
                  Outlays, gross:
               
               
                  4010
                  Outlays from new discretionary authority
                  145
                  159
                  160
               
               
                  4011
                  Outlays from discretionary balances
                  22
                  96
                  92
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  4020
                  Outlays, gross (total)
                  167
                  255
                  252
               
               
                  
                  Offsets against gross budget authority and outlays:
               
               
                  
                  Offsetting collections (collected) from:
               
               
                  4030
                  Federal sources
                  â173
                  â250
                  â252
               
               
                  
                  Additional offsets against gross budget authority only:
               
               
                  4050
                  Change in uncollected pymts, Fed sources, unexpired
                  â6
                  
                  
               
               
                  4080
                  Outlays, net (discretionary)
                  â6
                  5
                  
               
               
                  4190
                  Outlays, net (total)
                  â6
                  5
                  
               
               
                  
                     
                  
               
            
         
      
      
         The Department of the Treasury was authorized to pilot a franchise fund under P.L. 103â356, the Government Management and
            Reform Act of 1994. The purpose of the franchise fund pilot was to lower costs while providing high quality administrative
            services through a competitive environment. The Treasury Franchise Fund (the Fund) was established by P.L. 104â208, made permanent
            by P.L. 108â447 and codified as 31 U.S.C. 322, note.
         
         The Fund is revolving in nature and provides accounting, procurement, travel, human resources, and information technology
            services through the Fiscal Service, Administrative Resource Center (ARC).  Services are provided to Federal customers, on
            a reimbursable, fee-for-service basis.  ARC has provided effective administrative support services since joining the Fund
            in 1998 and has been designated a Center of Excellence as a Federal shared service provider under both the Financial Management
            and Information Systems Security Lines of Business . In addition, ARC has critical supporting roles in the Human Resources
            and Public Key Infrastructure Shared Service Provider designations of the Department of the Treasury.
         
      
      Object Classification (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 20â4560â0â4â803
                  2011 actual
                  2012 est.
                  2013 est.
               
               
                  
                     
                  
               
               
                  
                  Reimbursable obligations:
               
               
                  
                  Personnel compensation:
               
               
                  11.1
                  Full-time permanent
                  70
                  91
                  93
               
               
                  11.3
                  Other than full-time permanent
                  1
                  
                  
               
               
                  11.5
                  Other personnel compensation
                  3
                  4
                  4
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  11.9
                  Total personnel compensation
                  74
                  95
                  97
               
               
                  12.1
                  Civilian personnel benefits
                  23
                  27
                  28
               
               
                  21.0
                  Travel and transportation of persons
                  1
                  2
                  2
               
               
                  23.3
                  Communications, utilities, and miscellaneous charges
                  2
                  8
                  8
               
               
                  25.1
                  Advisory and assistance services
                  12
                  3
                  7
               
               
                  25.2
                  Other services from non-Federal sources
                  5
                  43
                  36
               
               
                  25.3
                  Other goods and services from Federal sources
                  27
                  46
                  46
               
               
                  25.7
                  Operation and maintenance of equipment
                  21
                  19
                  17
               
               
                  26.0
                  Supplies and materials
                  1
                  1
                  1
               
               
                  31.0
                  Equipment
                  16
                  11
                  10
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  99.9
                  Total new obligations
                  182
                  255
                  252
               
               
                  
                     
                  
               
            
         
      
      Employment Summary
      
         
            
               
                  
                     
                  
               
               
                  Identification code 20â4560â0â4â803
                  2011 actual
                  2012 est.
                  2013 est.
               
               
                  
                     
                  
               
               
                  2001
                  Reimbursable civilian full-time equivalent employment
                  1,026
                  1,237
                  1,256
               
               
                  
                     
                  
               
            
         
      
         Administrative Expenses, Recovery Act                                                                                    
            
         Program and Financing (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 20â0129â0â1â803
                  2011 actual
                  2012 est.
                  2013 est.
               
               
                  
                     
                  
               
               
                  
                  Obligations by program activity:
               
               
                  0001
                  Internal Revenue Service
                  9
                  
                  
               
               
                  0003
                  Treasury, Departmental Office
                  2
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  0900
                  Total new obligations
                  11
                  
                  
               
               
                  
                     
                  
               
               
                  
                  Budgetary Resources:
               
               
                  
                  Unobligated balance:
               
               
                  1000
                  Unobligated balance brought forward, Oct 1
                  10
                  
                  
               
               
                  1021
                  Recoveries of prior year unpaid obligations
                  1
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  1050
                  Unobligated balance (total)
                  11
                  
                  
               
               
                  1930
                  Total budgetary resources available
                  11
                  
                  
               
               
                  
                     
                  
               
               
                  
                  Change in obligated balance:
               
               
                  
                  Obligated balance, start of year (net):
               
               
                  3000
                  Unpaid obligations, brought forward, Oct 1  (gross)
                  2
                  2
                  
               
               
                  3030
                  Obligations incurred, unexpired accounts
                  11
                  
                  
               
               
                  3040
                  Outlays (gross)
                  â10
                  â2
                  
               
               
                  3080
                  Recoveries of prior year unpaid obligations, unexpired
                  â1
                  
                  
               
               
                  
                  Obligated balance, end of year (net):
               
               
                  3090
                  Unpaid obligations, end of year (gross)
                  2
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  3100
                  Obligated balance, end of year (net)
                  2
                  
                  
               
               
                  
                     
                  
               
               
                  
                  Budget authority and outlays, net:
               
               
                  
                  Discretionary:
               
               
                  
                  Outlays, gross:
               
               
                  4011
                  Outlays from discretionary balances
                  10
                  2
                  
               
               
                  4190
                  Outlays, net (total)
                  10
                  2
                  
               
               
                  
                     
                  
               
            
         
      
      
          The funding appropriated to this account supports the implementation and administration of a number of American Recovery
            and Reinvestment Act tax, bond and cash assistance programs across the Department of the Treasury.  
         
      
      Object Classification (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 20â0129â0â1â803
                  2011 actual
                  2012 est.
                  2013 est.
               
               
                  
                     
                  
               
               
                  
                  Direct obligations:
               
               
                  11.1
                  Personnel compensation: Full-time permanent
                  4
                  
                  
               
               
                  12.1
                  Civilian personnel benefits
                  1
                  
                  
               
               
                  23.3
                  Communications, utilities, and miscellaneous charges
                  3
                  
                  
               
               
                  25.3
                  Other goods and services from Federal sources
                  2
                  
                  
               
               
                  31.0
                  Equipment
                  1
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  99.9
                  Total new obligations
                  11
                  
                  
               
               
                  
                     
                  
               
            
         
      
      Employment Summary
      
         
            
               
                  
                     
                  
               
               
                  Identification code 20â0129â0â1â803
                  2011 actual
                  2012 est.
                  2013 est.
               
               
                  
                     
                  
               
               
                  1001
                  Direct civilian full-time equivalent employment
                  81
                  
                  
               
               
                  
                     
                  
               
            
         
      
         Grants for Specified Energy Property in Lieu of Tax Credits, Recovery Act                                                
            
         Program and Financing (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 20â0140â0â1â271
                  2011 actual
                  2012 est.
                  2013 est.
               
               
                  
                     
                  
               
               
                  
                  Obligations by program activity:
               
               
                  0001
                  Direct Program Activity
                  3,823
                  4,653
                  3,671
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  0900
                  Total new obligations (object class 41.0)
                  3,823
                  4,653
                  3,671
               
               
                  
                     
                  
               
               
                  
                  Budgetary Resources:
               
               
                  
                  Unobligated balance:
               
               
                  1000
                  Unobligated balance brought forward, Oct 1
                  
                  1
                  1
               
               
                  1021
                  Recoveries of prior year unpaid obligations
                  1
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  1050
                  Unobligated balance (total)
                  1
                  1
                  1
               
               
                  
                  Budget authority:
               
               
                  
                  Appropriations, mandatory:
               
               
                  1200
                  Appropriation
                  3,823
                  4,653
                  3,671
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  1260
                  Appropriations, mandatory (total)
                  3,823
                  4,653
                  3,671
               
               
                  1930
                  Total budgetary resources available
                  3,824
                  4,654
                  3,672
               
               
                  
                  Memorandum (non-add) entries:
               
               
                  1941
                  Unexpired unobligated balance, end of year
                  1
                  1
                  1
               
               
                  
                     
                  
               
               
                  
                  Change in obligated balance:
               
               
                  
                  Obligated balance, start of year (net):
               
               
                  3000
                  Unpaid obligations, brought forward, Oct 1  (gross)
                  83
                  1
                  1
               
               
                  3030
                  Obligations incurred, unexpired accounts
                  3,823
                  4,653
                  3,671
               
               
                  3040
                  Outlays (gross)
                  â3,904
                  â4,653
                  â3,671
               
               
                  3080
                  Recoveries of prior year unpaid obligations, unexpired
                  â1
                  
                  
               
               
                  
                  Obligated balance, end of year (net):
               
               
                  3090
                  Unpaid obligations, end of year (gross)
                  1
                  1
                  1
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  3100
                  Obligated balance, end of year (net)
                  1
                  1
                  1
               
               
                  
                     
                  
               
               
                  
                  Budget authority and outlays, net:
               
               
                  
                  Mandatory:
               
               
                  4090
                  Budget authority, gross
                  3,823
                  4,653
                  3,671
               
               
                  
                  Outlays, gross:
               
               
                  4100
                  Outlays from new mandatory authority
                  
                  4,653
                  3,671
               
               
                  4101
                  Outlays from mandatory balances
                  3,904
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  4110
                  Outlays, gross (total)
                  3,904
                  4,653
                  3,671
               
               
                  4180
                  Budget authority, net (total)
                  3,823
                  4,653
                  3,671
               
               
                  4190
                  Outlays, net (total)
                  3,904
                  4,653
                  3,671
               
               
                  
                     
                  
               
            
         
      
      Summary of Budget Authority and Outlays (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  
                  2011 actual
                  2012 est.
                  2013 est.
               
               
                  
                     
                  
               
               
                  Enacted/requested:
               
               
                  
                  Budget Authority
                  3,823
                  4,653
                  3,671
               
               
                  
                  Outlays
                  3,904
                  4,653
                  3,671
               
               
                  Legislative proposal, subject to PAYGO:
               
               
                  
                  Budget Authority
                  
                  1,147
                  â1,966
               
               
                  
                  Outlays
                  
                  1,147
                  â1,966
               
               
                  Total:
               
               
                  
                  Budget Authority
                  3,823
                  5,800
                  1,705
               
               
                  
                  Outlays
                  3,904
                  5,800
                  1,705
               
               
                  
                     
                  
               
            
         
      
      
         Section 1603 of the American Recovery and Reinvestment Act of 2009 authorized and directed the Secretary of the Treasury to
            establish payments in lieu of tax credits for taxpayers that place in service qualifying renewable energy facilities.  This
            account presents the estimated disbursements for this program.
         
         This program provides payments for specified energy property (including qualified facilities that produce electricity from
            wind and certain other renewable resources; qualified fuel cell property; solar property; qualified small wind energy property;
            geothermal property; qualified microturbine property; combined heat and power system property; and geothermal heat pump property).
            Payments are available for property placed in service in 2009, 2010 or 2011.  In some cases, if construction begins in 2009,
            2010, or 2011, the payment can be claimed for property placed in service before 2013, 2014 or 2017 (depending on the type
            of property). In general, projects that meet eligibility criteria for the energy property investment tax credit (ITC) (including
            qualified renewable energy facilities for which an election to claim the ITC can be made) are eligible for the payments. 
            A person or entity receiving a payment for specified energy property may not claim either the investment tax credit or the
            renewable energy production tax credit with respect to the same property. The Tax Relief, Unemployment Insurance Reauthorization
            and Job Creation Act of 2010 (Public Law 111â312), Section 707(a), extended for one year, through 2011, the time within which
            certain eligible property must be placed in service or start construction.
         
      
         Grants for Specified Energy Property in Lieu of Tax Credits, Recovery Act                                                
            
         
         (Legislative proposal, subject to PAYGO)Program and Financing (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 20â0140â4â1â271
                  2011 actual
                  2012 est.
                  2013 est.
               
               
                  
                     
                  
               
               
                  
                  Budgetary Resources:
               
               
                  
                  Unobligated balance:
               
               
                  1000
                  Unobligated balance brought forward, Oct 1
                  
                  
                  1,147
               
               
                  
                  Budget authority:
               
               
                  
                  Appropriations, mandatory:
               
               
                  1200
                  Appropriation
                  
                  1,147
                  â1,966
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  1260
                  Appropriations, mandatory (total)
                  
                  1,147
                  â1,966
               
               
                  1930
                  Total budgetary resources available
                  
                  1,147
                  â819
               
               
                  
                  Memorandum (non-add) entries:
               
               
                  1941
                  Unexpired unobligated balance, end of year
                  
                  1,147
                  â819
               
               
                  
                     
                  
               
               
                  
                  Change in obligated balance:
               
               
                  
                  Obligated balance, start of year (net):
               
               
                  3000
                  Unpaid obligations, brought forward, Oct 1  (gross)
                  
                  
                  â1,147
               
               
                  3040
                  Outlays (gross)
                  
                  â1,147
                  1,966
               
               
                  
                  Obligated balance, end of year (net):
               
               
                  3090
                  Unpaid obligations, end of year (gross)
                  
                  â1,147
                  819
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  3100
                  Obligated balance, end of year (net)
                  
                  â1,147
                  819
               
               
                  
                     
                  
               
               
                  
                  Budget authority and outlays, net:
               
               
                  
                  Mandatory:
               
               
                  4090
                  Budget authority, gross
                  
                  1,147
                  â1,966
               
               
                  
                  Outlays, gross:
               
               
                  4100
                  Outlays from new mandatory authority
                  
                  1,147
                  â1,966
               
               
                  4180
                  Budget authority, net (total)
                  
                  1,147
                  â1,966
               
               
                  4190
                  Outlays, net (total)
                  
                  1,147
                  â1,966
               
               
                  
                     
                  
               
            
         
      
         Grants to States for Low-Income Housing Projects in Lieu of Low-Income Housing Credit Allocations                        
            
         Program and Financing (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 20â0139â0â1â604
                  2011 actual
                  2012 est.
                  2013 est.
               
               
                  
                     
                  
               
               
                  
                  Obligations by program activity:
               
               
                  0001
                  Direct Program Activity
                  160
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  0900
                  Total new obligations (object class 41.0)
                  160
                  
                  
               
               
                  
                     
                  
               
               
                  
                  Budgetary Resources:
               
               
                  
                  Unobligated balance:
               
               
                  1021
                  Recoveries of prior year unpaid obligations
                  24
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  1050
                  Unobligated balance (total)
                  24
                  
                  
               
               
                  
                  Budget authority:
               
               
                  
                  Appropriations, mandatory:
               
               
                  1200
                  Appropriation
                  136
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  1260
                  Appropriations, mandatory (total)
                  136
                  
                  
               
               
                  1930
                  Total budgetary resources available
                  160
                  
                  
               
               
                  
                     
                  
               
               
                  
                  Change in obligated balance:
               
               
                  
                  Obligated balance, start of year (net):
               
               
                  3000
                  Unpaid obligations, brought forward, Oct 1  (gross)
                  3,551
                  635
                  
               
               
                  3030
                  Obligations incurred, unexpired accounts
                  160
                  
                  
               
               
                  3040
                  Outlays (gross)
                  â3,052
                  â635
                  
               
               
                  3080
                  Recoveries of prior year unpaid obligations, unexpired
                  â24
                  
                  
               
               
                  
                  Obligated balance, end of year (net):
               
               
                  3090
                  Unpaid obligations, end of year (gross)
                  635
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  3100
                  Obligated balance, end of year (net)
                  635
                  
                  
               
               
                  
                     
                  
               
               
                  
                  Budget authority and outlays, net:
               
               
                  
                  Mandatory:
               
               
                  4090
                  Budget authority, gross
                  136
                  
                  
               
               
                  
                  Outlays, gross:
               
               
                  4101
                  Outlays from mandatory balances
                  3,052
                  635
                  
               
               
                  4180
                  Budget authority, net (total)
                  136
                  
                  
               
               
                  4190
                  Outlays, net (total)
                  3,052
                  635
                  
               
               
                  
                     
                  
               
            
         
      
      
         Section 1602 of the American Recovery and Reinvestment Act of 2009 (Recovery Act) authorized and directed the Secretary of
            the Treasury to establish payments to States for low-income housing projects in lieu of low-income housing tax credits (LIHTC).
            This account presents the estimated disbursements for this program.
         
         The program provides payments to State housing credit agencies to make sub-awards to finance the construction or acquisition
            and rehabilitation of qualified low-income housing in the same manner and generally subject to the same limitations as LIHTCs
            allocated under section 42 of the Internal Revenue Code (IRC) through December 31, 2011.  The Recovery Act specifies that
            the exchange of credits for cash payments applies only to the 2009 LIHTC ceiling under IRC 42(h)(3)(C), and that states may
            elect to exchange credits for cash payments subject to the requirements and limitations provided in Division B, sections 1404
            & 1602 of the Recovery Act.
         
      
         Community Development Financial Institutions Fund Program AccountTo carry out the Community Development Banking and Financial Institutions Act of 1994 (Public Law 103â325), 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, notwithstanding section 4707(e) of title 12, United States Code with regard to Small and/or Emerging Community Development
         Financial Institutions Assistance awards] EX-3, $221,000,000, to remain available until September 30, [2013] 2014; of which $12,000,000[, notwithstanding section 4707(e) of title 12, United States Code,] shall be for financial assistance, technical assistance, training and outreach programs, designed to benefit Native American,
         Native Hawaiian, and Alaskan Native communities and provided primarily through qualified community development lender organizations
         with experience and expertise in community development banking and lending in Indian country, Native American organizations,
         tribes and tribal organizations and other suitable providers; of which, notwithstanding section 108(d) of such Act, up to
         [$22,000,000] $25,000,000 shall be for a Healthy Food Financing Initiative to provide [grants and loans] financial assistance, technical assistance, training, and outreach to community development financial institutions for the purpose of offering affordable financing and technical assistance
         to expand the availability of healthy food options in distressed communities; of which [$18,000,000] $15,000,000 shall be for the Bank Enterprise Awards program; of which up to $20,000,000 shall be to implement section 1204 of the Dodd-Frank Wall Street Reform and Consumer Protection
            Act (Public Law 111â203); and of which up to [$22,965,000] $21,047,000 may be used for administrative expenses, including administration of the New Markets Tax Credit Program, up to $550,000 for the CDFI Bond Guarantee Program, and up to $300,000 for the direct loan program; of which up to [$10,315,000] $8,337,500 may be used for the cost of direct loans[; and of which up to $250,000 may be used for administrative expenses to carry out the direct loan program]: Provided, That the cost of direct and guaranteed loans, including the cost of modifying such loans, shall be as defined in section 502 of the Congressional Budget Act of
         1974: Provided further, That these funds are available to subsidize gross obligations for the principal amount of direct loans not to exceed $25,000,000:
         Provided further, That [of the funds awarded under this heading, not less than 10 percent shall be used for projects that serve populations living
         in persistent poverty counties (where such term is defined as any county that has had 20 percent or more of its population
         living in poverty over the past 30 years, as measured by the 1990, 2000, and 2010 decennial censuses)] amounts provided under this heading shall be available for the cost of guarantees pursuant to and as authorized by section
            114A of the Riegle Community Development and Regulatory Improvement Act of 1994 (12 U.S.C. 4701 et seq.): Provided further,
            That funds for the cost of guarantees are available to subsidize total loan principal not to exceed $1,000,000,000: Provided
            further, That, pursuant to such section 114A, up to $1,000,000 collected from administration fees may be used for administrative
            expenses of the CDFI Bond Guarantee Program, and shall be in addition to funds otherwise provided for administrative expenses
            of the CDFI Bond Guarantee Program.   (Department of the Treasury Appropriations Act, 2012.)
      Program and Financing (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 20â1881â0â1â451
                  2011 actual
                  2012 est.
                  2013 est.
               
               
                  
                     
                  
               
               
                  
                  Obligations by program activity:
               
               
                  0009
                  General Administrative Expenses
                  18
                  23
                  21
               
               
                  0012
                  Financial Assistance
                  168
                  146
                  128
               
               
                  0014
                  Native American/Hawaiian Program
                  12
                  12
                  12
               
               
                  0020
                  Financial Education and Counseling
                  1
                  
                  
               
               
                  0022
                  Bank on USA
                  
                  
                  20
               
               
                  0024
                  Financial Education and Counseling (Hawaii)
                  4
                  
                  
               
               
                  0026
                  Healthy Food Initiative
                  
                  22
                  25
               
               
                  0028
                  Bank Enterprise Award
                  
                  18
                  15
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  0091
                  Direct program activities, subtotal
                  203
                  221
                  221
               
               
                  
                  Credit program obligations:
               
               
                  0701
                  Direct loan subsidy
                  
                  4
                  8
               
               
                  0705
                  Reestimates of direct loan subsidy
                  3
                  1
                  
               
               
                  0706
                  Interest on reestimates of direct loan subsidy
                  1
                  1
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  0791
                  Direct program activities, subtotal
                  4
                  6
                  8
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  0900
                  Total new obligations
                  207
                  227
                  229
               
               
                  
                     
                  
               
               
                  
                  Budgetary Resources:
               
               
                  
                  Unobligated balance:
               
               
                  1000
                  Unobligated balance brought forward, Oct 1
                  28
                  54
                  52
               
               
                  1021
                  Recoveries of prior year unpaid obligations
                  1
                  1
                  1
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  1050
                  Unobligated balance (total)
                  29
                  55
                  53
               
               
                  
                  Budget authority:
               
               
                  
                  Appropriations, discretionary:
               
               
                  1100
                  Appropriation
                  227
                  221
                  221
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  1160
                  Appropriation, discretionary (total)
                  227
                  221
                  221
               
               
                  
                  Appropriations, mandatory:
               
               
                  1200
                  Appropriation
                  4
                  2
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  1260
                  Appropriations, mandatory (total)
                  4
                  2
                  
               
               
                  
                  Spending authority from offsetting collections, discretionary:
               
               
                  1700
                  Collected
                  1
                  1
                  1
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  1750
                  Spending auth from offsetting collections, disc (total)
                  1
                  1
                  1
               
               
                  1900
                  Budget authority (total)
                  232
                  224
                  222
               
               
                  1930
                  Total budgetary resources available
                  261
                  279
                  275
               
               
                  
                  Memorandum (non-add) entries:
               
               
                  1941
                  Unexpired unobligated balance, end of year
                  54
                  52
                  46
               
               
                  
                     
                  
               
               
                  
                  Change in obligated balance:
               
               
                  
                  Obligated balance, start of year (net):
               
               
                  3000
                  Unpaid obligations, brought forward, Oct 1  (gross)
                  92
                  130
                  29
               
               
                  3030
                  Obligations incurred, unexpired accounts
                  207
                  227
                  229
               
               
                  3040
                  Outlays (gross)
                  â168
                  â327
                  â211
               
               
                  3080
                  Recoveries of prior year unpaid obligations, unexpired
                  â1
                  â1
                  â1
               
               
                  
                  Obligated balance, end of year (net):
               
               
                  3090
                  Unpaid obligations, end of year (gross)
                  130
                  29
                  46
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  3100
                  Obligated balance, end of year (net)
                  130
                  29
                  46
               
               
                  
                     
                  
               
               
                  
                  Budget authority and outlays, net:
               
               
                  
                  Discretionary:
               
               
                  4000
                  Budget authority, gross
                  228
                  222
                  222
               
               
                  
                  Outlays, gross:
               
               
                  4010
                  Outlays from new discretionary authority
                  75
                  178
                  138
               
               
                  4011
                  Outlays from discretionary balances
                  93
                  148
                  72
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  4020
                  Outlays, gross (total)
                  168
                  326
                  210
               
               
                  
                  Offsets against gross budget authority and outlays:
               
               
                  
                  Offsetting collections (collected) from:
               
               
                  4033
                  Non-Federal sources
                  
                  â1
                  â1
               
               
                  
                  Mandatory:
               
               
                  4090
                  Budget authority, gross
                  4
                  2
                  
               
               
                  
                  Outlays, gross:
               
               
                  4100
                  Outlays from new mandatory authority
                  
                  1
                  
               
               
                  4101
                  Outlays from mandatory balances
                  
                  
                  1
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  4110
                  Outlays, gross (total)
                  
                  1
                  1
               
               
                  4180
                  Budget authority, net (total)
                  232
                  223
                  221
               
               
                  4190
                  Outlays, net (total)
                  168
                  326
                  210
               
               
                  
                     
                  
               
               
                  
                  Memorandum (non-add) entries:
               
               
                  5010
                  Total investments, SOY: non-Fed securities: Market value
                  22
                  21
                  25
               
               
                  5011
                  Total investments, EOY: non-Fed securities: Market value
                  21
                  25
                  25
               
               
                  
                     
                  
               
            
         
      
      Summary of Loan Levels, Subsidy Budget Authority and Outlays by Program (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 20â1881â0â1â451
                  2011 actual
                  2012 est.
                  2013 est.
               
               
                  
                     
                  
               
               
                  
                  Direct loan levels supportable by subsidy budget authority:
               
               
                  115001
                  Community Development Financial Institutions Prog Fin Assist.
                  
                  10
                  25
               
               
                  115002
                  Bond Guarantee Program
                  
                  
                  1,000
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  115999
                  Total direct loan levels
                  
                  10
                  1,025
               
               
                  
                  Direct loan subsidy (in percent):
               
               
                  132001
                  Community Development Financial Institutions Prog Fin Assist.
                  0.00
                  40.26
                  32.15
               
               
                  132002
                  Bond Guarantee Program
                  0.00
                  0.00
                  0.00
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  132999
                  Weighted average subsidy rate
                  0.00
                  40.26
                  0.78
               
               
                  
                  Direct loan subsidy budget authority:
               
               
                  133001
                  Community Development Financial Institutions Prog Fin Assist.
                  
                  4
                  8
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  133999
                  Total subsidy budget authority
                  
                  4
                  8
               
               
                  
                  Direct loan subsidy outlays:
               
               
                  134001
                  Community Development Financial Institutions Prog Fin Assist.
                  
                  4
                  4
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  134999
                  Total subsidy outlays
                  
                  4
                  4
               
               
                  
                  Direct loan upward reestimates:
               
               
                  135001
                  Community Development Financial Institutions Prog Fin Assist.
                  4
                  1
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  135999
                  Total upward reestimate budget authority
                  4
                  1
                  
               
               
                  
                  Direct loan downward reestimates:
               
               
                  137001
                  Community Development Financial Institutions Prog Fin Assist.
                  â2
                  â4
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  137999
                  Total downward reestimate budget authority
                  â2
                  â4
                  
               
               
                  
                     
                  
               
            
         
      
      
          The Community Development Financial Institutions (CDFI) Fund promotes economic and community development through investment
            in and assistance to CDFIs, which include community development banks, credit unions, loan funds, and venture capital funds,
            in order to expand the availability of financial services and affordable credit for underserved populations, including distressed
            urban, rural, Native American, Native Hawaiian, and Alaska Native communities.  The CDFI Fund's role in promoting community
            and economic development was expanded in FY 2001 when the Secretary of the Treasury delegated to the CDFI Fund the responsibility
            of administering the New Markets Tax Credit (NMTC) Program, which spurs investment of new private sector capital into low-income
            communities. 
         
         The 2013 Budget provides funding for the CDFI Fund's merit-based financial and technical assistance programs, including the
            Healthy Food Financing Initiative (HFFI), which provides financial and technical assistance to CDFIs in order to expand the
            offering of affordable financing for healthy food retail options in distressed communities; and Bank on USA, a program that
            will promote access to affordable and appropriate financial services and basic consumer credit products for households without
            access to such products and services.  In addition, the Budget proposes to reauthorize the NMTC Program in 2013, and requests
            $7 billion of allocation authority, as well as authority to offset Alternative Minimum Tax liability.  The 2013 NMTC allocation
            request will expand the availability of affordable financing for businesses and real estate projects in low-income communities,
            including renewable energy projects, charter schools, health care centers, manufacturing facilities, and retail centers. The
            allocation request also supports qualified equity investments in communities affected by military base closures or mass layoffs,
            such as those arising from plant closures. Of the $7 billion requested for the NMTC Program in 2013, the CDFI Fund anticipates
            allocating $250 million to support financing healthy food options in distressed communities as part of HFFI.  
         
         The Small Business Jobs Act of 2010 (Public Law 111â240) created the CDFI Bond Guarantee Program.  These guarantees will support
            CDFI lending and investment activity by providing a source of long-term, patient capital in underserved communities.  The
            CDFI Fund forecasts $1 billion in bonds for FY 2013 upon full completion of program development, including promulgation of
            the program implementing regulations.
         
      
      Object Classification (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 20â1881â0â1â451
                  2011 actual
                  2012 est.
                  2013 est.
               
               
                  
                     
                  
               
               
                  
                  Direct obligations:
               
               
                  11.1
                  Personnel compensation: Full-time permanent
                  7
                  7
                  7
               
               
                  12.1
                  Civilian personnel benefits
                  2
                  3
                  3
               
               
                  23.1
                  Rental payments to GSA
                  2
                  2
                  1
               
               
                  23.3
                  Communications, utilities, and miscellaneous charges
                  
                  1
                  1
               
               
                  25.1
                  Advisory and assistance services
                  5
                  7
                  6
               
               
                  25.2
                  Other services from non-Federal sources
                  1
                  6
                  1
               
               
                  25.3
                  Other goods and services from Federal sources
                  3
                  2
                  2
               
               
                  25.5
                  Research and development contracts
                  
                  1
                  1
               
               
                  41.0
                  Grants, subsidies, and contributions
                  187
                  198
                  207
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  99.9
                  Total new obligations
                  207
                  227
                  229
               
               
                  
                     
                  
               
            
         
      
      Employment Summary
      
         
            
               
                  
                     
                  
               
               
                  Identification code 20â1881â0â1â451
                  2011 actual
                  2012 est.
                  2013 est.
               
               
                  
                     
                  
               
               
                  1001
                  Direct civilian full-time equivalent employment
                  65
                  79
                  79
               
               
                  
                     
                  
               
            
         
      
         Community Development Financial Institutions Fund Direct Loan Financing Account                                          
            
         Program and Financing (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 20â4088â0â3â451
                  2011 actual
                  2012 est.
                  2013 est.
               
               
                  
                     
                  
               
               
                  
                  Obligations by program activity:
               
               
                  
                  Credit program obligations:
               
               
                  0710
                  Direct loan obligations
                  
                  10
                  1,025
               
               
                  0713
                  Payment of interest to Treasury
                  2
                  2
                  1
               
               
                  0742
                  Downward reestimate paid to receipt account
                  1
                  2
                  
               
               
                  0743
                  Interest on downward reestimates
                  1
                  1
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  0900
                  Total new obligations
                  4
                  15
                  1,026
               
               
                  
                     
                  
               
               
                  
                  Budgetary Resources:
               
               
                  
                  Unobligated balance:
               
               
                  1000
                  Unobligated balance brought forward, Oct 1
                  1
                  
                  
               
               
                  
                  Financing authority:
               
               
                  
                  Borrowing authority, mandatory:
               
               
                  1400
                  Borrowing authority
                  2
                  11
                  1,023
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  1440
                  Borrowing authority, mandatory (total)
                  2
                  11
                  1,023
               
               
                  
                  Spending authority from offsetting collections, mandatory:
               
               
                  1800
                  Collected
                  9
                  12
                  12
               
               
                  1825
                  Spending authority from offsetting collections applied to repay debt
                  â8
                  â8
                  â6
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  1850
                  Spending auth from offsetting collections, mand (total)
                  1
                  4
                  6
               
               
                  1900
                  Financing authority(total)
                  3
                  15
                  1,029
               
               
                  1930
                  Total budgetary resources available
                  4
                  15
                  1,029
               
               
                  
                  Memorandum (non-add) entries:
               
               
                  1941
                  Unexpired unobligated balance, end of year
                  
                  
                  3
               
               
                  
                     
                  
               
               
                  
                  Change in obligated balance:
               
               
                  3030
                  Obligations incurred, unexpired accounts
                  4
                  15
                  1,026
               
               
                  3040
                  Financing disbursements (gross)
                  â4
                  â15
                  â353
               
               
                  
                  Obligated balance, end of year (net):
               
               
                  3090
                  Unpaid obligations, end of year (gross)
                  
                  
                  673
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  3100
                  Obligated balance, end of year (net)
                  
                  
                  673
               
               
                  
                     
                  
               
               
                  
                  Financing authority and disbursements, net:
               
               
                  
                  Mandatory:
               
               
                  4090
                  Financing authority, gross
                  3
                  15
                  1,029
               
               
                  
                  Financing disbursements:
               
               
                  4110
                  Financing disbursements, gross
                  4
                  15
                  353
               
               
                  
                  Offsets against gross financing authority and disbursements:
               
               
                  
                  Offsetting collections (collected) from:
               
               
                  4120
                  Federal sources
                  â5
                  â4
                  â4
               
               
                  4123
                  Non-Federal sources - Interest repayments
                  â4
                  â1
                  â1
               
               
                  4123
                  Non-Federal sources - Principal Repayments
                  
                  â7
                  â7
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  4130
                  Offsets against gross financing auth and disbursements (total)
                  â9
                  â12
                  â12
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  4160
                  Financing authority, net (mandatory)
                  â6
                  3
                  1,017
               
               
                  4170
                  Financing disbursements, net (mandatory)
                  â5
                  3
                  341
               
               
                  4180
                  Financing authority, net (total)
                  â6
                  3
                  1,017
               
               
                  4190
                  Financing disbursements, net (total)
                  â5
                  3
                  341
               
               
                  
                     
                  
               
            
         
      
      Status of Direct Loans (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 20â4088â0â3â451
                  2011 actual
                  2012 est.
                  2013 est.
               
               
                  
                     
                  
               
               
                  
                  Position with respect to appropriations act limitation on obligations:
               
               
                  1111
                  Limitation on direct loans
                  
                  25
                  1,025
               
               
                  1142
                  Unobligated direct loan limitation (-)
                  
                  â15
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  1150
                  Total direct loan obligations
                  
                  10
                  1,025
               
               
                  
                     
                  
               
               
                  
                  Cumulative balance of direct loans outstanding:
               
               
                  1210
                  Outstanding, start of year
                  56
                  52
                  54
               
               
                  1231
                  Disbursements: Direct loan disbursements
                  
                  10
                  8
               
               
                  1251
                  Repayments: Repayments and prepayments
                  â4
                  â7
                  â4
               
               
                  1263
                  Write-offs for default: Direct loans
                  
                  â1
                  â1
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  1290
                  Outstanding, end of year
                  52
                  54
                  57
               
               
                  
                     
                  
               
            
         
      
      
         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.
         
      
      Balance Sheet (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 20â4088â0â3â451
                  2010 actual
                  2011 actual
               
               
                  
                     
                  
               
               
                  
                  ASSETS:
               
               
                  1101
                  Federal assets: Fund balances with Treasury
                  1
                  
               
               
                  
                  Net value of assets related to post-1991 direct loans receivable:
               
               
                  1401
                  Direct loans receivable, gross
                  56
                  52
               
               
                  1405
                  Allowance for subsidy cost (-)
                  â15
                  â16
               
               
                  
                  
                  
                     
                  
                  
                     
                  
               
               
                  1499
                  Net present value of assets related to direct loans
                  41
                  36
               
               
                  
                  
                  
                     
                  
                  
                     
                  
               
               
                  1999
                  Total assets
                  42
                  36
               
               
                  
                  LIABILITIES:
               
               
                  2103
                  Federal liabilities: Debt
                  42
                  36
               
               
                  
                  
                  
                     
                  
                  
                     
                  
               
               
                  4999
                  Total liabilities and net position
                  42
                  36
               
               
                  
                     
                  
               
            
         
      
         Office of Financial Stability                                                                                            
            
         Program and Financing (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 20â0128â0â1â376
                  2011 actual
                  2012 est.
                  2013 est.
               
               
                  
                     
                  
               
               
                  
                  Obligations by program activity:
               
               
                  0001
                  Direct program activity
                  324
                  303
                  263
               
               
                  0810
                  Reimbursable program (Congressional Oversight Panel)
                  5
                  
                  
               
               
                  0811
                  Reimbursable program (to GAO)
                  6
                  4
                  4
               
               
                  0812
                  Reimbursable program (to Treasury and Non-Treasury agencies)
                  21
                  18
                  15
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  0899
                  Total reimbursable obligations
                  32
                  22
                  19
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  0900
                  Total new obligations
                  356
                  325
                  282
               
               
                  
                     
                  
               
               
                  
                  Budgetary Resources:
               
               
                  
                  Budget authority:
               
               
                  
                  Appropriations, mandatory:
               
               
                  1200
                  Appropriation
                  391
                  325
                  282
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  1260
                  Appropriations, mandatory (total)
                  391
                  325
                  282
               
               
                  1930
                  Total budgetary resources available
                  391
                  325
                  282
               
               
                  
                  Memorandum (non-add) entries:
               
               
                  1940
                  Unobligated balance expiring
                  â35
                  
                  
               
               
                  
                     
                  
               
               
                  
                  Change in obligated balance:
               
               
                  
                  Obligated balance, start of year (net):
               
               
                  3000
                  Unpaid obligations, brought forward, Oct 1  (gross)
                  230
                  197
                  65
               
               
                  3030
                  Obligations incurred, unexpired accounts
                  356
                  325
                  282
               
               
                  3031
                  Obligations incurred, expired accounts
                  2
                  
                  
               
               
                  3040
                  Outlays (gross)
                  â352
                  â457
                  â291
               
               
                  3081
                  Recoveries of prior year unpaid obligations, expired
                  â39
                  
                  
               
               
                  
                  Obligated balance, end of year (net):
               
               
                  3090
                  Unpaid obligations, end of year (gross)
                  197
                  65
                  56
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  3100
                  Obligated balance, end of year (net)
                  197
                  65
                  56
               
               
                  
                     
                  
               
               
                  
                  Budget authority and outlays, net:
               
               
                  
                  Mandatory:
               
               
                  4090
                  Budget authority, gross
                  391
                  325
                  282
               
               
                  
                  Outlays, gross:
               
               
                  4100
                  Outlays from new mandatory authority
                  196
                  260
                  226
               
               
                  4101
                  Outlays from mandatory balances
                  156
                  197
                  65
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  4110
                  Outlays, gross (total)
                  352
                  457
                  291
               
               
                  4180
                  Budget authority, net (total)
                  391
                  325
                  282
               
               
                  4190
                  Outlays, net (total)
                  352
                  457
                  291
               
               
                  
                     
                  
               
            
         
      
      
         The Emergency Economic Stabilization Act of 2008 (EESA) (P.L. 110â343) authorized the establishment of the Troubled Asset
            Relief Program (TARP) and the Office of Financial Stability (OFS) to purchase and insure certain types of troubled assets
            for the purpose of providing stability to and preventing disruption in the economy and financial systems and protecting taxpayers.
            The Act gives the Treasury Secretary broad and flexible authority to purchase and insure mortgages and other troubled assets,
            as well as inject capital by taking limited equity positions, as needed to stabilize the financial markets. This account provides
            for the administrative costs for the OFS, which oversees and manages the TARP.
         
      
      Object Classification (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 20â0128â0â1â376
                  2011 actual
                  2012 est.
                  2013 est.
               
               
                  
                     
                  
               
               
                  
                  Direct obligations:
               
               
                  11.1
                  Personnel compensation: Full-time permanent
                  24
                  25
                  21
               
               
                  12.1
                  Civilian personnel benefits
                  6
                  6
                  5
               
               
                  21.0
                  Travel and transportation of persons
                  1
                  1
                  1
               
               
                  25.2
                  Other services from non-Federal sources
                  293
                  271
                  237
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  99.0
                  Direct obligations
                  324
                  303
                  264
               
               
                  99.0
                  Reimbursable obligations
                  32
                  22
                  18
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  99.9
                  Total new obligations
                  356
                  325
                  282
               
               
                  
                     
                  
               
            
         
      
      Employment Summary
      
         
            
               
                  
                     
                  
               
               
                  Identification code 20â0128â0â1â376
                  2011 actual
                  2012 est.
                  2013 est.
               
               
                  
                     
                  
               
               
                  1001
                  Direct civilian full-time equivalent employment
                  209
                  207
                  165
               
               
                  
                     
                  
               
            
         
      
         Troubled Asset Relief Program Account                                                                                    
            
         Program and Financing (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 20â0132â0â1â376
                  2011 actual
                  2012 est.
                  2013 est.
               
               
                  
                     
                  
               
               
                  
                  Obligations by program activity:
               
               
                  
                  Credit program obligations:
               
               
                  0705
                  Reestimates of direct loan subsidy
                  1,487
                  4,890
                  
               
               
                  0706
                  Interest on reestimates of direct loan subsidy
                  69
                  2,932
                  
               
               
                  0707
                  Reestimates of loan guarantee subsidy
                  
                  28
                  
               
               
                  0708
                  Interest on reestimates of loan guarantee subsidy
                  
                  8
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  0900
                  Total new obligations (object class 41.0)
                  1,556
                  7,858
                  
               
               
                  
                     
                  
               
               
                  
                  Budgetary Resources:
               
               
                  
                  Budget authority:
               
               
                  
                  Appropriations, mandatory:
               
               
                  1200
                  Appropriation
                  1,556
                  7,858
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  1260
                  Appropriations, mandatory (total)
                  1,556
                  7,858
                  
               
               
                  1930
                  Total budgetary resources available
                  1,556
                  7,858
                  
               
               
                  
                     
                  
               
               
                  
                  Change in obligated balance:
               
               
                  
                  Obligated balance, start of year (net):
               
               
                  3000
                  Unpaid obligations, brought forward, Oct 1  (gross)
                  1,148
                  134
                  134
               
               
                  3030
                  Obligations incurred, unexpired accounts
                  1,556
                  7,858
                  
               
               
                  3040
                  Outlays (gross)
                  â1,557
                  â7,858
                  
               
               
                  3081
                  Recoveries of prior year unpaid obligations, expired
                  â1,013
                  
                  
               
               
                  
                  Obligated balance, end of year (net):
               
               
                  3090
                  Unpaid obligations, end of year (gross)
                  134
                  134
                  134
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  3100
                  Obligated balance, end of year (net)
                  134
                  134
                  134
               
               
                  
                     
                  
               
               
                  
                  Budget authority and outlays, net:
               
               
                  
                  Mandatory:
               
               
                  4090
                  Budget authority, gross
                  1,556
                  7,858
                  
               
               
                  
                  Outlays, gross:
               
               
                  4100
                  Outlays from new mandatory authority
                  1,556
                  7,858
                  
               
               
                  4101
                  Outlays from mandatory balances
                  1
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  4110
                  Outlays, gross (total)
                  1,557
                  7,858
                  
               
               
                  4180
                  Budget authority, net (total)
                  1,556
                  7,858
                  
               
               
                  4190
                  Outlays, net (total)
                  1,557
                  7,858
                  
               
               
                  
                     
                  
               
            
         
      
      Summary of Loan Levels, Subsidy Budget Authority and Outlays by Program (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 20â0132â0â1â376
                  2011 actual
                  2012 est.
                  2013 est.
               
               
                  
                     
                  
               
               
                  
                  Direct loan subsidy outlays:
               
               
                  134003
                  Small Business Lending Initiativeâ7(a) purchases
                  1
                  
                  
               
               
                  134004
                  Legacy Securities Public-Private Investment Program
                  â257
                  â256
                  â45
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  134999
                  Total subsidy outlays
                  â256
                  â256
                  â45
               
               
                  
                  Direct loan upward reestimates:
               
               
                  135001
                  Automotive Industry Financing Program
                  
                  7,590
                  
               
               
                  135002
                  Term-Asset Backed Securities Loan Facility (TALF)
                  6
                  
                  
               
               
                  135004
                  Legacy Securities Public-Private Investment Program
                  1,550
                  232
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  135999
                  Total upward reestimate budget authority
                  1,556
                  7,822
                  
               
               
                  
                  Direct loan downward reestimates:
               
               
                  137001
                  Automotive Industry Financing Program
                  â7,512
                  â1,433
                  
               
               
                  137002
                  Term-Asset Backed Securities Loan Facility (TALF)
                  
                  â131
                  
               
               
                  137003
                  Small Business Lending Initiativeâ7(a) purchases
                  â1
                  â4
                  
               
               
                  137004
                  Legacy Securities Public-Private Investment Program
                  
                  â70
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  137999
                  Total downward reestimate budget authority
                  â7,513
                  â1,638
                  
               
               
                  
                  Guaranteed loan upward reestimates:
               
               
                  235001
                  Asset Guarantee Program
                  
                  36
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  235999
                  Total upward reestimate budget authority
                  
                  36
                  
               
               
                  
                  Guaranteed loan downward reestimates:
               
               
                  237001
                  Asset Guarantee Program
                  â695
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  237999
                  Total downward reestimate subsidy budget authority
                  â695
                  
                  
               
               
                  
                     
                  
               
            
         
      
      
          
          As authorized by the Emergency Economic Stabilization Act of 2008 (EESA) (P.L. 110â343) and required by the Federal Credit
            Reform Act of 1990, as amended, this account records the subsidy costs associated with the TARP direct loans obligated and
            loan guarantees (including modifications of direct loans or loan guarantees that resulted from obligations or commitments
            in any year).  The subsidy amounts are estimated on a present value basis using a risk-adjusted discount rate, as required
            by EESA.  The direct loan programs serviced by this account include the Automotive Industry Financing Program (AIFP), Term-Asset
            Backed Securities Loan Facility (TALF), Public-Private Investment Program (PPIP) and the Small Business Lending Initiative
            (SBLI).  The AIFP was developed to prevent a significant disruption to the American automotive industry, which would have
            resulted in widespread damage to the U.S. economy. The TALF was developed to stimulate investor demand for certain types of
            eligible asset-backed securities, specifically those backed by loans to consumers and small businesses, and ultimately, bring
            down the cost and increase the availability of new credit to consumers and businesses.  The PPIP was developed to improve
            the condition of financial institutions by facilitating the removal of legacy assets from their balance sheets.  The SBLI
            was developed to provide additional liquidity to the Small Business Administration's 7(a) market so that banks are able to
            make more small business loans.  The guaranteed loan commitments that were serviced by this account include the Asset Guarantee
            Program (AGP).  The AGP provided guarantees for assets held by systemically significant financial institutions (Bank of America
            and Citigroup) that faced a risk of losing market confidence due in large part to a portfolio of distressed or illiquid assets.
            
         
         The Dodd-Frank Wall Street Reform and Consumer Protection Act (P.L. 111â203), enacted on July 21, 2010, reduced TARP authority
            to purchase troubled assets from $700 billion to $475 billion; required that repayments of amounts invested under TARP cannot
            be used to increase purchase authority and are dedicated to reducing the Federal debt; and prohibited new obligations for
            any program or initiative that had not been initiated by June 25, 2010.  
         
         The authority to make new financial commitments via the TARP expired on October 3, 2010 under the terms of EESA. However,
            Treasury can continue to execute commitments entered into before October 3, 2010. For more details, please see the Financial
            Stabilization Efforts and Their Budgetary Effects chapter in the Analytical Perspectives volume.
         
      
         Troubled Asset Relief Program Direct Loan Financing Account                                                              
            
         Program and Financing (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 20â4277â0â3â376
                  2011 actual
                  2012 est.
                  2013 est.
               
               
                  
                     
                  
               
               
                  
                  Obligations by program activity:
               
               
                  
                  Credit program obligations:
               
               
                  0713
                  Payment of interest to Treasury
                  1,236
                  4,013
                  1,612
               
               
                  0742
                  Downward reestimate paid to receipt account
                  5,682
                  1,556
                  
               
               
                  0743
                  Interest on downward reestimates
                  1,830
                  83
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  0900
                  Total new obligations
                  8,748
                  5,652
                  1,612
               
               
                  
                     
                  
               
               
                  
                  Budgetary Resources:
               
               
                  
                  Unobligated balance:
               
               
                  1000
                  Unobligated balance brought forward, Oct 1
                  
                  7,680
                  
               
               
                  1021
                  Recoveries of prior year unpaid obligations
                  2,664
                  
                  
               
               
                  1023
                  Unobligated balances applied to repay debt
                  
                  â7,680
                  
               
               
                  1024
                  Unobligated balance of borrowing authority withdrawn
                  â1,348
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  1050
                  Unobligated balance (total)
                  1,316
                  
                  
               
               
                  
                  Financing authority:
               
               
                  
                  Borrowing authority, mandatory:
               
               
                  1400
                  Borrowing authority
                  2,564
                  2,086
                  63
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  1440
                  Borrowing authority, mandatory (total)
                  2,564
                  2,086
                  63
               
               
                  
                  Spending authority from offsetting collections, mandatory:
               
               
                  1800
                  Offsetting collections
                  25,734
                  16,543
                  10,286
               
               
                  1801
                  Change in uncollected payments, Federal sources
                  â1,014
                  
                  
               
               
                  1825
                  Spending authority from offsetting collections applied to repay debt
                  â12,172
                  â12,977
                  â8,737
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  1850
                  Spending auth from offsetting collections, mand (total)
                  12,548
                  3,566
                  1,549
               
               
                  1900
                  Financing authority(total)
                  15,112
                  5,652
                  1,612
               
               
                  1930
                  Total budgetary resources available
                  16,428
                  5,652
                  1,612
               
               
                  
                  Memorandum (non-add) entries:
               
               
                  1941
                  Unexpired unobligated balance, end of year
                  7,680
                  
                  
               
               
                  
                     
                  
               
               
                  
                  Change in obligated balance:
               
               
                  
                  Obligated balance, start of year (net):
               
               
                  3000
                  Unpaid obligations, brought forward, Oct 1  (gross)
                  17,070
                  11,655
                  9,043
               
               
                  3010
                  Uncollected pymts, Fed sources, brought forward, Oct 1
                  â1,148
                  â134
                  â134
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  3020
                  Obligated balance, start of year (net)
                  15,922
                  11,521
                  8,909
               
               
                  3030
                  Obligations incurred, unexpired accounts
                  8,748
                  5,652
                  1,612
               
               
                  3040
                  Financing disbursements (gross)
                  â11,499
                  â8,264
                  â2,076
               
               
                  3050
                  Change in uncollected pymts, Fed sources, unexpired
                  1,014
                  
                  
               
               
                  3080
                  Recoveries of prior year unpaid obligations, unexpired
                  â2,664
                  
                  
               
               
                  
                  Obligated balance, end of year (net):
               
               
                  3090
                  Unpaid obligations, end of year (gross)
                  11,655
                  9,043
                  8,579
               
               
                  3091
                  Uncollected pymts, Fed sources, end of year
                  â134
                  â134
                  â134
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  3100
                  Obligated balance, end of year (net)
                  11,521
                  8,909
                  8,445
               
               
                  
                     
                  
               
               
                  
                  Financing authority and disbursements, net:
               
               
                  
                  Mandatory:
               
               
                  4090
                  Financing authority, gross
                  15,112
                  5,652
                  1,612
               
               
                  
                  Financing disbursements:
               
               
                  4110
                  Financing disbursements, gross
                  11,499
                  8,264
                  2,076
               
               
                  
                  Offsets against gross financing authority and disbursements:
               
               
                  
                  Offsetting collections (collected) from:
               
               
                  4120
                  Federal sources
                  â1,557
                  â7,822
                  
               
               
                  4122
                  Interest on uninvested funds
                  â372
                  â1,789
                  â588
               
               
                  4123
                  Principal
                  â6,291
                  â1,482
                  â1,346
               
               
                  4123
                  Interest
                  â918
                  â165
                  â251
               
               
                  4123
                  Warrants
                  â434
                  â5,285
                  â8,101
               
               
                  4123
                  Sale of Stock
                  â16,162
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  4130
                  Offsets against gross financing auth and disbursements (total)
                  â25,734
                  â16,543
                  â10,286
               
               
                  
                  Additional offsets against financing authority only (total):
               
               
                  4140
                  Change in uncollected pymts, Fed sources, unexpired
                  1,014
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  4160
                  Financing authority, net (mandatory)
                  â9,608
                  â10,891
                  â8,674
               
               
                  4170
                  Financing disbursements, net (mandatory)
                  â14,235
                  â8,279
                  â8,210
               
               
                  4180
                  Financing authority, net (total)
                  â9,608
                  â10,891
                  â8,674
               
               
                  4190
                  Financing disbursements, net (total)
                  â14,235
                  â8,279
                  â8,210
               
               
                  
                     
                  
               
            
         
      
      Status of Direct Loans (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 20â4277â0â3â376
                  2011 actual
                  2012 est.
                  2013 est.
               
               
                  
                     
                  
               
               
                  
                  Cumulative balance of direct loans outstanding:
               
               
                  1210
                  Outstanding, start of year
                  15,680
                  11,538
                  12,412
               
               
                  1231
                  Disbursements: Direct loan disbursements
                  2,495
                  2,356
                  419
               
               
                  1251
                  Repayments: Repayments and prepayments
                  â6,291
                  â1,482
                  â1,345
               
               
                  1264
                  Write-offs for default: Other adjustments, net (+ or -)
                  â346
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  1290
                  Outstanding, end of year
                  11,538
                  12,412
                  11,486
               
               
                  
                     
                  
               
            
         
      
      
         As authorized by the Emergency Economic Stabilization Act of 2008 (P.L. 110â343) and 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 direct
            loans obligated in 2008 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. For more details, please see the
            Financial Stabilization Efforts and Their Budgetary Effects chapter in the Analytical Perspectives volume.
         
      
      Balance Sheet (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 20â4277â0â3â376
                  2010 actual
                  2011 actual
               
               
                  
                     
                  
               
               
                  
                  ASSETS:
               
               
                  
                  Federal assets:
               
               
                  1101
                  Fund balances with Treasury
                  5,732
                  10,759
               
               
                  
                  Investments in US securities:
               
               
                  1106
                  Receivables, net
                  1,217
                  8,043
               
               
                  
                  Non-Federal assets:
               
               
                  1201
                  Investments in non-Federal securities, net
                  42,444
                  22,653
               
               
                  1201
                  Investments in non-Federal securities, net
                  2,098
                  
               
               
                  
                  Net value of assets related to post-1991 direct loans receivable:
               
               
                  1401
                  Direct loans receivable, gross
                  15,680
                  11,538
               
               
                  1405
                  Allowance for subsidy cost (-)
                  â3,147
                  â2,964
               
               
                  1405
                  Allowance for subsidy cost (-)
                  â8,649
                  â9,150
               
               
                  
                  
                  
                     
                  
                  
                     
                  
               
               
                  1499
                  Net present value of assets related to direct loans
                  3,884
                  â576
               
               
                  
                  
                  
                     
                  
                  
                     
                  
               
               
                  1999
                  Total assets
                  55,375
                  40,879
               
               
                  
                  LIABILITIES:
               
               
                  
                  Federal liabilities:
               
               
                  2104
                  Resources payable to Treasury
                  48,452
                  39,243
               
               
                  2105
                  Other
                  6,923
                  1,636
               
               
                  
                  
                  
                     
                  
                  
                     
                  
               
               
                  2999
                  Total liabilities
                  55,375
                  40,879
               
               
                  
                  
                  
                     
                  
                  
                     
                  
               
               
                  4999
                  Total liabilities and net position
                  55,375
                  40,879
               
               
                  
                     
                  
               
            
         
      
         Troubled Assets Insurance Financing Fund Guaranteed Loan Financing Account                                               
            
         Program and Financing (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 20â4276â0â3â376
                  2011 actual
                  2012 est.
                  2013 est.
               
               
                  
                     
                  
               
               
                  
                  Obligations by program activity:
               
               
                  
                  Credit program obligations:
               
               
                  0713
                  Payment of interest to Treasury
                  47
                  72
                  70
               
               
                  0742
                  Downward reestimate paid to receipt account
                  691
                  
                  
               
               
                  0743
                  Interest on downward reestimates
                  4
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  0900
                  Total new obligations
                  742
                  72
                  70
               
               
                  
                     
                  
               
               
                  
                  Budgetary Resources:
               
               
                  
                  Unobligated balance:
               
               
                  1000
                  Unobligated balance brought forward, Oct 1
                  69
                  60
                  
               
               
                  1023
                  Unobligated balances applied to repay debt
                  
                  â60
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  1050
                  Unobligated balance (total)
                  69
                  
                  
               
               
                  
                  Financing authority:
               
               
                  
                  Borrowing authority, mandatory:
               
               
                  1400
                  Borrowing authority
                  
                  60
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  1440
                  Borrowing authority, mandatory (total)
                  
                  60
                  
               
               
                  
                  Spending authority from offsetting collections, mandatory:
               
               
                  1800
                  Collected
                  2,333
                  38
                  497
               
               
                  1825
                  Spending authority from offsetting collections applied to repay debt
                  â1,600
                  â26
                  â427
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  1850
                  Spending auth from offsetting collections, mand (total)
                  733
                  12
                  70
               
               
                  1900
                  Financing authority(total)
                  733
                  72
                  70
               
               
                  1930
                  Total budgetary resources available
                  802
                  72
                  70
               
               
                  
                  Memorandum (non-add) entries:
               
               
                  1941
                  Unexpired unobligated balance, end of year
                  60
                  
                  
               
               
                  
                     
                  
               
               
                  
                  Change in obligated balance:
               
               
                  3030
                  Obligations incurred, unexpired accounts
                  742
                  72
                  70
               
               
                  3040
                  Financing disbursements (gross)
                  â742
                  â72
                  â70
               
               
                  
                     
                  
               
               
                  
                  Financing authority and disbursements, net:
               
               
                  
                  Mandatory:
               
               
                  4090
                  Financing authority, gross
                  733
                  72
                  70
               
               
                  
                  Financing disbursements:
               
               
                  4110
                  Financing disbursements, gross
                  742
                  72
                  70
               
               
                  
                  Offsets against gross financing authority and disbursements:
               
               
                  
                  Offsetting collections (collected) from:
               
               
                  4120
                  Federal sources
                  
                  â36
                  
               
               
                  4122
                  Interest on uninvested funds
                  â17
                  â2
                  â20
               
               
                  4123
                  Dividends
                  â70
                  
                  â425
               
               
                  4123
                  Cash from the Sale of Warrants
                  â2,246
                  
                  â52
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  4130
                  Offsets against gross financing auth and disbursements (total)
                  â2,333
                  â38
                  â497
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  4160
                  Financing authority, net (mandatory)
                  â1,600
                  34
                  â427
               
               
                  4170
                  Financing disbursements, net (mandatory)
                  â1,591
                  34
                  â427
               
               
                  4180
                  Financing authority, net (total)
                  â1,600
                  34
                  â427
               
               
                  4190
                  Financing disbursements, net (total)
                  â1,591
                  34
                  â427
               
               
                  
                     
                  
               
            
         
      
      
         As authorized by the Emergency Economic Stabilization Act of 2008 (P.L. 110â343) and 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 committed in 2008 and beyond (including modifications of loan guarantees that resulted from commitments in any
            year). The amounts in this account are a means of financing and are not included in the budget totals. For more details, please
            see the Financial Stabilization Efforts and Their Budgetary Effects chapter in the Analytical Perspectives Volume.
         
      
      Balance Sheet (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 20â4276â0â3â376
                  2010 actual
                  2011 actual
               
               
                  
                     
                  
               
               
                  
                  ASSETS:
               
               
                  1101
                  Federal assets: Fund balances with Treasury
                  69
                  60
               
               
                  1201
                  Non-Federal assets: Investments in non-Federal securities, net
                  3,055
                  773
               
               
                  
                  
                  
                     
                  
                  
                     
                  
               
               
                  1999
                  Total assets
                  3,124
                  833
               
               
                  
                  LIABILITIES:
               
               
                  
                  Federal liabilities:
               
               
                  2103
                  Debt
                  2,433
                  833
               
               
                  2105
                  Other
                  691
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
               
               
                  2999
                  Total liabilities
                  3,124
                  833
               
               
                  
                  
                  
                     
                  
                  
                     
                  
               
               
                  4999
                  Total liabilities and net position
                  3,124
                  833
               
               
                  
                     
                  
               
            
         
      
         Troubled Asset Relief Program Equity Purchase Program                                                                    
            
         Program and Financing (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 20â0134â0â1â376
                  2011 actual
                  2012 est.
                  2013 est.
               
               
                  
                     
                  
               
               
                  
                  Obligations by program activity:
               
               
                  
                  Credit program obligations:
               
               
                  0703
                  Subsidy for modifications of direct loans
                  4
                  
                  
               
               
                  0705
                  Reestimates of direct loan subsidy
                  203
                  14,724
                  
               
               
                  0706
                  Interest on reestimates of direct loan subsidy
                  123
                  3,714
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  0900
                  Total new obligations (object class 41.0)
                  330
                  18,438
                  
               
               
                  
                     
                  
               
               
                  
                  Budgetary Resources:
               
               
                  
                  Budget authority:
               
               
                  
                  Appropriations, mandatory:
               
               
                  1200
                  Appropriation
                  330
                  18,438
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  1260
                  Appropriations, mandatory (total)
                  330
                  18,438
                  
               
               
                  1930
                  Total budgetary resources available
                  330
                  18,438
                  
               
               
                  
                     
                  
               
               
                  
                  Change in obligated balance:
               
               
                  
                  Obligated balance, start of year (net):
               
               
                  3000
                  Unpaid obligations, brought forward, Oct 1  (gross)
                  22,668
                  362
                  76
               
               
                  3030
                  Obligations incurred, unexpired accounts
                  330
                  18,438
                  
               
               
                  3040
                  Outlays (gross)
                  â20,656
                  â18,675
                  â45
               
               
                  3081
                  Recoveries of prior year unpaid obligations, expired
                  â1,980
                  â49
                  â31
               
               
                  
                  Obligated balance, end of year (net):
               
               
                  3090
                  Unpaid obligations, end of year (gross)
                  362
                  76
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  3100
                  Obligated balance, end of year (net)
                  362
                  76
                  
               
               
                  
                     
                  
               
               
                  
                  Budget authority and outlays, net:
               
               
                  
                  Mandatory:
               
               
                  4090
                  Budget authority, gross
                  330
                  18,438
                  
               
               
                  
                  Outlays, gross:
               
               
                  4100
                  Outlays from new mandatory authority
                  330
                  18,438
                  
               
               
                  4101
                  Outlays from mandatory balances
                  20,326
                  237
                  45
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  4110
                  Outlays, gross (total)
                  20,656
                  18,675
                  45
               
               
                  4180
                  Budget authority, net (total)
                  330
                  18,438
                  
               
               
                  4190
                  Outlays, net (total)
                  20,656
                  18,675
                  45
               
               
                  
                     
                  
               
            
         
      
      Summary of Loan Levels, Subsidy Budget Authority and Outlays by Program (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 20â0134â0â1â376
                  2011 actual
                  2012 est.
                  2013 est.
               
               
                  
                     
                  
               
               
                  
                  Direct loan subsidy outlays:
               
               
                  134001
                  Capital Purchase Program
                  â1,010
                  
                  
               
               
                  134002
                  AIG Investments
                  20,085
                  
                  
               
               
                  134004
                  Automotive Industry Financing Program (Equity)
                  â174
                  
                  
               
               
                  134005
                  Legacy Securities Public-Private Investment Program
                  242
                  237
                  45
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  134999
                  Total subsidy outlays
                  19,143
                  237
                  45
               
               
                  
                  Direct loan upward reestimates:
               
               
                  135001
                  Capital Purchase Program
                  34
                  
                  
               
               
                  135002
                  AIG Investments
                  
                  14,644
                  
               
               
                  135003
                  Targeted Investment Program
                  278
                  
                  
               
               
                  135004
                  Automotive Industry Financing Program (Equity)
                  
                  3,794
                  
               
               
                  135006
                  Community Development Capital Initiative
                  13
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  135999
                  Total upward reestimate budget authority
                  325
                  18,438
                  
               
               
                  
                  Direct loan downward reestimates:
               
               
                  137001
                  Capital Purchase Program
                  â7,558
                  â1,055
                  
               
               
                  137002
                  AIG Investments
                  â38,465
                  
                  
               
               
                  137003
                  Targeted Investment Program
                  â193
                  
                  
               
               
                  137004
                  Automotive Industry Financing Program (Equity)
                  â3,823
                  
                  
               
               
                  137005
                  Legacy Securities Public-Private Investment Program
                  â2,109
                  â2,375
                  
               
               
                  137006
                  Community Development Capital Initiative
                  
                  â137
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  137999
                  Total downward reestimate budget authority
                  â52,148
                  â3,567
                  
               
               
                  
                     
                  
               
            
         
      
      
          
         As authorized by the Emergency Economic Stabilization Act of 2008 (EESA) (P.L. 110â343) and required by the Federal Credit
            Reform Act of 1990, as amended, this account records the subsidy costs associated with TARP equity purchase obligations (including
            modifications of equity purchases that resulted from obligations in any year).  The subsidy amounts are estimated on a present
            value basis using a risk-adjusted discount rate, as required by EESA.  The equity purchase programs serviced by this account
            include the American International Group Investment Program (AIGP), Targeted Investment Program (TIP), Automotive Industry
            Financing Program (AIFP), Public-Private Investment Program (PPIP), Community Development Capital Initiative (CDCI), and the
            Capital Purchase Program (CPP).  The AIGP was intended to provide stability and prevent disruptions to financial markets from
            the failure of a systemically significant institution. The TIP was developed to prevent a loss of confidence in critical financial
            institutions, which could result in significant financial market disruptions, threaten the financial strength of similarly
            situated financial institutions, impair broader financial markets, and undermine the overall economy.  The AIFP was developed
            to prevent a significant disruption to the American automotive industry, which would have resulted in widespread damage to
            the U.S. economy. The PPIP was developed to improve the condition of financial institutions by facilitating the removal of
            legacy assets from their balance sheets.  The CDCI was designed to increase lending to small businesses in the country's hardest-hit
            communities by investing lower-cost capital in Community Development Financial Institutions. The purpose of the CPP was to
            stabilize the financial system by building the capital base of healthy, viable U.S. financial institutions, which in turn
            would increase the capacity of those institutions to lend to businesses and consumers and support the economy.  
         
         The Dodd-Frank Wall Street Reform and Consumer Protection Act (P.L. 111â203), enacted on July 21, 2010, reduced TARP authority
            to purchase troubled assets from $700 billion to $475 billion; required that repayments of amounts invested under TARP cannot
            be used to increase purchase authority and are dedicated to reducing the Federal debt; and prohibited new obligations for
            any program or initiative that had not been initiated by June 25, 2010.  
         
         The authority to make new financial commitments via the TARP expired on October 3, 2010 under the terms of EESA. However,
            Treasury can continue to execute commitments entered into before October 3, 2010. For more details, please see the Financial
            Stabilization Efforts and Their Budgetary Effects chapter in the Analytical Perspectives volume.
         
          
          
      
         Troubled Asset Relief Program Equity Purchase Financing Account                                                          
            
         Program and Financing (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 20â4278â0â3â376
                  2011 actual
                  2012 est.
                  2013 est.
               
               
                  
                     
                  
               
               
                  
                  Obligations by program activity:
               
               
                  
                  Credit program obligations:
               
               
                  0713
                  Payment of interest to Treasury
                  2,546
                  8,053
                  4,550
               
               
                  0741
                  Modification savings
                  1,187
                  
                  
               
               
                  0742
                  Downward reestimate paid to receipt account
                  47,410
                  2,896
                  
               
               
                  0743
                  Interest on downward reestimates
                  4,737
                  671
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  0900
                  Total new obligations
                  55,880
                  11,620
                  4,550
               
               
                  
                     
                  
               
               
                  
                  Budgetary Resources:
               
               
                  
                  Unobligated balance:
               
               
                  1000
                  Unobligated balance brought forward, Oct 1
                  10,447
                  13,402
                  
               
               
                  1021
                  Recoveries of prior year unpaid obligations
                  2,000
                  142
                  133
               
               
                  1023
                  Unobligated balances applied to repay debt
                  â7,995
                  â13,544
                  â133
               
               
                  1024
                  Unobligated balance of borrowing authority withdrawn
                  â20
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  1050
                  Unobligated balance (total)
                  4,432
                  
                  
               
               
                  
                  Financing authority:
               
               
                  
                  Borrowing authority, mandatory:
               
               
                  1400
                  Borrowing authority
                  33,032
                  2,562
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  1440
                  Borrowing authority, mandatory (total)
                  33,032
                  2,562
                  
               
               
                  
                  Spending authority from offsetting collections, mandatory:
               
               
                  1800
                  Collected
                  79,239
                  39,382
                  19,673
               
               
                  1801
                  Change in uncollected payments, Federal sources
                  â22,306
                  â286
                  â76
               
               
                  1825
                  Spending authority from offsetting collections applied to repay debt
                  â25,115
                  â30,038
                  â15,047
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  1850
                  Spending auth from offsetting collections, mand (total)
                  31,818
                  9,058
                  4,550
               
               
                  1900
                  Financing authority(total)
                  64,850
                  11,620
                  4,550
               
               
                  1930
                  Total budgetary resources available
                  69,282
                  11,620
                  4,550
               
               
                  
                  Memorandum (non-add) entries:
               
               
                  1941
                  Unexpired unobligated balance, end of year
                  13,402
                  
                  
               
               
                  
                     
                  
               
               
                  
                  Change in obligated balance:
               
               
                  
                  Obligated balance, start of year (net):
               
               
                  3000
                  Unpaid obligations, brought forward, Oct 1  (gross)
                  24,848
                  1,503
                  327
               
               
                  3010
                  Uncollected pymts, Fed sources, brought forward, Oct 1
                  â22,668
                  â362
                  â76
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  3020
                  Obligated balance, start of year (net)
                  2,180
                  1,141
                  251
               
               
                  3030
                  Obligations incurred, unexpired accounts
                  55,880
                  11,620
                  4,550
               
               
                  3040
                  Financing disbursements (gross)
                  â77,225
                  â12,654
                  â4,744
               
               
                  3050
                  Change in uncollected pymts, Fed sources, unexpired
                  22,306
                  286
                  76
               
               
                  3080
                  Recoveries of prior year unpaid obligations, unexpired
                  â2,000
                  â142
                  â133
               
               
                  
                  Obligated balance, end of year (net):
               
               
                  3090
                  Unpaid obligations, end of year (gross)
                  1,503
                  327
                  
               
               
                  3091
                  Uncollected pymts, Fed sources, end of year
                  â362
                  â76
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  3100
                  Obligated balance, end of year (net)
                  1,141
                  251
                  
               
               
                  
                     
                  
               
               
                  
                  Financing authority and disbursements, net:
               
               
                  
                  Mandatory:
               
               
                  4090
                  Financing authority, gross
                  64,850
                  11,620
                  4,550
               
               
                  
                  Financing disbursements:
               
               
                  4110
                  Financing disbursements, gross
                  77,225
                  12,654
                  4,744
               
               
                  
                  Offsets against gross financing authority and disbursements:
               
               
                  
                  Offsetting collections (collected) from:
               
               
                  4120
                  Federal sources
                  â20,656
                  â18,675
                  â45
               
               
                  4122
                  Interest on uninvested funds
                  â392
                  â2,853
                  â864
               
               
                  4123
                  Dividends
                  â2,686
                  â888
                  â700
               
               
                  4123
                  Warrants
                  â5,197
                  â61
                  â21
               
               
                  4123
                  Redemption
                  â50,308
                  â16,905
                  â18,043
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  4130
                  Offsets against gross financing auth and disbursements (total)
                  â79,239
                  â39,382
                  â19,673
               
               
                  
                  Additional offsets against financing authority only (total):
               
               
                  4140
                  Change in uncollected pymts, Fed sources, unexpired
                  22,306
                  286
                  76
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  4160
                  Financing authority, net (mandatory)
                  7,917
                  â27,476
                  â15,047
               
               
                  4170
                  Financing disbursements, net (mandatory)
                  â2,014
                  â26,728
                  â14,929
               
               
                  4180
                  Financing authority, net (total)
                  7,917
                  â27,476
                  â15,047
               
               
                  4190
                  Financing disbursements, net (total)
                  â2,014
                  â26,728
                  â14,929
               
               
                  
                     
                  
               
            
         
      
      Status of Direct Loans (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 20â4278â0â3â376
                  2011 actual
                  2012 est.
                  2013 est.
               
               
                  
                     
                  
               
               
                  
                  Cumulative balance of direct loans outstanding:
               
               
                  1210
                  Outstanding, start of year
                  118,976
                  88,214
                  72,259
               
               
                  1231
                  Disbursements: Direct loan disbursements
                  21,345
                  1,033
                  196
               
               
                  1251
                  Repayments: Repayments and prepayments
                  â50,308
                  â16,905
                  â18,043
               
               
                  
                  Write-offs for default:
               
               
                  1263
                  Direct loans
                  â47,628
                  â83
                  
               
               
                  1264
                  Other adjustments, net (+ or -)
                  45,829
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  1290
                  Outstanding, end of year
                  88,214
                  72,259
                  54,412
               
               
                  
                     
                  
               
            
         
      
      
         As authorized by the Emergency Economic Stabilization Act of 2008 (P.L. 110â343) and 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 equity
            purchases obligated in 2008 and beyond (including modifications of equity purchases 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. For more details, please
            see the Financial Stabilization Efforts and Their Budgetary Effects chapter in the Analytical Perspectives volume.
         
      
      Balance Sheet (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 20â4278â0â3â376
                  2010 actual
                  2011 actual
               
               
                  
                     
                  
               
               
                  
                  ASSETS:
               
               
                  
                  Federal assets:
               
               
                  1101
                  Fund balances with Treasury
                  12,659
                  14,542
               
               
                  
                  Investments in US securities:
               
               
                  1106
                  Receivables, net
                  332
                  19,808
               
               
                  
                  Net value of assets related to post-1991 direct loans receivable:
               
               
                  1401
                  Direct loans receivable, gross
                  104,079
                  43,416
               
               
                  1401
                  Direct loans receivable, gross
                  14,897
                  44,798
               
               
                  1405
                  Allowance for subsidy cost (-)
                  â8,021
                  â9,461
               
               
                  1405
                  Allowance for subsidy cost (-)
                  â16,929
                  â20,726
               
               
                  
                  
                  
                     
                  
                  
                     
                  
               
               
                  1499
                  Net present value of assets related to direct loans
                  94,026
                  58,027
               
               
                  
                  
                  
                     
                  
                  
                     
                  
               
               
                  1999
                  Total assets
                  107,017
                  92,377
               
               
                  
                  LIABILITIES:
               
               
                  
                  Federal liabilities:
               
               
                  2103
                  Debt
                  89,519
                  89,421
               
               
                  2105
                  Other
                  17,498
                  2,956
               
               
                  
                  
                  
                     
                  
                  
                     
                  
               
               
                  2999
                  Total liabilities
                  107,017
                  92,377
               
               
                  
                  
                  
                     
                  
                  
                     
                  
               
               
                  4999
                  Total liabilities and net position
                  107,017
                  92,377
               
               
                  
                     
                  
               
            
         
      
         Troubled Asset Relief Program, Housing Programs                                                                          
            
         Program and Financing (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 20â0136â0â1â604
                  2011 actual
                  2012 est.
                  2013 est.
               
               
                  
                     
                  
               
               
                  
                  Change in obligated balance:
               
               
                  
                  Obligated balance, start of year (net):
               
               
                  3000
                  Unpaid obligations, brought forward, Oct 1  (gross)
                  45,082
                  43,122
                  29,503
               
               
                  3040
                  Outlays (gross)
                  â1,935
                  â13,619
                  â12,148
               
               
                  3081
                  Recoveries of prior year unpaid obligations, expired
                  â25
                  
                  
               
               
                  
                  Obligated balance, end of year (net):
               
               
                  3090
                  Unpaid obligations, end of year (gross)
                  43,122
                  29,503
                  17,355
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  3100
                  Obligated balance, end of year (net)
                  43,122
                  29,503
                  17,355
               
               
                  
                     
                  
               
               
                  
                  Budget authority and outlays, net:
               
               
                  
                  Mandatory:
               
               
                  
                  Outlays, gross:
               
               
                  4101
                  Outlays from mandatory balances
                  1,935
                  13,619
                  12,148
               
               
                  4190
                  Outlays, net (total)
                  1,935
                  13,619
                  12,148
               
               
                  
                     
                  
               
            
         
      
      Summary of Loan Levels, Subsidy Budget Authority and Outlays by Program (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 20â0136â0â1â604
                  2011 actual
                  2012 est.
                  2013 est.
               
               
                  
                     
                  
               
               
                  
                  Guaranteed loan levels supportable by subsidy budget authority:
               
               
                  215001
                  FHA Refi Letter of Credit
                  73
                  51,862
                  51,862
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  215999
                  Total loan guarantee levels
                  73
                  51,862
                  51,862
               
               
                  
                  Guaranteed loan subsidy (in percent):
               
               
                  232001
                  FHA Refi Letter of Credit
                  1.26
                  5.34
                  4.76
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  232999
                  Weighted average subsidy rate
                  1.26
                  5.34
                  4.76
               
               
                  
                  Guaranteed loan subsidy budget authority:
               
               
                  233001
                  FHA Refi Letter of Credit
                  1
                  2,769
                  2,466
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  233999
                  Total subsidy budget authority
                  1
                  2,769
                  2,466
               
               
                  
                  Guaranteed loan subsidy outlays:
               
               
                  234001
                  FHA Refi Letter of Credit
                  1
                  2,769
                  2,466
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  234999
                  Total subsidy outlays
                  1
                  2,769
                  2,466
               
               
                  
                     
                  
               
            
         
      
      
          The Making Home Affordable (MHA) Program was launched in March 2009 under the authority of sections 101 and 109 of the Emergency
            Economic Stabilization Act of 2008, as amended (EESA) (P.L. 110â343). The centerpiece of MHA is its first lien modification
            program, the Home Affordable Modification Program (HAMP), which offers affordable and sustainable mortgage modifications to
            responsible homeowners at risk of losing their homes to foreclosure.  Other MHA programs provide temporary mortgage payment
            relief to unemployed borrowers; increase affordability by modifying second mortgages when a corresponding first mortgage is
            modified under HAMP; assist borrowers whose loans are highly overleveraged by encouraging servicers to reduce principal; and
            for borrowers who are unable to retain homeownership, provide a dignified transition to more affordable housing through a
            short sale or deed-in-lieu of foreclosure.  To date, more than 1.75 million borrowers have been offered trial modifications
            under MHA, and nearly 910,000 homeowners have had their mortgage payments permanently reduced by over $500 per month.  Additionally,
            state Housing Finance Agencies in eighteen States and the District of Columbia that have been most heavily impacted by the
            housing crisis, have been allocated a total of $7.6 billion under EESA to initiate locally-tailored foreclosure prevention
            programs, including mortgage payment assistance for unemployed borrowers and principal reduction of overleveraged loans. 
            Funds under EESA also support a Federal Housing Administration (FHA) refinance program that allows overleveraged homeowners
            to refinance into a new FHA-insured loan if their existing mortgage holders agree to a short refinance and to write down principal.
            For more details, please see the Financial Stabilization Efforts and Their Budgetary Effects chapter in the Analytical Perspectives
            volume.
         
      
         Troubled Asset Relief Program, Home Affordable Modification Program, Letter of Credit Financing Account                  
            
         Program and Financing (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 20â4329â0â3â371
                  2011 actual
                  2012 est.
                  2013 est.
               
               
                  
                     
                  
               
               
                  
                  Obligations by program activity:
               
               
                  
                  Credit program obligations:
               
               
                  0711
                  Default claim payments on principal
                  
                  4
                  85
               
               
                  0713
                  Payment of interest to Treasury
                  
                  
                  19
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  0900
                  Total new obligations
                  
                  4
                  104
               
               
                  
                     
                  
               
               
                  
                  Budgetary Resources:
               
               
                  
                  Unobligated balance:
               
               
                  1000
                  Unobligated balance brought forward, Oct 1
                  
                  1
                  2,766
               
               
                  
                  Financing authority:
               
               
                  
                  Spending authority from offsetting collections, mandatory:
               
               
                  1800
                  Collected
                  1
                  2,769
                  2,466
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  1850
                  Spending auth from offsetting collections, mand (total)
                  1
                  2,769
                  2,466
               
               
                  1930
                  Total budgetary resources available
                  1
                  2,770
                  5,232
               
               
                  
                  Memorandum (non-add) entries:
               
               
                  1941
                  Unexpired unobligated balance, end of year
                  1
                  2,766
                  5,128
               
               
                  
                     
                  
               
               
                  
                  Change in obligated balance:
               
               
                  3030
                  Obligations incurred, unexpired accounts
                  
                  4
                  104
               
               
                  3040
                  Financing disbursements (gross)
                  
                  â4
                  â104
               
               
                  
                     
                  
               
               
                  
                  Financing authority and disbursements, net:
               
               
                  
                  Mandatory:
               
               
                  4090
                  Financing authority, gross
                  1
                  2,769
                  2,466
               
               
                  
                  Financing disbursements:
               
               
                  4110
                  Financing disbursements, gross
                  
                  4
                  104
               
               
                  
                  Offsets against gross financing authority and disbursements:
               
               
                  
                  Offsetting collections (collected) from:
               
               
                  4120
                  Federal sources
                  â1
                  â2,769
                  â2,466
               
               
                  4190
                  Financing disbursements, net (total)
                  â1
                  â2,765
                  â2,362
               
               
                  
                     
                  
               
            
         
      
      Status of Guaranteed Loans (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 20â4329â0â3â371
                  2011 actual
                  2012 est.
                  2013 est.
               
               
                  
                     
                  
               
               
                  
                  Position with respect to appropriations act limitation on commitments:
               
               
                  2131
                  Guaranteed loan commitments exempt from limitation
                  73
                  51,862
                  51,862
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  2150
                  Total guaranteed loan commitments
                  73
                  51,862
                  51,862
               
               
                  
                     
                  
               
               
                  
                  Cumulative balance of guaranteed loans outstanding:
               
               
                  2210
                  Outstanding, start of year
                  
                  73
                  51,888
               
               
                  2231
                  Disbursements of new guaranteed loans
                  73
                  51,862
                  51,862
               
               
                  2251
                  Repayments and prepayments
                  
                  â3
                  â2,280
               
               
                  
                  Adjustments:
               
               
                  2263
                  Terminations for default that result in claim payments
                  
                  â4
                  â85
               
               
                  2264
                  Other adjustments, net
                  
                  â40
                  â850
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  2290
                  Outstanding, end of year
                  73
                  51,888
                  100,535
               
               
                  
                     
                  
               
               
                  
                  Memorandum:
               
               
                  2299
                  Guaranteed amount of guaranteed loans outstanding, end of year
                  
                  4
                  104
               
               
                  
                     
                  
               
            
         
      
      Balance Sheet (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 20â4329â0â3â371
                  2010 actual
                  2011 actual
               
               
                  
                     
                  
               
               
                  
                  ASSETS:
               
               
                  1101
                  Federal assets: Fund balances with Treasury
                  
                  1
               
               
                  
                  
                  
                     
                  
                  
                     
                  
               
               
                  1999
                  Total assets
                  
                  1
               
               
                  
                  LIABILITIES:
               
               
                  2204
                  Non-Federal liabilities: Liabilities for loan guarantees
                  
                  1
               
               
                  
                  
                  
                     
                  
                  
                     
                  
               
               
                  4999
                  Total liabilities and net position
                  
                  1
               
               
                  
                     
                  
               
            
         
      
         Special Inspector General for the Troubled Asset Relief Program
         salaries and expensesFor necessary expenses of the Office of the Special Inspector General in carrying out the provisions of the Emergency Economic
         Stabilization Act of 2008 (Public Law 110â343), [$41,800,000] $40,224,980.  (Department of the Treasury Appropriations Act, 2012.)
      Program and Financing (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 20â0133â0â1â376
                  2011 actual
                  2012 est.
                  2013 est.
               
               
                  
                     
                  
               
               
                  
                  Obligations by program activity:
               
               
                  0001
                  Direct program activity
                  38
                  46
                  47
               
               
                  
                     
                  
               
               
                  
                  Budgetary Resources:
               
               
                  
                  Unobligated balance:
               
               
                  1000
                  Unobligated balance brought forward, Oct 1
                  36
                  35
                  31
               
               
                  1021
                  Recoveries of prior year unpaid obligations
                  1
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  1050
                  Unobligated balance (total)
                  37
                  35
                  31
               
               
                  
                  Budget authority:
               
               
                  
                  Appropriations, discretionary:
               
               
                  1100
                  Appropriation
                  36
                  42
                  40
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  1160
                  Appropriation, discretionary (total)
                  36
                  42
                  40
               
               
                  1900
                  Budget authority (total)
                  36
                  42
                  40
               
               
                  1930
                  Total budgetary resources available
                  73
                  77
                  71
               
               
                  
                  Memorandum (non-add) entries:
               
               
                  1941
                  Unexpired unobligated balance, end of year
                  35
                  31
                  24
               
               
                  
                     
                  
               
               
                  
                  Change in obligated balance:
               
               
                  
                  Obligated balance, start of year (net):
               
               
                  3000
                  Unpaid obligations, brought forward, Oct 1  (gross)
                  10
                  10
                  8
               
               
                  3030
                  Obligations incurred, unexpired accounts
                  38
                  46
                  47
               
               
                  3040
                  Outlays (gross)
                  â37
                  â48
                  â47
               
               
                  3080
                  Recoveries of prior year unpaid obligations, unexpired
                  â1
                  
                  
               
               
                  
                  Obligated balance, end of year (net):
               
               
                  3090
                  Unpaid obligations, end of year (gross)
                  10
                  8
                  8
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  3100
                  Obligated balance, end of year (net)
                  10
                  8
                  8
               
               
                  
                     
                  
               
               
                  
                  Budget authority and outlays, net:
               
               
                  
                  Discretionary:
               
               
                  4000
                  Budget authority, gross
                  36
                  42
                  40
               
               
                  
                  Outlays, gross:
               
               
                  4010
                  Outlays from new discretionary authority
                  29
                  34
                  32
               
               
                  4011
                  Outlays from discretionary balances
                  3
                  7
                  8
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  4020
                  Outlays, gross (total)
                  32
                  41
                  40
               
               
                  
                  Mandatory:
               
               
                  
                  Outlays, gross:
               
               
                  4101
                  Outlays from mandatory balances
                  5
                  7
                  7
               
               
                  4180
                  Budget authority, net (total)
                  36
                  42
                  40
               
               
                  4190
                  Outlays, net (total)
                  37
                  48
                  47
               
               
                  
                     
                  
               
            
         
      
      
         The Office of the Special Inspector General for the Troubled Asset Relief Program (SIGTARP) was created by the Emergency Economic
            Stabilization Act of 2008 (EESA).  SIGTARP is the agency charged with a mission of transparency, oversight, and enforcement
            related to the taxpayer's investments to stabilize financial markets through EESA.  In order to fulfill its mission, SIGTARP
            investigates fraud, waste, and abuse related to the Troubled Asset Relief Program (TARP), thereby being a voice for, and protecting
            the interests of taxpayers.
         
         In 2013, SIGTARP will continue to design and conduct programmatic audits of Treasury's TARP operations, as well as recipients'
            compliance with their obligations under relevant law and contract.  SIGTARP will also continue to conduct and supervise criminal
            and civil investigations into any parties suspected of TARP-related fraud, waste, or abuse.  
         
         SIGTARP received an initial appropriation of $50 million in permanent, indefinite budget authority in EESA, in addition to
            $15 million in supplemental funding from the Helping Families Save Their Homes Act of 2009 (P.L. 111â22). Beginning in 2010,
            SIGTARP has received annual appropriations to fund its operations.
         
      
      Object Classification (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 20â0133â0â1â376
                  2011 actual
                  2012 est.
                  2013 est.
               
               
                  
                     
                  
               
               
                  
                  Direct obligations:
               
               
                  
                  Personnel compensation:
               
               
                  11.1
                  Full-time permanent
                  15
                  21
                  21
               
               
                  11.5
                  Other personnel compensation
                  2
                  2
                  2
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  11.9
                  Total personnel compensation
                  17
                  23
                  23
               
               
                  12.1
                  Civilian personnel benefits
                  4
                  5
                  6
               
               
                  21.0
                  Travel and transportation of persons
                  1
                  1
                  1
               
               
                  25.1
                  Advisory and assistance services
                  5
                  4
                  4
               
               
                  25.2
                  Other services from non-Federal sources
                  1
                  1
                  1
               
               
                  25.3
                  Other goods and services from Federal sources
                  8
                  10
                  10
               
               
                  26.0
                  Supplies and materials
                  1
                  1
                  1
               
               
                  31.0
                  Equipment
                  1
                  1
                  1
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  99.9
                  Total new obligations
                  38
                  46
                  47
               
               
                  
                     
                  
               
            
         
      
      Employment Summary
      
         
            
               
                  
                     
                  
               
               
                  Identification code 20â0133â0â1â376
                  2011 actual
                  2012 est.
                  2013 est.
               
               
                  
                     
                  
               
               
                  1001
                  Direct civilian full-time equivalent employment
                  140
                  192
                  192
               
               
                  
                     
                  
               
            
         
      
         Small Business Lending Fund Program Account                                                                              
            
         Program and Financing (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 20â0141â0â1â376
                  2011 actual
                  2012 est.
                  2013 est.
               
               
                  
                     
                  
               
               
                  
                  Obligations by program activity:
               
               
                  
                  Credit program obligations:
               
               
                  0701
                  Direct loan subsidy
                  292
                  
                  
               
               
                  0709
                  Administrative expenses
                  42
                  26
                  26
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  0900
                  Total new obligations
                  334
                  26
                  26
               
               
                  
                     
                  
               
               
                  
                  Budgetary Resources:
               
               
                  
                  Budget authority:
               
               
                  
                  Appropriations, mandatory:
               
               
                  1200
                  Appropriation
                  334
                  26
                  26
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  1260
                  Appropriations, mandatory (total)
                  334
                  26
                  26
               
               
                  1930
                  Total budgetary resources available
                  334
                  26
                  26
               
               
                  
                     
                  
               
               
                  
                  Change in obligated balance:
               
               
                  
                  Obligated balance, start of year (net):
               
               
                  3000
                  Unpaid obligations, brought forward, Oct 1  (gross)
                  
                  17
                  1
               
               
                  3030
                  Obligations incurred, unexpired accounts
                  334
                  26
                  26
               
               
                  3040
                  Outlays (gross)
                  â317
                  â42
                  â26
               
               
                  
                  Obligated balance, end of year (net):
               
               
                  3090
                  Unpaid obligations, end of year (gross)
                  17
                  1
                  1
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  3100
                  Obligated balance, end of year (net)
                  17
                  1
                  1
               
               
                  
                     
                  
               
               
                  
                  Budget authority and outlays, net:
               
               
                  
                  Mandatory:
               
               
                  4090
                  Budget authority, gross
                  334
                  26
                  26
               
               
                  
                  Outlays, gross:
               
               
                  4100
                  Outlays from new mandatory authority
                  317
                  26
                  26
               
               
                  4101
                  Outlays from mandatory balances
                  
                  16
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  4110
                  Outlays, gross (total)
                  317
                  42
                  26
               
               
                  4180
                  Budget authority, net (total)
                  334
                  26
                  26
               
               
                  4190
                  Outlays, net (total)
                  317
                  42
                  26
               
               
                  
                     
                  
               
            
         
      
      Summary of Loan Levels, Subsidy Budget Authority and Outlays by Program (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 20â0141â0â1â376
                  2011 actual
                  2012 est.
                  2013 est.
               
               
                  
                     
                  
               
               
                  
                  Direct loan levels supportable by subsidy budget authority:
               
               
                  115001
                  Small Business Lending Fund Investments
                  4,028
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  115999
                  Total direct loan levels
                  4,028
                  
                  
               
               
                  
                  Direct loan subsidy (in percent):
               
               
                  132001
                  Small Business Lending Fund Investments
                  7.24
                  0.00
                  0.00
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  132999
                  Weighted average subsidy rate
                  7.24
                  0.00
                  0.00
               
               
                  
                  Direct loan subsidy budget authority:
               
               
                  133001
                  Small Business Lending Fund Investments
                  292
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  133999
                  Total subsidy budget authority
                  292
                  
                  
               
               
                  
                  Direct loan subsidy outlays:
               
               
                  134001
                  Small Business Lending Fund Investments
                  292
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  134999
                  Total subsidy outlays
                  292
                  
                  
               
               
                  
                  Direct loan downward reestimates:
               
               
                  137001
                  Small Business Lending Fund Investments
                  
                  â376
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  137999
                  Total downward reestimate budget authority
                  
                  â376
                  
               
               
                  
                     
                  
               
               
                  
                  Administrative expense data:
               
               
                  3510
                  Budget authority
                  54
                  26
                  26
               
               
                  3580
                  Outlays from balances
                  
                  2
                  
               
               
                  3590
                  Outlays from new authority
                  25
                  26
                  25
               
               
                  
                     
                  
               
            
         
      
      
         Enacted into law as part of the Small Business Jobs Act of 2010 (P.L. 111â240), the Small Business Lending Fund (SBLF) is
            a dedicated investment fund that encourages lending to small businesses by providing capital to qualified community banks
            and community development loan funds (CDLFs) with assets of less than $10 billion. Through the SBLF, participating Main Street
            lenders and small businesses can work together to help create jobs and promote economic growth in local communities across
            the Nation.
         
         In total, the SBLF provided $4.03 billion to 332 community banks and CDLFs in 2011.  Since these institutions leverage their
            capital, the SBLF could help increase lending to small businesses in an amount that is multiples of the total capital provided.
         
         The account totals also include the costs of administering the program, estimated at $26 million for 2013.  
      
      Object Classification (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 20â0141â0â1â376
                  2011 actual
                  2012 est.
                  2013 est.
               
               
                  
                     
                  
               
               
                  
                  Direct obligations:
               
               
                  11.1
                  Personnel compensation: Full-time permanent
                  3
                  3
                  3
               
               
                  12.1
                  Civilian personnel benefits
                  1
                  1
                  1
               
               
                  25.1
                  Advisory and assistance services
                  1
                  4
                  4
               
               
                  25.2
                  Other services from non-Federal sources
                  37
                  18
                  18
               
               
                  33.0
                  Investments and loans
                  292
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  99.9
                  Total new obligations
                  334
                  26
                  26
               
               
                  
                     
                  
               
            
         
      
      Employment Summary
      
         
            
               
                  
                     
                  
               
               
                  Identification code 20â0141â0â1â376
                  2011 actual
                  2012 est.
                  2013 est.
               
               
                  
                     
                  
               
               
                  1001
                  Direct civilian full-time equivalent employment
                  23
                  30
                  28
               
               
                  
                     
                  
               
            
         
      
         Small Business Lending Fund Financing Account                                                                            
            
         Program and Financing (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 20â4349â0â3â376
                  2011 actual
                  2012 est.
                  2013 est.
               
               
                  
                     
                  
               
               
                  
                  Obligations by program activity:
               
               
                  
                  Credit program obligations:
               
               
                  0710
                  Direct loan obligations
                  4,028
                  
                  
               
               
                  0713
                  Payment of interest to Treasury
                  339
                  86
                  76
               
               
                  0742
                  Downward reestimate paid to receipt account
                  
                  368
                  
               
               
                  0743
                  Interest on downward reestimates
                  
                  8
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  0900
                  Total new obligations
                  4,367
                  462
                  76
               
               
                  
                     
                  
               
               
                  
                  Budgetary Resources:
               
               
                  
                  Financing authority:
               
               
                  
                  Borrowing authority, mandatory:
               
               
                  1400
                  Borrowing authority
                  16,140
                  
                  
               
               
                  1421
                  Borrowing authority applied to repay debt
                  â12,404
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  1440
                  Borrowing authority, mandatory (total)
                  3,736
                  
                  
               
               
                  
                  Spending authority from offsetting collections, mandatory:
               
               
                  1800
                  Collected
                  631
                  572
                  122
               
               
                  1825
                  Spending authority from offsetting collections applied to repay debt
                  
                  â110
                  â46
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  1850
                  Spending auth from offsetting collections, mand (total)
                  631
                  462
                  76
               
               
                  1900
                  Financing authority(total)
                  4,367
                  462
                  76
               
               
                  1930
                  Total budgetary resources available
                  4,367
                  462
                  76
               
               
                  
                     
                  
               
               
                  
                  Change in obligated balance:
               
               
                  3030
                  Obligations incurred, unexpired accounts
                  4,367
                  462
                  76
               
               
                  3040
                  Financing disbursements (gross)
                  â4,367
                  â462
                  â76
               
               
                  
                     
                  
               
               
                  
                  Financing authority and disbursements, net:
               
               
                  
                  Mandatory:
               
               
                  4090
                  Financing authority, gross
                  4,367
                  462
                  76
               
               
                  
                  Financing disbursements:
               
               
                  4110
                  Financing disbursements, gross
                  4,367
                  462
                  76
               
               
                  
                  Offsets against gross financing authority and disbursements:
               
               
                  
                  Offsetting collections (collected) from:
               
               
                  4120
                  Federal sources
                  â292
                  
                  
               
               
                  4122
                  Interest on uninvested funds
                  â339
                  â10
                  â1
               
               
                  4123
                  Non-Federal sources - Principal
                  
                  â463
                  â15
               
               
                  4123
                  Non-Federal sources - Dividends
                  
                  â99
                  â106
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  4130
                  Offsets against gross financing auth and disbursements (total)
                  â631
                  â572
                  â122
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  4160
                  Financing authority, net (mandatory)
                  3,736
                  â110
                  â46
               
               
                  4170
                  Financing disbursements, net (mandatory)
                  3,736
                  â110
                  â46
               
               
                  4180
                  Financing authority, net (total)
                  3,736
                  â110
                  â46
               
               
                  4190
                  Financing disbursements, net (total)
                  3,736
                  â110
                  â46
               
               
                  
                     
                  
               
            
         
      
      Status of Direct Loans (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 20â4349â0â3â376
                  2011 actual
                  2012 est.
                  2013 est.
               
               
                  
                     
                  
               
               
                  
                  Position with respect to appropriations act limitation on obligations:
               
               
                  1131
                  Direct loan obligations exempt from limitation
                  4,028
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  1150
                  Total direct loan obligations
                  4,028
                  
                  
               
               
                  
                     
                  
               
               
                  
                  Cumulative balance of direct loans outstanding:
               
               
                  1210
                  Outstanding, start of year
                  
                  4,028
                  3,547
               
               
                  1231
                  Disbursements: Direct loan disbursements
                  4,028
                  
                  
               
               
                  1251
                  Repayments: Repayments and prepayments
                  
                  â463
                  â15
               
               
                  1263
                  Write-offs for default: Direct loans
                  
                  â18
                  â23
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  1290
                  Outstanding, end of year
                  4,028
                  3,547
                  3,509
               
               
                  
                     
                  
               
            
         
      
      
         As authorized by the Small Business Jobs Act of 2010 (P.L. 111â240) and 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 direct capital obligated
            in 2011 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 20â4349â0â3â376
                  2010 actual
                  2011 actual
               
               
                  
                     
                  
               
               
                  
                  ASSETS:
               
               
                  
                  Net value of assets related to post-1991 direct loans receivable:
               
               
                  1401
                  Direct loans receivable, gross
                  
                  4,028
               
               
                  1405
                  Allowance for subsidy cost (-)
                  
                  80
               
               
                  
                  
                  
                     
                  
                  
                     
                  
               
               
                  1499
                  Net present value of assets related to direct loans
                  
                  4,108
               
               
                  
                  
                  
                     
                  
                  
                     
                  
               
               
                  1999
                  Total assets
                  
                  4,108
               
               
                  
                  LIABILITIES:
               
               
                  
                  Federal liabilities:
               
               
                  2103
                  Debt
                  
                  3,737
               
               
                  2105
                  Other
                  
                  371
               
               
                  
                  
                  
                     
                  
                  
                     
                  
               
               
                  2999
                  Total liabilities
                  
                  4,108
               
               
                  
                  
                  
                     
                  
                  
                     
                  
               
               
                  4999
                  Total liabilities and net position
                  
                  4,108
               
               
                  
                     
                  
               
            
         
      
         State Small Business Credit Initiative                                                                                   
            
         Program and Financing (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 20â0142â0â1â376
                  2011 actual
                  2012 est.
                  2013 est.
               
               
                  
                     
                  
               
               
                  
                  Obligations by program activity:
               
               
                  0001
                  Administrative Costs
                  5
                  6
                  7
               
               
                  0002
                  State Small Business Credit
                  1,259
                  204
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  0900
                  Total new obligations
                  1,264
                  210
                  7
               
               
                  
                     
                  
               
               
                  
                  Budgetary Resources:
               
               
                  
                  Unobligated balance:
               
               
                  1000
                  Unobligated balance brought forward, Oct 1
                  1,500
                  236
                  26
               
               
                  1930
                  Total budgetary resources available
                  1,500
                  236
                  26
               
               
                  
                  Memorandum (non-add) entries:
               
               
                  1941
                  Unexpired unobligated balance, end of year
                  236
                  26
                  19
               
               
                  
                     
                  
               
               
                  
                  Change in obligated balance:
               
               
                  
                  Obligated balance, start of year (net):
               
               
                  3000
                  Unpaid obligations, brought forward, Oct 1  (gross)
                  
                  898
                  249
               
               
                  3030
                  Obligations incurred, unexpired accounts
                  1,264
                  210
                  7
               
               
                  3040
                  Outlays (gross)
                  â366
                  â859
                  â251
               
               
                  
                  Obligated balance, end of year (net):
               
               
                  3090
                  Unpaid obligations, end of year (gross)
                  898
                  249
                  5
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  3100
                  Obligated balance, end of year (net)
                  898
                  249
                  5
               
               
                  
                     
                  
               
               
                  
                  Budget authority and outlays, net:
               
               
                  
                  Mandatory:
               
               
                  
                  Outlays, gross:
               
               
                  4101
                  Outlays from mandatory balances
                  366
                  859
                  251
               
               
                  4190
                  Outlays, net (total)
                  366
                  859
                  251
               
               
                  
                     
                  
               
            
         
      
      
         The Small Business Jobs Act of 2010 (P.L. 111â240) created the State Small Business Credit Initiative (SSBCI), which was funded
            with $1.5 billion, inclusive of administrative costs, to strengthen State programs that support lending to small businesses
            and small manufacturers. The SSBCI is expected to help spur up to $15 billion in lending to small businesses.  Under the SSBCI,
            participating States have access to Federal funds for programs that leverage private lending to help finance small businesses
            and manufacturers that are creditworthy, but are having difficulty securing the loans they need to expand and create jobs.
            The SSBCI will allow States to build on successful models for State small business programs, including collateral support
            programs, capital access programs (CAPs), and loan guarantee programs.  Existing and new state programs are eligible for support
            under the SSBCI.
         
         In 2011, Treasury established the SSBCI office, accepted applications from over 58 eligible entities by the statutory due
            dates, and approved over $435 million for disbursement to approved applicants.  Through November 30, 2011, Treasury had obligated
            $1.37 billion of the $1.46 billion apportioned for funding to States.  In addition, in order to maximize participation in
            and the effectiveness of the program, SSBCI expects to spend approximately $3.5 million in 2012 and 2013 on dedicated technical
            assistance to States as they implement these programs and deploy funds to eligible small businesses. 
         
      
      Object Classification (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 20â0142â0â1â376
                  2011 actual
                  2012 est.
                  2013 est.
               
               
                  
                     
                  
               
               
                  
                  Direct obligations:
               
               
                  11.1
                  Personnel compensation: Full-time permanent
                  1
                  2
                  3
               
               
                  25.1
                  Advisory and assistance services
                  4
                  2
                  2
               
               
                  25.3
                  Other goods and services from Federal sources
                  
                  2
                  2
               
               
                  41.0
                  Grants, subsidies, and contributions
                  1,259
                  204
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  99.9
                  Total new obligations
                  1,264
                  210
                  7
               
               
                  
                     
                  
               
            
         
      
      Employment Summary
      
         
            
               
                  
                     
                  
               
               
                  Identification code 20â0142â0â1â376
                  2011 actual
                  2012 est.
                  2013 est.
               
               
                  
                     
                  
               
               
                  1001
                  Direct civilian full-time equivalent employment
                  5
                  12
                  12
               
               
                  
                     
                  
               
            
         
      
         GSE Preferred Stock Purchase Agreements                                                                                  
            
         Program and Financing (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 20â0125â0â1â371
                  2011 actual
                  2012 est.
                  2013 est.
               
               
                  
                     
                  
               
               
                  
                  Obligations by program activity:
               
               
                  0001
                  Direct program activity
                  20,766
                  39,745
                  12,700
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  0900
                  Total new obligations (object class 33.0)
                  20,766
                  39,745
                  12,700
               
               
                  
                     
                  
               
               
                  
                  Budgetary Resources:
               
               
                  
                  Unobligated balance:
               
               
                  1000
                  Unobligated balance brought forward, Oct 1
                  251,800
                  231,034
                  191,289
               
               
                  1930
                  Total budgetary resources available
                  251,800
                  231,034
                  191,289
               
               
                  
                  Memorandum (non-add) entries:
               
               
                  1941
                  Unexpired unobligated balance, end of year
                  231,034
                  191,289
                  178,589
               
               
                  
                     
                  
               
               
                  
                  Change in obligated balance:
               
               
                  3030
                  Obligations incurred, unexpired accounts
                  20,766
                  39,745
                  12,700
               
               
                  3040
                  Outlays (gross)
                  â20,766
                  â39,745
                  â12,700
               
               
                  
                     
                  
               
               
                  
                  Budget authority and outlays, net:
               
               
                  
                  Mandatory:
               
               
                  
                  Outlays, gross:
               
               
                  4101
                  Outlays from mandatory balances
                  20,766
                  39,745
                  12,700
               
               
                  4190
                  Outlays, net (total)
                  20,766
                  39,745
                  12,700
               
               
                  
                     
                  
               
            
         
      
      
         Section 1117 of the Housing and Economic Recovery Act of 2008 (P.L. 110â289) provided temporary authority for the Secretary
            of the Treasury to purchase obligations and other securities issued by three housing related Government-sponsored enterprises
            (GSEs): Fannie Mae, Freddie Mac and the Federal Home Loan Banks (FHLBs).  Under this authority, in 2008 Treasury entered into
            agreements with Fannie Mae and Freddie Mac to make investments of up to $100 billion in senior preferred stock in each GSE
            in order to ensure that each company maintains a positive net worth.  These Senior Preferred Stock Purchase Agreements (PSPAs)
            ensure that Fannie Mae and Freddie Mac will remain viable entities critical to the functioning of the housing and mortgage
            markets, thereby promoting mortgage affordability by providing additional confidence to investors in GSE mortgage-backed securities.
            In May 2009, Treasury increased the PSPA funding commitments to allow investments of up to $200 billion in each GSE, and in
            December 2009 Treasury modified the funding commitments in the purchase agreements to the greater of $200 billion or $200
            billion plus cumulative net worth deficits experienced during 2010â2012, less any surplus remaining as of December 31, 2012.
            Treasury's authority to enter new purchase obligations sunset on December 31, 2009.  As of December 31, 2011, Treasury had
            made payments of $182.7 billion under the PSPAs and received $36.3 billion in scheduled dividend payments. 
         
      
         GSE Mortgage-Backed Securities Purchase Program Account                                                                  
            
         Program and Financing (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 20â0126â0â1â371
                  2011 actual
                  2012 est.
                  2013 est.
               
               
                  
                     
                  
               
               
                  
                  Obligations by program activity:
               
               
                  0010
                  Financial Agent Services
                  20
                  14
                  11
               
               
                  
                  Credit program obligations:
               
               
                  0703
                  Subsidy for modifications of direct loans
                  5,125
                  
                  
               
               
                  0705
                  Reestimates of direct loan subsidy
                  2,508
                  105
                  
               
               
                  0706
                  Interest on reestimates of direct loan subsidy
                  264
                  32
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  0791
                  Direct program activities, subtotal
                  7,897
                  137
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  0900
                  Total new obligations
                  7,917
                  151
                  11
               
               
                  
                     
                  
               
               
                  
                  Budgetary Resources:
               
               
                  
                  Unobligated balance:
               
               
                  1000
                  Unobligated balance brought forward, Oct 1
                  
                  
                  3
               
               
                  
                  Budget authority:
               
               
                  
                  Appropriations, mandatory:
               
               
                  1200
                  Appropriation
                  7,897
                  137
                  
               
               
                  1221
                  Transferred from other accounts [20â1802]
                  21
                  17
                  17
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  1260
                  Appropriations, mandatory (total)
                  7,918
                  154
                  17
               
               
                  1930
                  Total budgetary resources available
                  7,918
                  154
                  20
               
               
                  
                  Memorandum (non-add) entries:
               
               
                  1940
                  Unobligated balance expiring
                  â1
                  
                  
               
               
                  1941
                  Unexpired unobligated balance, end of year
                  
                  3
                  9
               
               
                  
                     
                  
               
               
                  
                  Change in obligated balance:
               
               
                  
                  Obligated balance, start of year (net):
               
               
                  3000
                  Unpaid obligations, brought forward, Oct 1  (gross)
                  3
                  4
                  
               
               
                  3030
                  Obligations incurred, unexpired accounts
                  7,917
                  151
                  11
               
               
                  3031
                  Obligations incurred, expired accounts
                  6
                  
                  
               
               
                  3040
                  Outlays (gross)
                  â7,922
                  â155
                  â11
               
               
                  
                  Obligated balance, end of year (net):
               
               
                  3090
                  Unpaid obligations, end of year (gross)
                  4
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  3100
                  Obligated balance, end of year (net)
                  4
                  
                  
               
               
                  
                     
                  
               
               
                  
                  Budget authority and outlays, net:
               
               
                  
                  Mandatory:
               
               
                  4090
                  Budget authority, gross
                  7,918
                  154
                  17
               
               
                  
                  Outlays, gross:
               
               
                  4100
                  Outlays from new mandatory authority
                  7,913
                  151
                  11
               
               
                  4101
                  Outlays from mandatory balances
                  9
                  4
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  4110
                  Outlays, gross (total)
                  7,922
                  155
                  11
               
               
                  4180
                  Budget authority, net (total)
                  7,918
                  154
                  17
               
               
                  4190
                  Outlays, net (total)
                  7,922
                  155
                  11
               
               
                  
                     
                  
               
            
         
      
      Summary of Loan Levels, Subsidy Budget Authority and Outlays by Program (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 20â0126â0â1â371
                  2011 actual
                  2012 est.
                  2013 est.
               
               
                  
                     
                  
               
               
                  
                  Direct loan subsidy outlays:
               
               
                  134001
                  GSE MBS Purchases
                  5,125
                  
                  
               
               
                  134002
                  New Issue Bond Program SF
                  
                  â172
                  
               
               
                  134003
                  New Issue Bond Program MF
                  
                  â14
                  
               
               
                  134004
                  Temporary Credit and Liquidity Program SF
                  
                  â222
                  
               
               
                  134005
                  Temporary Credit and Liquidity Program MF
                  
                  â37
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  134999
                  Total subsidy outlays
                  5,125
                  â445
                  
               
               
                  
                  Direct loan upward reestimates:
               
               
                  135001
                  GSE MBS Purchases
                  950
                  
                  
               
               
                  135002
                  New Issue Bond Program SF
                  1,127
                  24
                  
               
               
                  135003
                  New Issue Bond Program MF
                  695
                  113
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  135999
                  Total upward reestimate budget authority
                  2,772
                  137
                  
               
               
                  
                  Direct loan downward reestimates:
               
               
                  137001
                  GSE MBS Purchases
                  â467
                  â7,457
                  
               
               
                  137002
                  New Issue Bond Program SF
                  
                  â141
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  137999
                  Total downward reestimate budget authority
                  â467
                  â7,598
                  
               
               
                  
                     
                  
               
            
         
      
      
          In September 2008, Treasury initiated a temporary program to purchase mortgage-backed securities (MBS) issued by Fannie Mae
            and Freddie Mac, which carry the GSEs' standard guarantee against default.  The purpose of the program was to promote liquidity
            in the mortgage market and, thereby, affordable homeownership by stabilizing the interest rate spreads between mortgage rates
            and Treasury issuances. Treasury purchased $226 billion in MBS through December 31, 2009.  In March of 2011, Treasury announced
            that it would begin selling off up to $10 billion of its MBS holdings per month, subject to market conditions.  As a result
            of these sales and regular borrower repayments, Treasury's MBS holdings declined to $71 billion as of September 30, 2011.
         
         In December 2009, Treasury initiated two additional purchase programs to support State and local Housing Financing Agencies
            (HFAs). The Temporary Credit and Liquidity Program (TCLP) provides HFAs with credit and liquidity facilities supporting up
            to $8.2 billion in existing HFA bonds, temporally replacing private market facilities that are expiring or imposing unusually
            high costs to the HFAs due to current market conditions.  Under the New Issuance Bond Program (NIBP) Treasury purchased $15.3
            billion in securities of Fannie Mae and Freddie Mac to be backed by new HFA housing bonds, supporting up to several hundred
            thousand new affordable mortgages and tens of thousands of new affordable rental housing units for working families. In November
            2011, Treasury announced a one-year extension, to December 31, 2012, of the contractual deadline for HFAs to use existing
            NIBP funds. The authority for all of the programs displayed in this account was provided in Section 1117 of the Housing and
            Economic Recovery Act of 2008 (P.L. 110â289) and expired on December 31, 2009. As required by the Federal Credit Reform Act
            of 1990, this account records the subsidy costs associated with the GSE MBS and State HFA purchase programs, which are treated
            as direct loans for budget execution. The subsidy amounts are estimated on a present value basis. 
         
      
      Object Classification (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 20â0126â0â1â371
                  2011 actual
                  2012 est.
                  2013 est.
               
               
                  
                     
                  
               
               
                  
                  Direct obligations:
               
               
                  25.1
                  Advisory and assistance services
                  20
                  14
                  11
               
               
                  41.0
                  Grants, subsidies, and contributions
                  7,897
                  137
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  99.9
                  Total new obligations
                  7,917
                  151
                  11
               
               
                  
                     
                  
               
            
         
      
         GSE Mortgage-Backed Securities Purchase Direct Loan Financing Account                                                    
            
         Program and Financing (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 20â4272â0â3â371
                  2011 actual
                  2012 est.
                  2013 est.
               
               
                  
                     
                  
               
               
                  
                  Obligations by program activity:
               
               
                  
                  Credit program obligations:
               
               
                  0713
                  Payment of interest to Treasury
                  4,725
                  1,666
                  232
               
               
                  0742
                  Downward reestimate paid to receipt account
                  454
                  7,039
                  
               
               
                  0743
                  Interest on downward reestimates
                  13
                  418
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  0900
                  Total new obligations
                  5,192
                  9,123
                  232
               
               
                  
                     
                  
               
               
                  
                  Budgetary Resources:
               
               
                  
                  Unobligated balance:
               
               
                  1000
                  Unobligated balance brought forward, Oct 1
                  12,101
                  7,396
                  
               
               
                  1023
                  Unobligated balances applied to repay debt
                  â12,101
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  1050
                  Unobligated balance (total)
                  
                  7,396
                  
               
               
                  
                  Financing authority:
               
               
                  
                  Appropriations, mandatory:
               
               
                  1200
                  Appropriation
                  4,613
                  
                  
               
               
                  1236
                  Appropriations applied to repay debt
                  â4,613
                  
                  
               
               
                  
                  Borrowing authority, mandatory:
               
               
                  1400
                  Borrowing authority
                  467
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  1440
                  Borrowing authority, mandatory (total)
                  467
                  
                  
               
               
                  
                  Spending authority from offsetting collections, mandatory:
               
               
                  1800
                  Collected
                  108,802
                  72,190
                  746
               
               
                  1825
                  Spending authority from offsetting collections applied to repay debt
                  â96,681
                  â70,463
                  â514
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  1850
                  Spending auth from offsetting collections, mand (total)
                  12,121
                  1,727
                  232
               
               
                  1900
                  Financing authority(total)
                  12,588
                  1,727
                  232
               
               
                  1930
                  Total budgetary resources available
                  12,588
                  9,123
                  232
               
               
                  
                  Memorandum (non-add) entries:
               
               
                  1941
                  Unexpired unobligated balance, end of year
                  7,396
                  
                  
               
               
                  
                     
                  
               
               
                  
                  Change in obligated balance:
               
               
                  3030
                  Obligations incurred, unexpired accounts
                  5,192
                  9,123
                  232
               
               
                  3040
                  Financing disbursements (gross)
                  â5,192
                  â9,123
                  â232
               
               
                  
                     
                  
               
               
                  
                  Financing authority and disbursements, net:
               
               
                  
                  Mandatory:
               
               
                  4090
                  Financing authority, gross
                  12,588
                  1,727
                  232
               
               
                  
                  Financing disbursements:
               
               
                  4110
                  Financing disbursements, gross
                  5,192
                  9,123
                  232
               
               
                  
                  Offsets against gross financing authority and disbursements:
               
               
                  
                  Offsetting collections (collected) from:
               
               
                  4120
                  Federal sources
                  â6,075
                  
                  
               
               
                  4122
                  Interest on uninvested funds
                  â1,267
                  â1,500
                  â24
               
               
                  4123
                  Non-Federal sources- Interest
                  â6,301
                  â1,168
                  â67
               
               
                  4123
                  Non-Federal sources - Principal
                  â95,159
                  â69,522
                  â655
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  4130
                  Offsets against gross financing auth and disbursements (total)
                  â108,802
                  â72,190
                  â746
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  4160
                  Financing authority, net (mandatory)
                  â96,214
                  â70,463
                  â514
               
               
                  4170
                  Financing disbursements, net (mandatory)
                  â103,610
                  â63,067
                  â514
               
               
                  4180
                  Financing authority, net (total)
                  â96,214
                  â70,463
                  â514
               
               
                  4190
                  Financing disbursements, net (total)
                  â103,610
                  â63,067
                  â514
               
               
                  
                     
                  
               
            
         
      
      Status of Direct Loans (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 20â4272â0â3â371
                  2011 actual
                  2012 est.
                  2013 est.
               
               
                  
                     
                  
               
               
                  
                  Cumulative balance of direct loans outstanding:
               
               
                  1210
                  Outstanding, start of year
                  164,339
                  70,586
                  4,768
               
               
                  1251
                  Repayments: Repayments and prepayments
                  â93,753
                  â65,818
                  â645
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  1290
                  Outstanding, end of year
                  70,586
                  4,768
                  4,123
               
               
                  
                     
                  
               
            
         
      
      
         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 GSE MBS Purchase Program purchases.  The amounts in the account are a means of financing and are not included
            in the budget totals.
         
      
      Balance Sheet (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 20â4272â0â3â371
                  2010 actual
                  2011 actual
               
               
                  
                     
                  
               
               
                  
                  ASSETS:
               
               
                  1101
                  Federal assets: Fund balances with Treasury
                  12,101
                  7,397
               
               
                  
                  Net value of assets related to post-1991 direct loans receivable:
               
               
                  1401
                  Direct loans receivable, gross
                  164,339
                  70,586
               
               
                  1405
                  Allowance for subsidy cost (-)
                  8,845
                  1,831
               
               
                  
                  
                  
                     
                  
                  
                     
                  
               
               
                  1499
                  Net present value of assets related to direct loans
                  173,184
                  72,417
               
               
                  
                  
                  
                     
                  
                  
                     
                  
               
               
                  1999
                  Total assets
                  185,285
                  79,814
               
               
                  
                  LIABILITIES:
               
               
                  
                  Federal liabilities:
               
               
                  2103
                  Debt
                  184,818
                  71,890
               
               
                  2105
                  Other Liabilities without Related Budgetary Obligations
                  467
                  7,924
               
               
                  
                  
                  
                     
                  
                  
                     
                  
               
               
                  2999
                  Total liabilities
                  185,285
                  79,814
               
               
                  
                  
                  
                     
                  
                  
                     
                  
               
               
                  4999
                  Total liabilities and net position
                  185,285
                  79,814
               
               
                  
                     
                  
               
            
         
      
         State HFA Direct Loan Financing Account                                                                                  
            
         Program and Financing (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 20â4298â0â3â371
                  2011 actual
                  2012 est.
                  2013 est.
               
               
                  
                     
                  
               
               
                  
                  Obligations by program activity:
               
               
                  
                  Credit program obligations:
               
               
                  0713
                  Payment of interest to Treasury
                  597
                  567
                  583
               
               
                  0741
                  Modification savings
                  
                  186
                  
               
               
                  0742
                  Downward reestimate paid to receipt account
                  
                  141
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  0900
                  Total new obligations
                  597
                  894
                  583
               
               
                  
                     
                  
               
               
                  
                  Budgetary Resources:
               
               
                  
                  Unobligated balance:
               
               
                  1000
                  Unobligated balance brought forward, Oct 1
                  1,168
                  30
                  16
               
               
                  1020
                  Adjustment of unobligated bal brought forward, Oct 1
                  â945
                  
                  
               
               
                  1021
                  Recoveries of prior year unpaid obligations
                  1,007
                  
                  
               
               
                  1023
                  Unobligated balances applied to repay debt
                  â292
                  
                  
               
               
                  1024
                  Unobligated balance of borrowing authority withdrawn
                  â938
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  1050
                  Unobligated balance (total)
                  
                  30
                  16
               
               
                  
                  Financing authority:
               
               
                  
                  Appropriations, mandatory:
               
               
                  1200
                  Appropriation
                  
                  113
                  
               
               
                  1236
                  Appropriations applied to repay debt
                  
                  â113
                  
               
               
                  
                  Borrowing authority, mandatory:
               
               
                  1400
                  Borrowing authority
                  247
                  186
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  1440
                  Borrowing authority, mandatory (total)
                  247
                  186
                  
               
               
                  
                  Spending authority from offsetting collections, mandatory:
               
               
                  1800
                  Collected
                  2,202
                  1,780
                  3,107
               
               
                  1825
                  Spending authority from offsetting collections applied to repay debt
                  â1,822
                  â1,086
                  â2,073
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  1850
                  Spending auth from offsetting collections, mand (total)
                  380
                  694
                  1,034
               
               
                  1900
                  Financing authority(total)
                  627
                  880
                  1,034
               
               
                  1930
                  Total budgetary resources available
                  627
                  910
                  1,050
               
               
                  
                  Memorandum (non-add) entries:
               
               
                  1941
                  Unexpired unobligated balance, end of year
                  30
                  16
                  467
               
               
                  
                     
                  
               
               
                  
                  Change in obligated balance:
               
               
                  
                  Obligated balance, start of year (net):
               
               
                  3000
                  Unpaid obligations, brought forward, Oct 1  (gross)
                  7,572
                  7,117
                  7,201
               
               
                  3001
                  Adjustments to unpaid obligations, brought forward, Oct 1
                  552
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  3020
                  Obligated balance, start of year (net)
                  8,124
                  7,117
                  7,201
               
               
                  3030
                  Obligations incurred, unexpired accounts
                  597
                  894
                  583
               
               
                  3040
                  Financing disbursements (gross)
                  â597
                  â810
                  â4,035
               
               
                  3080
                  Recoveries of prior year unpaid obligations, unexpired
                  â1,007
                  
                  
               
               
                  
                  Obligated balance, end of year (net):
               
               
                  3090
                  Unpaid obligations, end of year (gross)
                  7,117
                  7,201
                  3,749
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  3100
                  Obligated balance, end of year (net)
                  7,117
                  7,201
                  3,749
               
               
                  
                     
                  
               
               
                  
                  Financing authority and disbursements, net:
               
               
                  
                  Mandatory:
               
               
                  4090
                  Financing authority, gross
                  627
                  880
                  1,034
               
               
                  
                  Financing disbursements:
               
               
                  4110
                  Financing disbursements, gross
                  597
                  810
                  4,035
               
               
                  
                  Offsets against gross financing authority and disbursements:
               
               
                  
                  Offsetting collections (collected) from:
               
               
                  4120
                  Federal sources
                  â1,822
                  â137
                  
               
               
                  4122
                  Interest on uninvested funds
                  â66
                  â46
                  â85
               
               
                  4123
                  Non-Federal sources - Interest
                  â120
                  â332
                  â539
               
               
                  4123
                  Non-Federal sources - Principal
                  â164
                  â1,222
                  â2,467
               
               
                  4123
                  Non-Federal sources - Other
                  â30
                  â43
                  â16
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  4130
                  Offsets against gross financing auth and disbursements (total)
                  â2,202
                  â1,780
                  â3,107
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  4160
                  Financing authority, net (mandatory)
                  â1,575
                  â900
                  â2,073
               
               
                  4170
                  Financing disbursements, net (mandatory)
                  â1,605
                  â970
                  928
               
               
                  4180
                  Financing authority, net (total)
                  â1,575
                  â900
                  â2,073
               
               
                  4190
                  Financing disbursements, net (total)
                  â1,605
                  â970
                  928
               
               
                  
                     
                  
               
            
         
      
      Status of Direct Loans (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 20â4298â0â3â371
                  2011 actual
                  2012 est.
                  2013 est.
               
               
                  
                     
                  
               
               
                  
                  Cumulative balance of direct loans outstanding:
               
               
                  1210
                  Outstanding, start of year
                  15,307
                  15,143
                  14,023
               
               
                  1231
                  Disbursements: Direct loan disbursements
                  
                  102
                  3,452
               
               
                  1251
                  Repayments: Repayments and prepayments
                  â164
                  â1,222
                  â2,467
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  1290
                  Outstanding, end of year
                  15,143
                  14,023
                  15,008
               
               
                  
                     
                  
               
            
         
      
      
         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 the Treasury state HFA programs.  The amounts in the account are a means of financing and are not included
            in the budget totals.
         
      
      Balance Sheet (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 20â4298â0â3â371
                  2010 actual
                  2011 actual
               
               
                  
                     
                  
               
               
                  
                  ASSETS:
               
               
                  1101
                  Federal assets: Fund balances with Treasury
                  1,168
                  515
               
               
                  
                  Net value of assets related to post-1991 direct loans receivable:
               
               
                  1401
                  Direct loans receivable, gross
                  15,307
                  15,143
               
               
                  1405
                  Allowance for subsidy cost (-)
                  636
                  â670
               
               
                  
                  
                  
                     
                  
                  
                     
                  
               
               
                  1499
                  Net present value of assets related to direct loans
                  15,943
                  14,473
               
               
                  
                  
                  
                     
                  
                  
                     
                  
               
               
                  1999
                  Total assets
                  17,111
                  14,988
               
               
                  
                  LIABILITIES:
               
               
                  2103
                  Federal liabilities: Debt
                  17,111
                  14,988
               
               
                  
                  
                  
                     
                  
                  
                     
                  
               
               
                  4999
                  Total liabilities and net position
                  17,111
                  14,988
               
               
                  
                     
                  
               
            
         
      
      Trust Funds
         Capital Magnet Fund, Community Develpment Financial Institutions                                                         
            
         Program and Financing (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 20â8524â0â7â451
                  2011 actual
                  2012 est.
                  2013 est.
               
               
                  
                     
                  
               
               
                  
                  Obligations by program activity:
               
               
                  0001
                  Direct program activity
                  80
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  0900
                  Total new obligations (object class 41.0)
                  80
                  
                  
               
               
                  
                     
                  
               
               
                  
                  Budgetary Resources:
               
               
                  
                  Unobligated balance:
               
               
                  1000
                  Unobligated balance brought forward, Oct 1
                  80
                  
                  
               
               
                  1930
                  Total budgetary resources available
                  80
                  
                  
               
               
                  
                     
                  
               
               
                  
                  Change in obligated balance:
               
               
                  
                  Obligated balance, start of year (net):
               
               
                  3000
                  Unpaid obligations, brought forward, Oct 1  (gross)
                  
                  5
                  
               
               
                  3030
                  Obligations incurred, unexpired accounts
                  80
                  
                  
               
               
                  3040
                  Outlays (gross)
                  â75
                  â5
                  
               
               
                  
                  Obligated balance, end of year (net):
               
               
                  3090
                  Unpaid obligations, end of year (gross)
                  5
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  3100
                  Obligated balance, end of year (net)
                  5
                  
                  
               
               
                  
                     
                  
               
               
                  
                  Budget authority and outlays, net:
               
               
                  
                  Discretionary:
               
               
                  
                  Outlays, gross:
               
               
                  4011
                  Outlays from discretionary balances
                  75
                  5
                  
               
               
                  4190
                  Outlays, net (total)
                  75
                  5
                  
               
               
                  
                     
                  
               
            
         
      
      
         The Housing and Economic Recovery Act (HERA) of 2008 (P.L. 110â289) established the Capital Magnet Fund (CMF) to assist Community
            Development Financial Institutions (CDFIs) and other non-profits to expand financing for the development, rehabilitation and
            purchase of affordable housing and economic development projects in distressed communities. As authorized in HERA, CMF was
            to receive funding via a set-aside from Government Sponsored Enterprises; however, such contributions have been suspended
            indefinitely. The amounts in this account were transferred from the CDFI Fund program account.  
         
      
         Gifts and Bequests                                                                                                       
            
         Program and Financing (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 20â8790â0â7â803
                  2011 actual
                  2012 est.
                  2013 est.
               
               
                  
                     
                  
               
               
                  
                  Budgetary Resources:
               
               
                  
                  Unobligated balance:
               
               
                  1000
                  Unobligated balance brought forward, Oct 1
                  1
                  1
                  1
               
               
                  1930
                  Total budgetary resources available
                  1
                  1
                  1
               
               
                  
                  Memorandum (non-add) entries:
               
               
                  1941
                  Unexpired unobligated balance, end of year
                  1
                  1
                  1
               
               
                  
                     
                  
               
               
                  
                  Memorandum (non-add) entries:
               
               
                  5000
                  Total investments, SOY: Federal securities: Par value
                  1
                  1
                  
               
               
                  5001
                  Total investments, EOY: Federal securities: Par value
                  1
                  
                  
               
               
                  
                     
                  
               
            
         
      
      
         This account was established pursuant to 31 USC 321 to receive donations or gifts, which fund specific building restoration
            projects, such as the restoration of the Cash Room ceiling, Southeast Dome, monumental West Dome and lighting fixtures for
            the West Lobby.
         
          
      
         Financial Crimes Enforcement Network                                                                                     
            
         Federal Funds
         Salaries and ExpensesFor necessary expenses of the Financial Crimes Enforcement Network, including hire of passenger motor vehicles; travel and
         training expenses[, including for course development,] of non-Federal and foreign government personnel to attend meetings and training concerned with domestic and foreign 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, [$110,788,000] $102,407,000, of which not to exceed $34,335,000 shall remain available until September 30, [2014] 2015: Provided, That funds appropriated in this account may be used to procure personal services contracts.  (Department of the Treasury Appropriations Act, 2012.)
      Program and Financing (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 20â0173â0â1â751
                  2011 actual
                  2012 est.
                  2013 est.
               
               
                  
                     
                  
               
               
                  
                  Obligations by program activity:
               
               
                  0001
                  BSA administration and Analysis
                  89
                  111
                  102
               
               
                  0002
                  Regulatory support programs, including money services businesses
                  16
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  0799
                  Total direct obligations
                  105
                  111
                  102
               
               
                  0801
                  Reimbursable program
                  13
                  3
                  3
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  0900
                  Total new obligations
                  118
                  114
                  105
               
               
                  
                     
                  
               
               
                  
                  Budgetary Resources:
               
               
                  
                  Unobligated balance:
               
               
                  1000
                  Unobligated balance brought forward, Oct 1
                  25
                  30
                  30
               
               
                  
                  Budget authority:
               
               
                  
                  Appropriations, discretionary:
               
               
                  1100
                  Appropriation
                  111
                  111
                  102
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  1160
                  Appropriation, discretionary (total)
                  111
                  111
                  102
               
               
                  
                  Spending authority from offsetting collections, discretionary:
               
               
                  1700
                  Collected
                  4
                  3
                  3
               
               
                  1701
                  Change in uncollected payments, Federal sources
                  8
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  1750
                  Spending auth from offsetting collections, disc (total)
                  12
                  3
                  3
               
               
                  1900
                  Budget authority (total)
                  123
                  114
                  105
               
               
                  1930
                  Total budgetary resources available
                  148
                  144
                  135
               
               
                  
                  Memorandum (non-add) entries:
               
               
                  1941
                  Unexpired unobligated balance, end of year
                  30
                  30
                  30
               
               
                  
                     
                  
               
               
                  
                  Change in obligated balance:
               
               
                  
                  Obligated balance, start of year (net):
               
               
                  3000
                  Unpaid obligations, brought forward, Oct 1  (gross)
                  30
                  28
                  27
               
               
                  3010
                  Uncollected pymts, Fed sources, brought forward, Oct 1
                  â10
                  â8
                  â8
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  3020
                  Obligated balance, start of year (net)
                  20
                  20
                  19
               
               
                  3030
                  Obligations incurred, unexpired accounts
                  118
                  114
                  105
               
               
                  3040
                  Outlays (gross)
                  â119
                  â115
                  â108
               
               
                  3050
                  Change in uncollected pymts, Fed sources, unexpired
                  â8
                  
                  
               
               
                  3051
                  Change in uncollected pymts, Fed sources, expired
                  10
                  
                  
               
               
                  3081
                  Recoveries of prior year unpaid obligations, expired
                  â1
                  
                  
               
               
                  
                  Obligated balance, end of year (net):
               
               
                  3090
                  Unpaid obligations, end of year (gross)
                  28
                  27
                  24
               
               
                  3091
                  Uncollected pymts, Fed sources, end of year
                  â8
                  â8
                  â8
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  3100
                  Obligated balance, end of year (net)
                  20
                  19
                  16
               
               
                  
                     
                  
               
               
                  
                  Budget authority and outlays, net:
               
               
                  
                  Discretionary:
               
               
                  4000
                  Budget authority, gross
                  123
                  114
                  105
               
               
                  
                  Outlays, gross:
               
               
                  4010
                  Outlays from new discretionary authority
                  81
                  87
                  80
               
               
                  4011
                  Outlays from discretionary balances
                  38
                  28
                  28
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  4020
                  Outlays, gross (total)
                  119
                  115
                  108
               
               
                  
                  Offsets against gross budget authority and outlays:
               
               
                  
                  Offsetting collections (collected) from:
               
               
                  4030
                  Federal sources
                  â14
                  â3
                  â3
               
               
                  
                  Additional offsets against gross budget authority only:
               
               
                  4050
                  Change in uncollected pymts, Fed sources, unexpired
                  â8
                  
                  
               
               
                  4052
                  Offsetting collections credited to expired accounts
                  10
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  4060
                  Additional offsets against budget authority only (total)
                  2
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  4070
                  Budget authority, net (discretionary)
                  111
                  111
                  102
               
               
                  4080
                  Outlays, net (discretionary)
                  105
                  112
                  105
               
               
                  4180
                  Budget authority, net (total)
                  111
                  111
                  102
               
               
                  4190
                  Outlays, net (total)
                  105
                  112
                  105
               
               
                  
                     
                  
               
            
         
      
      
         The mission of the Financial Crimes Enforcement Network (FinCEN) is to enhance the integrity of financial systems by facilitating
            the detection and deterrence of financial crime.  FinCEN fulfills its mission by administering the Bank Secrecy Act (BSA);
            furnishing analytical and financial expertise in support of law enforcement investigations and prosecutions; determining emerging
            trends in money laundering and other financial crimes; and serving as the nation's financial intelligence unit.
         
         The Budget provides resources for FinCEN to safeguard the financial systems from abuse and promote transparency in the U.S.
            and international financial systems; enhance BSA regulatory compliance and enforcement; lead efforts to coordinate federal,
            state, and local efforts to combat fraud; engage with priority countries and international bodies to strengthen mechanisms
            for global information exchange; and efficiently manage the collection, processing, and retrieval of BSA data using the new
            BSA information system. 
         
      
      Object Classification (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 20â0173â0â1â751
                  2011 actual
                  2012 est.
                  2013 est.
               
               
                  
                     
                  
               
               
                  
                  Direct obligations:
               
               
                  
                  Personnel compensation:
               
               
                  11.1
                  Full-time permanent
                  35
                  37
                  35
               
               
                  11.5
                  Other personnel compensation
                  1
                  1
                  1
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  11.9
                  Total personnel compensation
                  36
                  38
                  36
               
               
                  12.1
                  Civilian personnel benefits
                  10
                  9
                  9
               
               
                  21.0
                  Travel and transportation of persons
                  1
                  1
                  1
               
               
                  23.1
                  Rental payments to GSA
                  5
                  5
                  5
               
               
                  23.3
                  Communications, utilities, and miscellaneous charges
                  
                  1
                  1
               
               
                  24.0
                  Printing and reproduction
                  1
                  1
                  1
               
               
                  25.1
                  Advisory and assistance services
                  8
                  2
                  2
               
               
                  25.2
                  Other services from non-Federal sources
                  8
                  13
                  24
               
               
                  25.3
                  Other goods and services from Federal sources
                  13
                  15
                  9
               
               
                  25.4
                  Operation and maintenance of facilities
                  
                  1
                  
               
               
                  25.7
                  Operation and maintenance of equipment
                  8
                  5
                  5
               
               
                  26.0
                  Supplies and materials
                  1
                  1
                  1
               
               
                  31.0
                  Equipment
                  14
                  19
                  8
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  99.0
                  Direct obligations
                  105
                  111
                  102
               
               
                  99.0
                  Reimbursable obligations
                  13
                  3
                  3
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  99.9
                  Total new obligations
                  118
                  114
                  105
               
               
                  
                     
                  
               
            
         
      
      Employment Summary
      
         
            
               
                  
                     
                  
               
               
                  Identification code 20â0173â0â1â751
                  2011 actual
                  2012 est.
                  2013 est.
               
               
                  
                     
                  
               
               
                  1001
                  Direct civilian full-time equivalent employment
                  314
                  327
                  322
               
               
                  2001
                  Reimbursable civilian full-time equivalent employment
                  1
                  1
                  1
               
               
                  
                     
                  
               
            
         
      
         Fiscal Service                                                                                                           
            
         Federal Funds
         Salaries and Expenses, Fiscal ServiceFor necessary expenses of operations of the Fiscal Service, not including expenses of Departmental Offices, $360,531,000;
            of which not to exceed $4,210,000, to remain available until September 30, 2015, is for information systems modernization
            initiatives; and of which $5,000 shall be available for official reception and representation expenses: Provided, That the
            sum appropriated herein from the general fund for fiscal year 2013 shall be reduced by not more than $1,000,000 as definitive
            security issue fees and Legacy Treasury Direct Investor Account Maintenance fees are collected, so as to result in a final
            fiscal year 2013 appropriation from the general fund estimated at $359,531,000.
      In addition, $165,000, to be derived from the Oil Spill Liability Trust Fund to reimburse administrative and personnel expenses
            for financial management of the Fund, as authorized by section 1012 of Public Law 101â380.
      [For necessary expenses of the Financial Management Service, $217,805,000, of which not to exceed $4,210,000 shall remain available
         until September 30, 2014, for information systems modernization initiatives; and of which not to exceed $2,500 shall be available
         for official reception and representation expenses.]
      [For necessary expenses connected with any public-debt issues of the United States, $173,635,000, of which not to exceed $2,500
         shall be available for official reception and representation expenses, and of which not to exceed $10,000,000 shall remain
         available until September 30, 2014, to reduce improper payments: Provided, That the sum appropriated herein from the general fund for fiscal year 2012 shall be reduced by not more than $8,000,000
         as definitive security issue fees and Legacy Treasury Direct Investor Account Maintenance fees are collected, so as to result
         in a final fiscal year 2012 appropriation from the general fund estimated at $165,635,000. In addition, $165,000 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 101380.] (Department of the Treasury Appropriations Act, 2012.)
      Special and Trust Fund Receipts (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 20â0520â0â1â800
                  2011 actual
                  2012 est.
                  2013 est.
               
               
                  
                     
                  
               
               
                  0100
                  Balance, start of year
                  3
                  3
                  33
               
               
                  
                  Receipts:
               
               
                  0220
                  Debt Collection
                  92
                  92
                  92
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  0400
                  Total: Balances and collections
                  95
                  95
                  125
               
               
                  
                  Appropriations:
               
               
                  0500
                  Salaries and Expenses, Fiscal Service
                  â92
                  â62
                  â74
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  0799
                  Balance, end of year
                  3
                  33
                  51
               
               
                  
                     
                  
               
            
         
      
      Program and Financing (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 20â0520â0â1â800
                  2011 actual
                  2012 est.
                  2013 est.
               
               
                  
                     
                  
               
               
                  
                  Obligations by program activity:
               
               
                  0001
                  Collections
                  23
                  21
                  20
               
               
                  0002
                  Debt Collection
                  73
                  62
                  74
               
               
                  0003
                  GOVerify Business Center
                  
                  10
                  5
               
               
                  0004
                  Government Agency Investment Services
                  17
                  16
                  14
               
               
                  0005
                  Government-wide Accounting and Reporting
                  73
                  65
                  62
               
               
                  0006
                  Payments
                  138
                  132
                  128
               
               
                  0007
                  Retail Securities Services
                  121
                  110
                  102
               
               
                  0008
                  Summary Debt Accounting
                  14
                  9
                  8
               
               
                  0009
                  Wholesale Securities Services
                  21
                  23
                  22
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  0799
                  Total direct obligations
                  480
                  448
                  435
               
               
                  0801
                  Reimbursable program activity
                  191
                  202
                  175
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  0900
                  Total new obligations
                  671
                  650
                  610
               
               
                  
                     
                  
               
               
                  
                  Budgetary Resources:
               
               
                  
                  Unobligated balance:
               
               
                  1000
                  Unobligated balance brought forward, Oct 1
                  82
                  100
                  99
               
               
                  1012
                  Unobligated balance transfers between expired and unexpired accounts
                  3
                  1
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  1050
                  Unobligated balance (total)
                  85
                  101
                  99
               
               
                  
                  Budget authority:
               
               
                  
                  Appropriations, discretionary:
               
               
                  1100
                  Appropriation
                  414
                  384
                  360
               
               
                  1120
                  Appropriations transferred to other accts [20â0101]
                  â3
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  1160
                  Appropriation, discretionary (total)
                  411
                  384
                  360
               
               
                  
                  Appropriations, mandatory:
               
               
                  1201
                  Special Fund 20â5445
                  92
                  62
                  74
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  1260
                  Appropriations, mandatory (total)
                  92
                  62
                  74
               
               
                  
                  Spending authority from offsetting collections, discretionary:
               
               
                  1700
                  Collected
                  167
                  194
                  174
               
               
                  1700
                  Offsetting collections (user fees)
                  4
                  8
                  1
               
               
                  1701
                  Change in uncollected payments, Federal sources
                  19
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  1750
                  Spending auth from offsetting collections, disc (total)
                  190
                  202
                  175
               
               
                  1900
                  Budget authority (total)
                  693
                  648
                  609
               
               
                  1930
                  Total budgetary resources available
                  778
                  749
                  708
               
               
                  
                  Memorandum (non-add) entries:
               
               
                  1940
                  Unobligated balance expiring
                  â7
                  
                  
               
               
                  1941
                  Unexpired unobligated balance, end of year
                  100
                  99
                  98
               
               
                  
                     
                  
               
               
                  
                  Change in obligated balance:
               
               
                  
                  Obligated balance, start of year (net):
               
               
                  3000
                  Unpaid obligations, brought forward, Oct 1  (gross)
                  122
                  126
                  70
               
               
                  3010
                  Uncollected pymts, Fed sources, brought forward, Oct 1
                  â29
                  â24
                  â24
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  3020
                  Obligated balance, start of year (net)
                  93
                  102
                  46
               
               
                  3030
                  Obligations incurred, unexpired accounts
                  671
                  650
                  610
               
               
                  3031
                  Obligations incurred, expired accounts
                  6
                  
                  
               
               
                  3040
                  Outlays (gross)
                  â659
                  â706
                  â598
               
               
                  3050
                  Change in uncollected pymts, Fed sources, unexpired
                  â19
                  
                  
               
               
                  3051
                  Change in uncollected pymts, Fed sources, expired
                  24
                  
                  
               
               
                  3081
                  Recoveries of prior year unpaid obligations, expired
                  â14
                  
                  
               
               
                  
                  Obligated balance, end of year (net):
               
               
                  3090
                  Unpaid obligations, end of year (gross)
                  126
                  70
                  82
               
               
                  3091
                  Uncollected pymts, Fed sources, end of year
                  â24
                  â24
                  â24
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  3100
                  Obligated balance, end of year (net)
                  102
                  46
                  58
               
               
                  
                     
                  
               
               
                  
                  Budget authority and outlays, net:
               
               
                  
                  Discretionary:
               
               
                  4000
                  Budget authority, gross
                  601
                  586
                  535
               
               
                  
                  Outlays, gross:
               
               
                  4010
                  Outlays from new discretionary authority
                  520
                  504
                  460
               
               
                  4011
                  Outlays from discretionary balances
                  69
                  61
                  64
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  4020
                  Outlays, gross (total)
                  589
                  565
                  524
               
               
                  
                  Offsets against gross budget authority and outlays:
               
               
                  
                  Offsetting collections (collected) from:
               
               
                  4030
                  Federal sources
                  â189
                  â194
                  â174
               
               
                  4033
                  Non-Federal sources
                  â4
                  â8
                  â1
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  4040
                  Offsets against gross budget authority  and outlays (total)
                  â193
                  â202
                  â175
               
               
                  
                  Additional offsets against gross budget authority only:
               
               
                  4050
                  Change in uncollected pymts, Fed sources, unexpired
                  â19
                  
                  
               
               
                  4052
                  Offsetting collections credited to expired accounts
                  22
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  4060
                  Additional offsets against budget authority only (total)
                  3
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  4070
                  Budget authority, net (discretionary)
                  411
                  384
                  360
               
               
                  4080
                  Outlays, net (discretionary)
                  396
                  363
                  349
               
               
                  
                  Mandatory:
               
               
                  4090
                  Budget authority, gross
                  92
                  62
                  74
               
               
                  
                  Outlays, gross:
               
               
                  4100
                  Outlays from new mandatory authority
                  
                  53
                  64
               
               
                  4101
                  Outlays from mandatory balances
                  70
                  88
                  10
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  4110
                  Outlays, gross (total)
                  70
                  141
                  74
               
               
                  4180
                  Budget authority, net (total)
                  503
                  446
                  434
               
               
                  4190
                  Outlays, net (total)
                  466
                  504
                  423
               
               
                  
                     
                  
               
            
         
      
      Summary of Budget Authority and Outlays (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  
                  2011 actual
                  2012 est.
                  2013 est.
               
               
                  
                     
                  
               
               
                  Enacted/requested:
               
               
                  
                  Budget Authority
                  503
                  446
                  434
               
               
                  
                  Outlays
                  466
                  504
                  423
               
               
                  Legislative proposal, subject to PAYGO:
               
               
                  
                  Budget Authority
                  
                  
                  1
               
               
                  
                  Outlays
                  
                  
                  1
               
               
                  Total:
               
               
                  
                  Budget Authority
                  503
                  446
                  435
               
               
                  
                  Outlays
                  466
                  504
                  424
               
               
                  
                     
                  
               
            
         
      
      
         Starting in 2013, the Budget consolidates the administrative operations currently provided under the Bureau of the Public
            Debt and the Financial Management Service, the operational arms of Treasury's Fiscal Service, under a single appropriation.
            This allows Treasury to eliminate duplicative functions and better enables the Department to provide leadership across the
            Federal Government to improve financial management while maintaining existing core Federal financial management operations.
            These activities include providing the disbursement of Federal government payments and receipts; collecting delinquent debt;
            providing government-wide accounting and reporting services; borrowing the money needed to operate the Federal government;
            accounting for the debt; and providing accounting and other reimbursable services to government agencies. 
         
         The Budget provides resources to support the core operational activities of the Fiscal Service, with a focus on increasing
            the number of electronic transactions with the public; reducing improper payments; improving the effectiveness of debt collection
            activities; and developing new solutions for streamlining government-wide accounting.
         
         DISTRIBUTION OF GROSS BUDGET AUTHORITY AND OUTLAYS BY ACCOUNT (in millions of dollars)
         
            
               
                  
                     
                        
                     
                  
                  
                     Distribution of budget authority by account:
                     2011
                     2012
                     2013
                  
                  
                     
                        
                     
                  
                  
                     Salaries and Expenses, Financial Management Service
                     398
                     387
                     0
                  
                  
                     Administering the Public Debt, Bureau of the Public Debt
                     203
                     199
                     0
                  
                  
                     
                        
                     
                  
                  
                     Salaries and Expenses, Fiscal Service
                     0
                     0
                     535
                  
                  
                     
                     
                        
                     
                     
                        
                     
                     
                        
                     
                  
                  
                     
                        
                     
                  
                  
                     Total Budget Authority:
                     601
                     586
                     535
                  
                  
                     
                     
                        
                     
                     
                        
                     
                     
                        
                     
                  
                  
                     
                        
                     
                  
               
            
         
         
            
               
                  
                     
                        
                     
                  
                  
                     
                     
                     
                     
                  
                  
                     
                        
                     
                  
                  
                     
                        
                     
                  
                  
                     Distribution of outlays by account:
                     2011
                     2012
                     2013
                  
                  
                     
                        
                     
                  
                  
                     Salaries and Expenses, Financial Management Service
                     392
                     373
                     0
                  
                  
                     Administering the Public Debt, Bureau of the Public Debt
                     197
                     192
                     0
                  
                  
                     
                        
                     
                  
                  
                     Salaries and Expenses, Fiscal Service
                     0
                     0
                     524
                  
                  
                     
                     
                        
                     
                     
                        
                     
                     
                        
                     
                  
                  
                     
                        
                     
                  
                  
                     Total Outlays:
                     589
                     565
                     524
                  
                  
                     
                     
                        
                     
                     
                        
                     
                     
                        
                     
                  
                  
                     
                        
                     
                  
               
            
         
      
      Object Classification (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 20â0520â0â1â800
                  2011 actual
                  2012 est.
                  2013 est.
               
               
                  
                     
                  
               
               
                  
                  Direct obligations:
               
               
                  
                  Personnel compensation:
               
               
                  11.1
                  Full-time permanent
                  203
                  199
                  196
               
               
                  11.3
                  Other than full-time permanent
                  3
                  3
                  2
               
               
                  11.5
                  Other personnel compensation
                  2
                  2
                  2
               
               
                  11.8
                  Special personal services payments
                  4
                  37
                  31
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  11.9
                  Total personnel compensation
                  212
                  241
                  231
               
               
                  12.1
                  Civilian personnel benefits
                  57
                  52
                  53
               
               
                  13.0
                  Benefits for former personnel
                  1
                  3
                  5
               
               
                  21.0
                  Travel and transportation of persons
                  4
                  4
                  4
               
               
                  23.1
                  Rental payments to GSA
                  23
                  27
                  26
               
               
                  23.2
                  Rental payments to others
                  1
                  1
                  1
               
               
                  23.3
                  Communications, utilities, and miscellaneous charges
                  18
                  16
                  13
               
               
                  24.0
                  Printing and reproduction
                  1
                  1
                  
               
               
                  25.1
                  Advisory and assistance services
                  15
                  13
                  14
               
               
                  25.2
                  Other services from non-Federal sources
                  48
                  17
                  19
               
               
                  25.3
                  Other goods and services from Federal sources
                  61
                  47
                  44
               
               
                  25.4
                  Operation and maintenance of facilities
                  2
                  2
                  2
               
               
                  25.7
                  Operation and maintenance of equipment
                  16
                  8
                  8
               
               
                  26.0
                  Supplies and materials
                  5
                  6
                  4
               
               
                  31.0
                  Equipment
                  12
                  8
                  9
               
               
                  32.0
                  Land and structures
                  4
                  2
                  2
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  99.0
                  Direct obligations
                  480
                  448
                  435
               
               
                  99.0
                  Reimbursable obligations
                  191
                  202
                  174
               
               
                  99.5
                  Below reporting threshold
                  
                  
                  1
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  99.9
                  Total new obligations
                  671
                  650
                  610
               
               
                  
                     
                  
               
            
         
      
      Employment Summary
      
         
            
               
                  
                     
                  
               
               
                  Identification code 20â0520â0â1â800
                  2011 actual
                  2012 est.
                  2013 est.
               
               
                  
                     
                  
               
               
                  1001
                  Direct civilian full-time equivalent employment
                  2,378
                  2,368
                  2,310
               
               
                  2001
                  Reimbursable civilian full-time equivalent employment
                  256
                  270
                  263
               
               
                  
                     
                  
               
            
         
      
         Salaries and Expenses, Fiscal Service                                                                                    
            
         
         (Legislative proposal, subject to PAYGO)Program and Financing (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 20â0520â4â1â800
                  2011 actual
                  2012 est.
                  2013 est.
               
               
                  
                     
                  
               
               
                  
                  Obligations by program activity:
               
               
                  0001
                  Asset Recovery
                  
                  
                  1
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  0900
                  Total new obligations (object class 11.1)
                  
                  
                  1
               
               
                  
                     
                  
               
               
                  
                  Budgetary Resources:
               
               
                  
                  Budget authority:
               
               
                  
                  Appropriations, mandatory:
               
               
                  1200
                  Appropriation
                  
                  
                  1
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  1260
                  Appropriations, mandatory (total)
                  
                  
                  1
               
               
                  1930
                  Total budgetary resources available
                  
                  
                  1
               
               
                  
                     
                  
               
               
                  
                  Change in obligated balance:
               
               
                  3030
                  Obligations incurred, unexpired accounts
                  
                  
                  1
               
               
                  3040
                  Outlays (gross)
                  
                  
                  â1
               
               
                  
                     
                  
               
               
                  
                  Budget authority and outlays, net:
               
               
                  
                  Mandatory:
               
               
                  4090
                  Budget authority, gross
                  
                  
                  1
               
               
                  
                  Outlays, gross:
               
               
                  4100
                  Outlays from new mandatory authority
                  
                  
                  1
               
               
                  4180
                  Budget authority, net (total)
                  
                  
                  1
               
               
                  4190
                  Outlays, net (total)
                  
                  
                  1
               
               
                  
                     
                  
               
            
         
      
      Employment Summary
      
         
            
               
                  
                     
                  
               
               
                  Identification code 20â0520â4â1â800
                  2011 actual
                  2012 est.
                  2013 est.
               
               
                  
                     
                  
               
               
                  1001
                  Direct civilian full-time equivalent employment
                  
                  
                  3
               
               
                  
                     
                  
               
            
         
      
         Reimbursements to Federal Reserve Banks                                                                                  
            
         Program and Financing (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 20â0562â0â1â803
                  2011 actual
                  2012 est.
                  2013 est.
               
               
                  
                     
                  
               
               
                  
                  Obligations by program activity:
               
               
                  0001
                  Direct program activity
                  124
                  119
                  107
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  0900
                  Total new obligations (object class 25.3)
                  124
                  119
                  107
               
               
                  
                     
                  
               
               
                  
                  Budgetary Resources:
               
               
                  
                  Budget authority:
               
               
                  
                  Appropriations, mandatory:
               
               
                  1200
                  Appropriation
                  124
                  119
                  107
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  1260
                  Appropriations, mandatory (total)
                  124
                  119
                  107
               
               
                  1930
                  Total budgetary resources available
                  124
                  119
                  107
               
               
                  
                     
                  
               
               
                  
                  Change in obligated balance:
               
               
                  
                  Obligated balance, start of year (net):
               
               
                  3000
                  Unpaid obligations, brought forward, Oct 1  (gross)
                  30
                  29
                  30
               
               
                  3030
                  Obligations incurred, unexpired accounts
                  124
                  119
                  107
               
               
                  3040
                  Outlays (gross)
                  â125
                  â118
                  â110
               
               
                  
                  Obligated balance, end of year (net):
               
               
                  3090
                  Unpaid obligations, end of year (gross)
                  29
                  30
                  27
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  3100
                  Obligated balance, end of year (net)
                  29
                  30
                  27
               
               
                  
                     
                  
               
               
                  
                  Budget authority and outlays, net:
               
               
                  
                  Mandatory:
               
               
                  4090
                  Budget authority, gross
                  124
                  119
                  107
               
               
                  
                  Outlays, gross:
               
               
                  4100
                  Outlays from new mandatory authority
                  95
                  89
                  80
               
               
                  4101
                  Outlays from mandatory balances
                  30
                  29
                  30
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  4110
                  Outlays, gross (total)
                  125
                  118
                  110
               
               
                  4180
                  Budget authority, net (total)
                  124
                  119
                  107
               
               
                  4190
                  Outlays, net (total)
                  125
                  118
                  110
               
               
                  
                     
                  
               
            
         
      
      
         This fund was established by the Treasury, Postal Service and General Government Appropriations Act of 1991 (P.L. 101â509,
            104 Stat. 1394) as a permanent, indefinite appropriation to allow the Bureau of the Public Debt to reimburse the Federal Reserve
            Banks for acting as fiscal agents of the Federal Government in support of financing the public debt.  
         
      
         Payment to the Resolution Funding Corporation                                                                            
            
         Program and Financing (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 20â1851â0â1â908
                  2011 actual
                  2012 est.
                  2013 est.
               
               
                  
                     
                  
               
               
                  
                  Obligations by program activity:
               
               
                  0001
                  Direct program activity
                  2,239
                  2,628
                  2,628
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  0900
                  Total new obligations (object class 41.0)
                  2,239
                  2,628
                  2,628
               
               
                  
                     
                  
               
               
                  
                  Budgetary Resources:
               
               
                  
                  Budget authority:
               
               
                  
                  Appropriations, mandatory:
               
               
                  1200
                  Appropriation
                  2,239
                  2,628
                  2,628
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  1260
                  Appropriations, mandatory (total)
                  2,239
                  2,628
                  2,628
               
               
                  1930
                  Total budgetary resources available
                  2,239
                  2,628
                  2,628
               
               
                  
                     
                  
               
               
                  
                  Change in obligated balance:
               
               
                  3030
                  Obligations incurred, unexpired accounts
                  2,239
                  2,628
                  2,628
               
               
                  3040
                  Outlays (gross)
                  â2,239
                  â2,628
                  â2,628
               
               
                  
                     
                  
               
               
                  
                  Budget authority and outlays, net:
               
               
                  
                  Mandatory:
               
               
                  4090
                  Budget authority, gross
                  2,239
                  2,628
                  2,628
               
               
                  
                  Outlays, gross:
               
               
                  4100
                  Outlays from new mandatory authority
                  2,239
                  2,628
                  2,628
               
               
                  4180
                  Budget authority, net (total)
                  2,239
                  2,628
                  2,628
               
               
                  4190
                  Outlays, net (total)
                  2,239
                  2,628
                  2,628
               
               
                  
                     
                  
               
            
         
      
      
         The Financial Institutions Reform, Recovery, and Enforcement Act of 1989 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, indefinite, mandatory funds appropriated to the Treasury shall be used to meet the shortfall.
         
      
         Payment to the Cheyenne River Sioux Tribal Recovery Trust Fund                                                           
            
         Program and Financing (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 20â1805â0â1â452
                  2011 actual
                  2012 est.
                  2013 est.
               
               
                  
                     
                  
               
               
                  
                  Obligations by program activity:
               
               
                  0001
                  Expenditure transfer to Tribal Trust Accounts
                  
                  436
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  0900
                  Total new obligations (object class 94.0)
                  
                  436
                  
               
               
                  
                     
                  
               
               
                  
                  Budgetary Resources:
               
               
                  
                  Budget authority:
               
               
                  
                  Appropriations, mandatory:
               
               
                  1200
                  Appropriation
                  
                  436
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  1260
                  Appropriations, mandatory (total)
                  
                  436
                  
               
               
                  1900
                  Budget authority (total)
                  
                  436
                  
               
               
                  1930
                  Total budgetary resources available
                  
                  436
                  
               
               
                  
                     
                  
               
               
                  
                  Change in obligated balance:
               
               
                  3030
                  Obligations incurred, unexpired accounts
                  
                  436
                  
               
               
                  3040
                  Outlays (gross)
                  
                  â436
                  
               
               
                  
                     
                  
               
               
                  
                  Budget authority and outlays, net:
               
               
                  
                  Mandatory:
               
               
                  4090
                  Budget authority, gross
                  
                  436
                  
               
               
                  
                  Outlays, gross:
               
               
                  4100
                  Outlays from new mandatory authority
                  
                  436
                  
               
               
                  4180
                  Budget authority, net (total)
                  
                  436
                  
               
               
                  4190
                  Outlays, net (total)
                  
                  436
                  
               
               
                  
                     
                  
               
            
         
      
         Federal Reserve Bank Reimbursement Fund                                                                                  
            
         Program and Financing (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 20â1884â0â1â803
                  2011 actual
                  2012 est.
                  2013 est.
               
               
                  
                     
                  
               
               
                  
                  Obligations by program activity:
               
               
                  0001
                  Federal Reserve Bank services
                  324
                  329
                  331
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  0900
                  Total new obligations (object class 25.2)
                  324
                  329
                  331
               
               
                  
                     
                  
               
               
                  
                  Budgetary Resources:
               
               
                  
                  Budget authority:
               
               
                  
                  Appropriations, mandatory:
               
               
                  1200
                  Appropriation
                  324
                  329
                  331
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  1260
                  Appropriations, mandatory (total)
                  324
                  329
                  331
               
               
                  1900
                  Budget authority (total)
                  324
                  329
                  331
               
               
                  1930
                  Total budgetary resources available
                  324
                  329
                  331
               
               
                  
                     
                  
               
               
                  
                  Change in obligated balance:
               
               
                  
                  Obligated balance, start of year (net):
               
               
                  3000
                  Unpaid obligations, brought forward, Oct 1  (gross)
                  76
                  80
                  80
               
               
                  3030
                  Obligations incurred, unexpired accounts
                  324
                  329
                  331
               
               
                  3040
                  Outlays (gross)
                  â320
                  â329
                  â331
               
               
                  
                  Obligated balance, end of year (net):
               
               
                  3090
                  Unpaid obligations, end of year (gross)
                  80
                  80
                  80
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  3100
                  Obligated balance, end of year (net)
                  80
                  80
                  80
               
               
                  
                     
                  
               
               
                  
                  Budget authority and outlays, net:
               
               
                  
                  Mandatory:
               
               
                  4090
                  Budget authority, gross
                  324
                  329
                  331
               
               
                  
                  Outlays, gross:
               
               
                  4100
                  Outlays from new mandatory authority
                  243
                  253
                  250
               
               
                  4101
                  Outlays from mandatory balances
                  77
                  76
                  81
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  4110
                  Outlays, gross (total)
                  320
                  329
                  331
               
               
                  
                  Offsets against gross budget authority and outlays:
               
               
                  
                  Offsetting collections (collected) from:
               
               
                  4180
                  Budget authority, net (total)
                  324
                  329
                  331
               
               
                  4190
                  Outlays, net (total)
                  320
                  329
                  331
               
               
                  
                     
                  
               
            
         
      
      
          This Fund was established by the Treasury and General Government Appropriations Act, 1998, Title I, (P.L. 105â61, 111 Stat.
            1276) as a permanent, indefinite appropriation to reimburse Federal Reserve Banks for services provided in their capacity
            as depositaries and fiscal agents for the United States. 
         
      
         Payment of Government Losses in Shipment                                                                                 
            
         Program and Financing (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 20â1710â0â1â803
                  2011 actual
                  2012 est.
                  2013 est.
               
               
                  
                     
                  
               
               
                  
                  Obligations by program activity:
               
               
                  0001
                  Direct program activity
                  1
                  1
                  1
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  0900
                  Total new obligations (object class 42.0)
                  1
                  1
                  1
               
               
                  
                     
                  
               
               
                  
                  Budgetary Resources:
               
               
                  
                  Budget authority:
               
               
                  
                  Appropriations, mandatory:
               
               
                  1200
                  Appropriation
                  1
                  1
                  1
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  1260
                  Appropriations, mandatory (total)
                  1
                  1
                  1
               
               
                  1930
                  Total budgetary resources available
                  1
                  1
                  1
               
               
                  
                     
                  
               
               
                  
                  Change in obligated balance:
               
               
                  3030
                  Obligations incurred, unexpired accounts
                  1
                  1
                  1
               
               
                  3040
                  Outlays (gross)
                  â1
                  â1
                  â1
               
               
                  
                     
                  
               
               
                  
                  Budget authority and outlays, net:
               
               
                  
                  Mandatory:
               
               
                  4090
                  Budget authority, gross
                  1
                  1
                  1
               
               
                  
                  Outlays, gross:
               
               
                  4100
                  Outlays from new mandatory authority
                  1
                  1
                  1
               
               
                  4180
                  Budget authority, net (total)
                  1
                  1
                  1
               
               
                  4190
                  Outlays, net (total)
                  1
                  1
                  1
               
               
                  
                     
                  
               
            
         
      
      
         This account was created as self-insurance to cover losses in shipment of Government property such as coins, currency, securities,
            certain losses incurred by the Postal Service, and losses in connection with the redemption of savings bonds. Approximately
            1,100 claims are paid annually.
         
      
         Financial Agent Services                                                                                                 
            
         Program and Financing (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 20â1802â0â1â803
                  2011 actual
                  2012 est.
                  2013 est.
               
               
                  
                     
                  
               
               
                  
                  Obligations by program activity:
               
               
                  0001
                  Financial agent services
                  625
                  645
                  610
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  0900
                  Total new obligations (object class 25.1)
                  625
                  645
                  610
               
               
                  
                     
                  
               
               
                  
                  Budgetary Resources:
               
               
                  
                  Unobligated balance:
               
               
                  1021
                  Recoveries of prior year unpaid obligations
                  2
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  1050
                  Unobligated balance (total)
                  2
                  
                  
               
               
                  
                  Budget authority:
               
               
                  
                  Appropriations, mandatory:
               
               
                  1200
                  Appropriation
                  644
                  662
                  627
               
               
                  1220
                  Transferred to other accounts [20â0126]
                  â21
                  â17
                  â17
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  1260
                  Appropriations, mandatory (total)
                  623
                  645
                  610
               
               
                  1930
                  Total budgetary resources available
                  625
                  645
                  610
               
               
                  
                     
                  
               
               
                  
                  Change in obligated balance:
               
               
                  
                  Obligated balance, start of year (net):
               
               
                  3000
                  Unpaid obligations, brought forward, Oct 1  (gross)
                  53
                  57
                  57
               
               
                  3030
                  Obligations incurred, unexpired accounts
                  625
                  645
                  610
               
               
                  3040
                  Outlays (gross)
                  â619
                  â645
                  â610
               
               
                  3080
                  Recoveries of prior year unpaid obligations, unexpired
                  â2
                  
                  
               
               
                  
                  Obligated balance, end of year (net):
               
               
                  3090
                  Unpaid obligations, end of year (gross)
                  57
                  57
                  57
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  3100
                  Obligated balance, end of year (net)
                  57
                  57
                  57
               
               
                  
                     
                  
               
               
                  
                  Budget authority and outlays, net:
               
               
                  
                  Mandatory:
               
               
                  4090
                  Budget authority, gross
                  623
                  645
                  610
               
               
                  
                  Outlays, gross:
               
               
                  4100
                  Outlays from new mandatory authority
                  566
                  588
                  556
               
               
                  4101
                  Outlays from mandatory balances
                  53
                  57
                  54
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  4110
                  Outlays, gross (total)
                  619
                  645
                  610
               
               
                  4180
                  Budget authority, net (total)
                  623
                  645
                  610
               
               
                  4190
                  Outlays, net (total)
                  619
                  645
                  610
               
               
                  
                     
                  
               
            
         
      
      
         This permanent, indefinite appropriation was established to reimburse financial institutions for the services they provide
            as depositaries and financial agents of the Federal government. The services include the acceptance and processing of deposits
            of public money, as well as services essential to the disbursement of and accounting for public monies. The services provided
            are authorized under numerous statutes including, but not limited to, 12 U.S.C. 90 and 265. This permanent, indefinite appropriation
            is authorized by P.L. 108â100, the "Check Clearing for the 21st Century Act,'' and permanently appropriated by P.L. 108â199,
            the "Consolidated Appropriations Act of 2004.'' Additionally, financial agent administrative and financial analysis costs
            for the Government Sponsored Enterprise Mortgage Backed Securities Purchase Program and State Housing Finance Agency program
            are reimbursed from this account.  
         
      
         Interest on Uninvested Funds                                                                                             
            
         Program and Financing (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 20â1860â0â1â908
                  2011 actual
                  2012 est.
                  2013 est.
               
               
                  
                     
                  
               
               
                  
                  Obligations by program activity:
               
               
                  0001
                  Interest of uninvested funds
                  15
                  12
                  12
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  0900
                  Total new obligations (object class 43.0)
                  15
                  12
                  12
               
               
                  
                     
                  
               
               
                  
                  Budgetary Resources:
               
               
                  
                  Budget authority:
               
               
                  
                  Appropriations, mandatory:
               
               
                  1200
                  Appropriation
                  15
                  12
                  12
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  1260
                  Appropriations, mandatory (total)
                  15
                  12
                  12
               
               
                  1930
                  Total budgetary resources available
                  15
                  12
                  12
               
               
                  
                     
                  
               
               
                  
                  Change in obligated balance:
               
               
                  
                  Obligated balance, start of year (net):
               
               
                  3000
                  Unpaid obligations, brought forward, Oct 1  (gross)
                  20
                  25
                  25
               
               
                  3030
                  Obligations incurred, unexpired accounts
                  15
                  12
                  12
               
               
                  3040
                  Outlays (gross)
                  â10
                  â12
                  â12
               
               
                  
                  Obligated balance, end of year (net):
               
               
                  3090
                  Unpaid obligations, end of year (gross)
                  25
                  25
                  25
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  3100
                  Obligated balance, end of year (net)
                  25
                  25
                  25
               
               
                  
                     
                  
               
               
                  
                  Budget authority and outlays, net:
               
               
                  
                  Mandatory:
               
               
                  4090
                  Budget authority, gross
                  15
                  12
                  12
               
               
                  
                  Outlays, gross:
               
               
                  4101
                  Outlays from mandatory balances
                  10
                  12
                  12
               
               
                  4180
                  Budget authority, net (total)
                  15
                  12
                  12
               
               
                  4190
                  Outlays, net (total)
                  10
                  12
                  12
               
               
                  
                     
                  
               
            
         
      
      
         This account was established for the purpose of paying interest on certain uninvested funds placed in trust in the Treasury
            in accordance with various statutes (31 U.S.C. 1321; 2 U.S.C. 158 (P.L. 94â289); 20 U.S.C. 74a (P.L. 94â418) and 101; 24 U.S.C.
            46 (P.L. 94â290; and 69 Stat. 533).
         
      
         Federal Interest Liabilities to States                                                                                   
            
         Program and Financing (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 20â1877â0â1â908
                  2011 actual
                  2012 est.
                  2013 est.
               
               
                  
                     
                  
               
               
                  
                  Obligations by program activity:
               
               
                  0001
                  Federal interest liabilities to States
                  1
                  2
                  2
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  0900
                  Total new obligations (object class 25.2)
                  1
                  2
                  2
               
               
                  
                     
                  
               
               
                  
                  Budgetary Resources:
               
               
                  
                  Budget authority:
               
               
                  
                  Appropriations, mandatory:
               
               
                  1200
                  Appropriation
                  1
                  2
                  2
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  1260
                  Appropriations, mandatory (total)
                  1
                  2
                  2
               
               
                  1930
                  Total budgetary resources available
                  1
                  2
                  2
               
               
                  
                     
                  
               
               
                  
                  Change in obligated balance:
               
               
                  3030
                  Obligations incurred, unexpired accounts
                  1
                  2
                  2
               
               
                  3040
                  Outlays (gross)
                  â1
                  â2
                  â2
               
               
                  
                     
                  
               
               
                  
                  Budget authority and outlays, net:
               
               
                  
                  Mandatory:
               
               
                  4090
                  Budget authority, gross
                  1
                  2
                  2
               
               
                  
                  Outlays, gross:
               
               
                  4100
                  Outlays from new mandatory authority
                  1
                  2
                  2
               
               
                  4180
                  Budget authority, net (total)
                  1
                  2
                  2
               
               
                  4190
                  Outlays, net (total)
                  1
                  2
                  2
               
               
                  
                     
                  
               
            
         
      
      
          Pursuant to the Cash Management Improvement Act (P.L. 101â453, 104 Stat. 1058) as amended (P.L. 102â589, 106 Stat. 5133),
            and Treasury implementing regulations codified at 31 CFR Part 205, under certain circumstances, interest is paid to states
            when Federal funds are not transferred to states in a timely manner.
         
      
         Interest Paid to Credit Financing Accounts                                                                               
            
         Program and Financing (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 20â1880â0â1â908
                  2011 actual
                  2012 est.
                  2013 est.
               
               
                  
                     
                  
               
               
                  
                  Obligations by program activity:
               
               
                  0001
                  Interest paid to credit financing accounts
                  10,470
                  16,220
                  12,820
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  0900
                  Total new obligations (object class 43.0)
                  10,470
                  16,220
                  12,820
               
               
                  
                     
                  
               
               
                  
                  Budgetary Resources:
               
               
                  
                  Budget authority:
               
               
                  
                  Appropriations, mandatory:
               
               
                  1200
                  Appropriation
                  10,470
                  16,220
                  12,820
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  1260
                  Appropriations, mandatory (total)
                  10,470
                  16,220
                  12,820
               
               
                  1900
                  Budget authority (total)
                  10,470
                  16,220
                  12,820
               
               
                  1930
                  Total budgetary resources available
                  10,470
                  16,220
                  12,820
               
               
                  
                     
                  
               
               
                  
                  Change in obligated balance:
               
               
                  
                  Obligated balance, start of year (net):
               
               
                  3000
                  Unpaid obligations, brought forward, Oct 1  (gross)
                  
                  1
                  
               
               
                  3030
                  Obligations incurred, unexpired accounts
                  10,470
                  16,220
                  12,820
               
               
                  3040
                  Outlays (gross)
                  â10,469
                  â16,221
                  â12,820
               
               
                  
                  Obligated balance, end of year (net):
               
               
                  3090
                  Unpaid obligations, end of year (gross)
                  1
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  3100
                  Obligated balance, end of year (net)
                  1
                  
                  
               
               
                  
                     
                  
               
               
                  
                  Budget authority and outlays, net:
               
               
                  
                  Mandatory:
               
               
                  4090
                  Budget authority, gross
                  10,470
                  16,220
                  12,820
               
               
                  
                  Outlays, gross:
               
               
                  4100
                  Outlays from new mandatory authority
                  10,469
                  16,220
                  12,820
               
               
                  4101
                  Outlays from mandatory balances
                  
                  1
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  4110
                  Outlays, gross (total)
                  10,469
                  16,221
                  12,820
               
               
                  4180
                  Budget authority, net (total)
                  10,470
                  16,220
                  12,820
               
               
                  4190
                  Outlays, net (total)
                  10,469
                  16,221
                  12,820
               
               
                  
                     
                  
               
            
         
      
      
         This account pays interest on the invested balances of guaranteed and direct loan financing accounts. For guaranteed loan
            financing accounts, balances result when the accounts receive up-front payments and fees to be held in reserve to make payments
            on defaults. Direct loan financing accounts normally borrow from Treasury to disburse loans and receive interest and principal
            payments and other payments from borrowers. Because direct loan financing accounts generally repay borrowing from Treasury
            at the end of the year, they can build up balances of payments received during the year. Interest on invested balances is
            paid to the financing accounts from the general fund of the Treasury, in accordance with section 505(c) of the Federal Credit
            Reform Act of 1990.
         
      
         Claims, Judgments, and Relief Acts                                                                                       
            
         Program and Financing (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 20â1895â0â1â808
                  2011 actual
                  2012 est.
                  2013 est.
               
               
                  
                     
                  
               
               
                  
                  Obligations by program activity:
               
               
                  0001
                  Claims for damages
                  10
                  8
                  8
               
               
                  0003
                  Claims for contract disputes
                  119
                  67
                  76
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  0091
                  Total claims adjudicated administratively
                  129
                  75
                  84
               
               
                  0101
                  Judgments, Court of Claims
                  963
                  708
                  276
               
               
                  0102
                  Judgments, U.S. courts
                  1,200
                  5,132
                  456
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  0191
                  Total court judgments
                  2,163
                  5,840
                  732
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  0900
                  Total new obligations
                  2,292
                  5,915
                  816
               
               
                  
                     
                  
               
               
                  
                  Budgetary Resources:
               
               
                  
                  Budget authority:
               
               
                  
                  Appropriations, mandatory:
               
               
                  1200
                  Appropriation
                  2,290
                  5,915
                  816
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  1260
                  Appropriations, mandatory (total)
                  2,290
                  5,915
                  816
               
               
                  
                  Spending authority from offsetting collections, mandatory:
               
               
                  1800
                  Collected
                  2
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  1850
                  Spending auth from offsetting collections, mand (total)
                  2
                  
                  
               
               
                  1900
                  Budget authority (total)
                  2,292
                  5,915
                  816
               
               
                  1930
                  Total budgetary resources available
                  2,292
                  5,915
                  816
               
               
                  
                     
                  
               
               
                  
                  Change in obligated balance:
               
               
                  
                  Obligated balance, start of year (net):
               
               
                  3000
                  Unpaid obligations, brought forward, Oct 1  (gross)
                  112
                  20
                  20
               
               
                  3030
                  Obligations incurred, unexpired accounts
                  2,292
                  5,915
                  816
               
               
                  3040
                  Outlays (gross)
                  â2,384
                  â5,915
                  â816
               
               
                  
                  Obligated balance, end of year (net):
               
               
                  3090
                  Unpaid obligations, end of year (gross)
                  20
                  20
                  20
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  3100
                  Obligated balance, end of year (net)
                  20
                  20
                  20
               
               
                  
                     
                  
               
               
                  
                  Budget authority and outlays, net:
               
               
                  
                  Mandatory:
               
               
                  4090
                  Budget authority, gross
                  2,292
                  5,915
                  816
               
               
                  
                  Outlays, gross:
               
               
                  4100
                  Outlays from new mandatory authority
                  2,272
                  5,875
                  776
               
               
                  4101
                  Outlays from mandatory balances
                  112
                  40
                  40
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  4110
                  Outlays, gross (total)
                  2,384
                  5,915
                  816
               
               
                  
                  Offsets against gross budget authority and outlays:
               
               
                  
                  Offsetting collections (collected) from:
               
               
                  4123
                  Non-Federal sources
                  â2
                  
                  
               
               
                  4180
                  Budget authority, net (total)
                  2,290
                  5,915
                  816
               
               
                  4190
                  Outlays, net (total)
                  2,382
                  5,915
                  816
               
               
                  
                     
                  
               
            
         
      
      
         Appropriations are made for cases in which the Federal government is found by courts to be liable 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 95â26 authorized a permanent, indefinite appropriation to pay certain judgments from the General Fund of
            the Treasury.  
         
      
      Object Classification (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 20â1895â0â1â808
                  2011 actual
                  2012 est.
                  2013 est.
               
               
                  
                     
                  
               
               
                  42.0
                  Direct obligations: Insurance claims and indemnities
                  2,290
                  5,915
                  816
               
               
                  99.0
                  Reimbursable obligations
                  2
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  99.9
                  Total new obligations
                  2,292
                  5,915
                  816
               
               
                  
                     
                  
               
            
         
      
         Restitution of Forgone Interest                                                                                          
            
         Program and Financing (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 20â1875â0â1â908
                  2011 actual
                  2012 est.
                  2013 est.
               
               
                  
                     
                  
               
               
                  
                  Obligations by program activity:
               
               
                  0001
                  Direct program activity
                  875
                  41
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  0900
                  Total new obligations (object class 43.0)
                  875
                  41
                  
               
               
                  
                     
                  
               
               
                  
                  Budgetary Resources:
               
               
                  
                  Budget authority:
               
               
                  
                  Appropriations, mandatory:
               
               
                  1200
                  Appropriation
                  875
                  41
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  1260
                  Appropriations, mandatory (total)
                  875
                  41
                  
               
               
                  1930
                  Total budgetary resources available
                  875
                  41
                  
               
               
                  
                     
                  
               
               
                  
                  Change in obligated balance:
               
               
                  
                  Obligated balance, start of year (net):
               
               
                  3000
                  Unpaid obligations, brought forward, Oct 1  (gross)
                  
                  497
                  
               
               
                  3030
                  Obligations incurred, unexpired accounts
                  875
                  41
                  
               
               
                  3040
                  Outlays (gross)
                  â378
                  â538
                  
               
               
                  
                  Obligated balance, end of year (net):
               
               
                  3090
                  Unpaid obligations, end of year (gross)
                  497
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  3100
                  Obligated balance, end of year (net)
                  497
                  
                  
               
               
                  
                     
                  
               
               
                  
                  Budget authority and outlays, net:
               
               
                  
                  Mandatory:
               
               
                  4090
                  Budget authority, gross
                  875
                  41
                  
               
               
                  
                  Outlays, gross:
               
               
                  4100
                  Outlays from new mandatory authority
                  378
                  41
                  
               
               
                  4101
                  Outlays from mandatory balances
                  
                  497
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  4110
                  Outlays, gross (total)
                  378
                  538
                  
               
               
                  4180
                  Budget authority, net (total)
                  875
                  41
                  
               
               
                  4190
                  Outlays, net (total)
                  378
                  538
                  
               
               
                  
                     
                  
               
            
         
      
         Payment to FRA for AMTRAK Debt Restructuring                                                                             
            
         Program and Financing (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 20â1825â0â1â401
                  2011 actual
                  2012 est.
                  2013 est.
               
               
                  
                     
                  
               
               
                  
                  Obligations by program activity:
               
               
                  0001
                  Direct program activity
                  52
                  309
                  59
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  0900
                  Total new obligations (object class 43.0)
                  52
                  309
                  59
               
               
                  
                     
                  
               
               
                  
                  Budgetary Resources:
               
               
                  
                  Budget authority:
               
               
                  
                  Appropriations, mandatory:
               
               
                  1200
                  Appropriation
                  52
                  309
                  59
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  1260
                  Appropriations, mandatory (total)
                  52
                  309
                  59
               
               
                  1930
                  Total budgetary resources available
                  52
                  309
                  59
               
               
                  
                     
                  
               
               
                  
                  Change in obligated balance:
               
               
                  3030
                  Obligations incurred, unexpired accounts
                  52
                  309
                  59
               
               
                  3040
                  Outlays (gross)
                  â52
                  â309
                  â59
               
               
                  
                     
                  
               
               
                  
                  Budget authority and outlays, net:
               
               
                  
                  Mandatory:
               
               
                  4090
                  Budget authority, gross
                  52
                  309
                  59
               
               
                  
                  Outlays, gross:
               
               
                  4100
                  Outlays from new mandatory authority
                  52
                  309
                  59
               
               
                  4180
                  Budget authority, net (total)
                  52
                  309
                  59
               
               
                  4190
                  Outlays, net (total)
                  52
                  309
                  59
               
               
                  
                     
                  
               
            
         
      
      
         This current, indefinite appropriation was established pursuant to Public Law 110â432 STAT 4914 Sec. 205(d).  The Passenger
            Rail Investment and Improvement Act (PRIIA) of 2008 (Section 205), enacted October 16, 2008, provides that the Secretary of
            the Treasury, in consultation with the Secretary of Transportation and the National Railroad Passenger Corporation (Amtrak),
            may make agreements to restructure (including repay) Amtrak's indebtedness, including leases, outstanding as of the date of
            enactment of PRIIA.  This authorization expires two years after the date of enactment of PRIIA.  Treasury and Transportation,
            acting through the Federal Railroad Administration (FRA) in consultation with each other and Amtrak, will advance payments
            reflecting the early buy-out options (EBO's) on select leases entered into by Amtrak.  
         
      
         Biomass Energy Development                                                                                               
            
         Program and Financing (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 20â0114â0â1â271
                  2011 actual
                  2012 est.
                  2013 est.
               
               
                  
                     
                  
               
               
                  
                  Budgetary Resources:
               
               
                  
                  Budget authority:
               
               
                  
                  Spending authority from offsetting collections, mandatory:
               
               
                  1800
                  Collected
                  7
                  6
                  
               
               
                  1820
                  Capital transfer of spending authority from offsetting collections to general fund
                  â7
                  â6
                  
               
               
                  
                     
                  
               
               
                  
                  Budget authority and outlays, net:
               
               
                  
                  Mandatory:
               
               
                  
                  Offsets against gross budget authority and outlays:
               
               
                  
                  Offsetting collections (collected) from:
               
               
                  4120
                  Federal sources
                  â7
                  â6
                  
               
               
                  4180
                  Budget authority, net (total)
                  â7
                  â6
                  
               
               
                  4190
                  Outlays, net (total)
                  â7
                  â6
                  
               
               
                  
                     
                  
               
            
         
      
      Status of Guaranteed Loans (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 20â0114â0â1â271
                  2011 actual
                  2012 est.
                  2013 est.
               
               
                  
                     
                  
               
               
                  
                  Addendum:
               
               
                  
                  Cumulative balance of defaulted guaranteed loans that result in loans receivable:
               
               
                  2310
                  Outstanding, start of year
                  30
                  27
                  23
               
               
                  2351
                  Repayments of loans receivable
                  â3
                  â4
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  2390
                  Outstanding, end of year
                  27
                  23
                  23
               
               
                  
                     
                  
               
            
         
      
      
         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 of 1980.  The three 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 Corporation (formerly the New Energy Company of Indiana), entered into a Forbearance agreement with DOE in April 2009
            due to financial issues.  It remains unclear as to when Quarterly payments will resume.  The New Energy loan maturity date
            is 12/31/2012.  However due to the current financial situation of the company and the status of the ethanol market, the ability
            of the company to make payments in 2012 and to close out the loan on 12/31/2012 is uncertain but under evaluation at this
            time.
         
      
      Balance Sheet (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 20â0114â0â1â271
                  2010 actual
                  2011 actual
               
               
                  
                     
                  
               
               
                  
                  ASSETS:
               
               
                  1701
                  Defaulted guaranteed loans, gross
                  30
                  27
               
               
                  1702
                  Interest receivable
                  5
                  5
               
               
                  1703
                  Allowance for estimated uncollectible loans and interest (-)
                  â23
                  â26
               
               
                  
                  
                  
                     
                  
                  
                     
                  
               
               
                  1799
                  Value of assets related to loan guarantees
                  12
                  6
               
               
                  
                  
                  
                     
                  
                  
                     
                  
               
               
                  1999
                  Total assets
                  12
                  6
               
               
                  
                     
                  
               
            
         
      
         Continued Dumping and Subsidy Offset                                                                                     
            
         Program and Financing (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 20â5688â0â2â376
                  2011 actual
                  2012 est.
                  2013 est.
               
               
                  
                     
                  
               
               
                  
                  Obligations by program activity:
               
               
                  0001
                  Continued dumping and subsidy offset
                  126
                  85
                  126
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  0900
                  Total new obligations (object class 41.0)
                  126
                  85
                  126
               
               
                  
                     
                  
               
               
                  
                  Budgetary Resources:
               
               
                  
                  Unobligated balance:
               
               
                  1000
                  Unobligated balance brought forward, Oct 1
                  547
                  513
                  428
               
               
                  
                  Budget authority:
               
               
                  
                  Appropriations, mandatory:
               
               
                  1201
                  Appropriation (special or trust fund)
                  92
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  1260
                  Appropriations, mandatory (total)
                  92
                  
                  
               
               
                  1930
                  Total budgetary resources available
                  639
                  513
                  428
               
               
                  
                  Memorandum (non-add) entries:
               
               
                  1941
                  Unexpired unobligated balance, end of year
                  513
                  428
                  302
               
               
                  
                     
                  
               
               
                  
                  Change in obligated balance:
               
               
                  3030
                  Obligations incurred, unexpired accounts
                  126
                  85
                  126
               
               
                  3040
                  Outlays (gross)
                  â126
                  â85
                  â126
               
               
                  
                     
                  
               
               
                  
                  Budget authority and outlays, net:
               
               
                  
                  Mandatory:
               
               
                  4090
                  Budget authority, gross
                  92
                  
                  
               
               
                  
                  Outlays, gross:
               
               
                  4101
                  Outlays from mandatory balances
                  126
                  85
                  126
               
               
                  4180
                  Budget authority, net (total)
                  92
                  
                  
               
               
                  4190
                  Outlays, net (total)
                  126
                  85
                  126
               
               
                  
                     
                  
               
            
         
      
      
         The Bureau of Customs and Border Protection, Department of Homeland Security, collects duties assessed pursuant to a countervailing
            duty order, an antidumping duty order, or a finding under the Antidumping Act of 1921. Under a provision enacted in 2000,
            the Bureau of Customs and Border Protection, through the Treasury, distributes these duties to affected domestic producers.
            These distributions provide a significant additional subsidy to producers that already gain protection from the increased
            import prices provided by the tariffs. The authority to distribute assessments collected after October 1, 2007 has been repealed.
            Assessments collected before October 1, 2007 will be disbursed as if the authority had not been repealed.
         
      
         Check Forgery Insurance Fund                                                                                             
            
         Program and Financing (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 20â4109â0â3â803
                  2011 actual
                  2012 est.
                  2013 est.
               
               
                  
                     
                  
               
               
                  
                  Obligations by program activity:
               
               
                  0801
                  Reimbursable program
                  20
                  20
                  21
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  0900
                  Total new obligations (object class 42.0)
                  20
                  20
                  21
               
               
                  
                     
                  
               
               
                  
                  Budgetary Resources:
               
               
                  
                  Unobligated balance:
               
               
                  1000
                  Unobligated balance brought forward, Oct 1
                  2
                  6
                  6
               
               
                  
                  Budget authority:
               
               
                  
                  Appropriations, mandatory:
               
               
                  1200
                  Appropriation
                  5
                  2
                  1
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  1260
                  Appropriations, mandatory (total)
                  5
                  2
                  1
               
               
                  
                  Spending authority from offsetting collections, mandatory:
               
               
                  1800
                  Collected
                  19
                  18
                  18
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  1850
                  Spending auth from offsetting collections, mand (total)
                  19
                  18
                  18
               
               
                  1900
                  Budget authority (total)
                  24
                  20
                  19
               
               
                  1930
                  Total budgetary resources available
                  26
                  26
                  25
               
               
                  
                  Memorandum (non-add) entries:
               
               
                  1941
                  Unexpired unobligated balance, end of year
                  6
                  6
                  4
               
               
                  
                     
                  
               
               
                  
                  Change in obligated balance:
               
               
                  
                  Obligated balance, start of year (net):
               
               
                  3000
                  Unpaid obligations, brought forward, Oct 1  (gross)
                  1
                  1
                  
               
               
                  3030
                  Obligations incurred, unexpired accounts
                  20
                  20
                  21
               
               
                  3040
                  Outlays (gross)
                  â20
                  â21
                  â21
               
               
                  
                  Obligated balance, end of year (net):
               
               
                  3090
                  Unpaid obligations, end of year (gross)
                  1
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  3100
                  Obligated balance, end of year (net)
                  1
                  
                  
               
               
                  
                     
                  
               
               
                  
                  Budget authority and outlays, net:
               
               
                  
                  Mandatory:
               
               
                  4090
                  Budget authority, gross
                  24
                  20
                  19
               
               
                  
                  Outlays, gross:
               
               
                  4100
                  Outlays from new mandatory authority
                  18
                  14
                  14
               
               
                  4101
                  Outlays from mandatory balances
                  2
                  7
                  7
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  4110
                  Outlays, gross (total)
                  20
                  21
                  21
               
               
                  
                  Offsets against gross budget authority and outlays:
               
               
                  
                  Offsetting collections (collected) from:
               
               
                  4123
                  Non-Federal sources
                  â19
                  â18
                  â18
               
               
                  4180
                  Budget authority, net (total)
                  5
                  2
                  1
               
               
                  4190
                  Outlays, net (total)
                  1
                  3
                  3
               
               
                  
                     
                  
               
            
         
      
      
         This Fund was established as a permanent, indefinite appropriation in order to maintain adequate funding of the Check Forgery
            Insurance 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.
         
         Public Law 108â447 expanded the use of the Fund to include payments made via electronic funds transfer. A technical correction
            to the Fund's statutes to ensure and clarify that the Fund can be utilized as a funding source for relief of administrative
            disbursing errors was enacted by section 119 of Division D of Public Law 110â161.
         
      
      Object Classification (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 20â4109â0â3â803
                  2011 actual
                  2012 est.
                  2013 est.
               
               
                  
                     
                  
               
               
                  
                  Reimbursable obligations:
               
               
                  42.0
                  Insurance claims and indemnities
                  20
                  20
                  21
               
               
                  99.0
                  Reimbursable obligations
                  20
                  20
                  21
               
               
                  
                     
                  
               
            
         
      
      Trust Funds
         Cheyenne River Sioux Tribe Terrestrial Wildlife Habitat Restoration Trust Fund                                           
            
         Special and Trust Fund Receipts (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 20â8209â0â7â306
                  2011 actual
                  2012 est.
                  2013 est.
               
               
                  
                     
                  
               
               
                  0100
                  Balance, start of year
                  
                  
                  
               
               
                  
                  Receipts:
               
               
                  0240
                  Earnings on Investments, Lower Brule Sioux Tribe Terrestrial Wildlife Habitat Restoration Trust Fund
                  1
                  
                  
               
               
                  0241
                  General Fund Payments, Cheyenne River Sioux Tribe Terrestrial Wildlife Habitat Restoration Trust Fund
                  
                  1
                  1
               
               
                  0242
                  Earnings on Investments, Cheyenne River Sioux Tribe Terrestrial Wildlife Habitat Restoration Trust Fund
                  1
                  1
                  1
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  0299
                  Total receipts and collections
                  2
                  2
                  2
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  0400
                  Total: Balances and collections
                  
                  2
                  2
               
               
                  
                  Appropriations:
               
               
                  0500
                  Cheyenne River Sioux Tribe Terrestrial Wildlife Habitat Restoration Trust Fund
                  â2
                  â2
                  â2
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  0799
                  Balance, end of year
                  
                  
                  
               
               
                  
                     
                  
               
            
         
      
      Program and Financing (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 20â8209â0â7â306
                  2011 actual
                  2012 est.
                  2013 est.
               
               
                  
                     
                  
               
               
                  
                  Obligations by program activity:
               
               
                  0001
                  Direct program activity
                  3
                  2
                  2
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  0900
                  Total new obligations (object class 41.0)
                  3
                  2
                  2
               
               
                  
                     
                  
               
               
                  
                  Budgetary Resources:
               
               
                  
                  Unobligated balance:
               
               
                  1000
                  Unobligated balance brought forward, Oct 1
                  8
                  7
                  7
               
               
                  
                  Budget authority:
               
               
                  
                  Appropriations, mandatory:
               
               
                  1201
                  Appropriation (special or trust fund)
                  2
                  2
                  2
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  1260
                  Appropriations, mandatory (total)
                  2
                  2
                  2
               
               
                  1930
                  Total budgetary resources available
                  10
                  9
                  9
               
               
                  
                  Memorandum (non-add) entries:
               
               
                  1941
                  Unexpired unobligated balance, end of year
                  7
                  7
                  7
               
               
                  
                     
                  
               
               
                  
                  Change in obligated balance:
               
               
                  3030
                  Obligations incurred, unexpired accounts
                  3
                  2
                  2
               
               
                  3040
                  Outlays (gross)
                  â3
                  â2
                  â2
               
               
                  
                     
                  
               
               
                  
                  Budget authority and outlays, net:
               
               
                  
                  Mandatory:
               
               
                  4090
                  Budget authority, gross
                  2
                  2
                  2
               
               
                  
                  Outlays, gross:
               
               
                  4100
                  Outlays from new mandatory authority
                  2
                  2
                  2
               
               
                  4101
                  Outlays from mandatory balances
                  1
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  4110
                  Outlays, gross (total)
                  3
                  2
                  2
               
               
                  4180
                  Budget authority, net (total)
                  2
                  2
                  2
               
               
                  4190
                  Outlays, net (total)
                  3
                  2
                  2
               
               
                  
                     
                  
               
               
                  
                  Memorandum (non-add) entries:
               
               
                  5000
                  Total investments, SOY: Federal securities: Par value
                  68
                  67
                  67
               
               
                  5001
                  Total investments, EOY: Federal securities: Par value
                  67
                  67
                  67
               
               
                  
                     
                  
               
            
         
      
      
         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. Pursuant to section 604(b) of the Water Resources
            Development Act of 1999 (P.L. 106â53), after the funds are fully capitalized by deposits from the General Fund of the Treasury,
            interest earned will be available to the Tribes to carry out the purposes of the funds. Full capitalization occurred in FY
            2010; therefore no additional deposits will be provided by the General Fund of the Treasury.  Tribes are now able to draw
            down on the interest earned from these investments.  
         
      
         Federal Financing Bank                                                                                                   
            
         Federal Funds
         Federal Financing Bank                                                                                                   
            
         Program and Financing (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 20â4521â0â4â803
                  2011 actual
                  2012 est.
                  2013 est.
               
               
                  
                     
                  
               
               
                  
                  Obligations by program activity:
               
               
                  0801
                  Administrative expenses
                  5
                  8
                  8
               
               
                  0802
                  Interest on borrowings from Treasury
                  1,298
                  1,499
                  2,629
               
               
                  0803
                  Interest on borrowings from civil service retirement and disability fund
                  474
                  391
                  329
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  0900
                  Total new obligations
                  1,777
                  1,898
                  2,966
               
               
                  
                     
                  
               
               
                  
                  Budgetary Resources:
               
               
                  
                  Unobligated balance:
               
               
                  1000
                  Unobligated balance brought forward, Oct 1
                  2,164
                  1,336
                  1,592
               
               
                  1023
                  Unobligated balances applied to repay debt
                  â1,125
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  1050
                  Unobligated balance (total)
                  1,039
                  1,336
                  1,592
               
               
                  
                  Budget authority:
               
               
                  
                  Borrowing authority, mandatory:
               
               
                  1400
                  Borrowing authority
                  1
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  1440
                  Borrowing authority, mandatory (total)
                  1
                  
                  
               
               
                  
                  Spending authority from offsetting collections, mandatory:
               
               
                  1800
                  Collected
                  2,073
                  2,154
                  3,551
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  1850
                  Spending auth from offsetting collections, mand (total)
                  2,073
                  2,154
                  3,551
               
               
                  1900
                  Budget authority (total)
                  2,074
                  2,154
                  3,551
               
               
                  1930
                  Total budgetary resources available
                  3,113
                  3,490
                  5,143
               
               
                  
                  Memorandum (non-add) entries:
               
               
                  1941
                  Unexpired unobligated balance, end of year
                  1,336
                  1,592
                  2,177
               
               
                  
                     
                  
               
               
                  
                  Change in obligated balance:
               
               
                  3030
                  Obligations incurred, unexpired accounts
                  1,777
                  1,898
                  2,966
               
               
                  3040
                  Outlays (gross)
                  â1,777
                  â1,898
                  â2,966
               
               
                  
                     
                  
               
               
                  
                  Budget authority and outlays, net:
               
               
                  
                  Mandatory:
               
               
                  4090
                  Budget authority, gross
                  2,074
                  2,154
                  3,551
               
               
                  
                  Outlays, gross:
               
               
                  4100
                  Outlays from new mandatory authority
                  1,777
                  1,898
                  2,966
               
               
                  
                  Offsets against gross budget authority and outlays:
               
               
                  
                  Offsetting collections (collected) from:
               
               
                  4120
                  Federal sources
                  â2,073
                  â2,154
                  â3,551
               
               
                  4180
                  Budget authority, net (total)
                  1
                  
                  
               
               
                  4190
                  Outlays, net (total)
                  â296
                  â256
                  â585
               
               
                  
                     
                  
               
               
                  
                  Memorandum (non-add) entries:
               
               
                  5000
                  Total investments, SOY: Federal securities: Par value
                  493
                  493
                  494
               
               
                  5001
                  Total investments, EOY: Federal securities: Par value
                  493
                  494
                  494
               
               
                  
                     
                  
               
            
         
      
      Summary of Budget Authority and Outlays (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  
                  2011 actual
                  2012 est.
                  2013 est.
               
               
                  
                     
                  
               
               
                  Enacted/requested:
               
               
                  
                  Budget Authority
                  1
                  
                  
               
               
                  
                  Outlays
                  â296
                  â256
                  â585
               
               
                  Legislative proposal, not subject to PAYGO:
               
               
                  
                  Outlays
                  
                  
                  5
               
               
                  Total:
               
               
                  
                  Budget Authority
                  1
                  
                  
               
               
                  
                  Outlays
                  â296
                  â256
                  â580
               
               
                  
                     
                  
               
            
         
      
      
         The Federal Financing Bank (FFB) was created in 1973 to reduce the costs of certain 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 finance such loan programs through direct loan financing accounts that borrow directly
            from the Treasury. 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.  FFB loans are also used to finance direct agency activities such as construction
            of Federal buildings by the General Services Administration, activities of the U.S. Postal Service, and recent financial stabilization
            initiatives of the National Credit Union Administration.  
         
         Lending by the FFB 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.
         
         By law, the FFB receives substantially less interest each year on certain Department of Agriculture loans that it holds than
            it is contractually entitled to receive. For example, during 2011, as a result of this provision, the FFB received $250 million
            less than it was contractually entitled to receive. 
         
         In 2010, net inflows of $449 million increased the FFB's net position from $3.3 billion to $3.8 billion. In 2011, the FFB's
            net inflows were $206 million, further increasing the net position to $4.0 billion.
         
         In addition to its authority to borrow from the Treasury, the FFB has the statutory authority to borrow up to $15 billion
            from other sources. Any such borrowing is exempt from the statutory ceiling on Federal debt. FFB exercised this authority
            most recently in November 2004. In order to prolong Treasury's ability to operate under the then $7.4 trillion debt ceiling,
            the FFB issued $14 billion of its own debt securities to the Civil Service Retirement and Disability Fund (CSRDF) in exchange
            for $14 billion in special issue Treasury securities held by CSRDF. The FFB simultaneously redeemed these special issue Treasury
            securities with Treasury. This transaction extinguished $14 billion in securities that Treasury had issued to Government accounts
            (the CSRDF). An equivalent amount of the FFB's own debt to Treasury was reduced.  Since 2009, FFB redeemed $5.6 billion of
            the debt securities held by CSRDF, resulting in $8.4 billion outstanding.
         
         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. 
         
         NET LENDING AND LOANS OUTSTANDING, END OF YEAR (in millions of dollars)
         
            
               
                  
                     
                        
                     
                  
                  
                     
                     2011 actual
                     2012 est.
                     2013 est.
                  
                  
                     
                        
                     
                  
                  
                     A. Department of Agriculture:
                     
                     
                     
                  
                  
                     1. Rural Utilities Service:
                     
                     
                     
                  
                  
                     Lending, net
                     2,914
                     4,050
                     4,479
                  
                  
                     Loans outstanding
                     34,179
                     38,228
                     42,707
                  
                  
                     B. Department of Education:
                     
                     
                     
                  
                  
                     1. Historically black colleges and universities:
                     
                     
                     
                  
                  
                     Lending, net
                     167
                     165
                     165
                  
                  
                     Loans outstanding
                     779
                     944
                     1,109
                  
                  
                     C. Department of Energy:
                     
                     
                     
                  
                  
                     1. Title 17 innovative technology loans:
                     
                     
                     
                  
                  
                     Lending, net
                     1,544
                     8,640
                     9,931
                  
                  
                     Loans outstanding
                     2,008
                     10,648
                     20,579
                  
                  
                     2. Advanced technology vehicles manufacturing loans:
                     
                     
                     
                  
                  
                     Lending, net
                     2,445
                     18,573
                     655
                  
                  
                     Loans outstanding
                     4,912
                     23,485
                     24,140
                  
                  
                     D. Department of Transportation:
                     
                     
                     
                  
                  
                     1. Railroad Revitalization and Regulatory Reform Act:
                     
                     
                     
                  
                  
                     Lending, net
                     â1
                     -*
                     -*
                  
                  
                     Loans outstanding
                     1
                     1
                     1
                  
                  
                     E. Department of Veterans Affairs:
                     
                     
                     
                  
                  
                     1. Transitional housing for homeless veterans:
                     
                     
                     
                  
                  
                     Lending, net
                     -*
                     -*
                     -*
                  
                  
                     Loans outstanding
                     5
                     5
                     5
                  
                  
                     F. General Services Administration:
                     
                     
                     
                  
                  
                     1. Federal buildings fund:
                     
                     
                     
                  
                  
                     Lending, net
                     â70
                     â71
                     â87
                  
                  
                     Loans outstanding
                     1,897
                     1,826
                     1,739
                  
                  
                     G. International Assistance Programs:
                     
                     
                     
                  
                  
                     1. Foreign military sales credit:
                     
                     
                     
                  
                  
                     Lending, net
                     â123
                     â128
                     â128
                  
                  
                     Loans outstanding
                     294
                     166
                     38
                  
                  
                     H. Small Business Administration:
                     
                     
                     
                  
                  
                     1. Section 503 guaranteed loans:
                     
                     
                     
                  
                  
                     Lending, net
                     â1
                     â1
                     ........
                  
                  
                     Loans outstanding
                     1
                     ........
                     ........
                  
                  
                     I. National Credit Union Administration:
                     
                     
                     
                  
                  
                     1. Central liquidity facility:
                     
                     
                     
                  
                  
                     Lending, net
                     â10,101
                     ........
                     ........
                  
                  
                     Loans outstanding
                     ........
                     ........
                     ........
                  
                  
                     J. Postal Service:
                     
                     
                     
                  
                  
                     1. Postal Service fund:
                     
                     
                     
                  
                  
                     Lending, net
                     1,000
                     â4,500
                     â8,500
                  
                  
                     Loans outstanding
                     13,000
                     8,500
                     ........
                  
                  
                     
                        
                     
                  
                  
                     
                     
                     
                     
                  
                  
                     
                     
                        
                     
                     
                        
                     
                     
                        
                     
                  
                  
                     Total lending:
                     
                     
                     
                  
                  
                     Lending, net
                     â2,226
                     26,728
                     6,515
                  
                  
                     Loans outstanding
                     57,074
                     83,802
                     90,317
                  
                  
                     
                        
                     
                  
                  
                     
                     
                     
                     
                  
                  
                     
                     
                        
                     
                     
                        
                     
                     
                        
                     
                  
                  
                     
                        
                     
                  
               
            
         *$500,000 or less
      
      Balance Sheet (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 20â4521â0â4â803
                  2010 actual
                  2011 actual
               
               
                  
                     
                  
               
               
                  
                  ASSETS:
               
               
                  
                  Federal assets:
               
               
                  1101
                  Fund balances with Treasury
                  1,671
                  842
               
               
                  
                  Investments in US securities:
               
               
                  1102
                  Treasury securities, par (HOPE Bonds)
                  493
                  493
               
               
                  1104
                  Agency securities, par
                  59,300
                  57,088
               
               
                  1106
                  Receivables, net
                  164
                  151
               
               
                  
                  
                  
                     
                  
                  
                     
                  
               
               
                  1999
                  Total assets
                  61,628
                  58,574
               
               
                  
                  LIABILITIES:
               
               
                  
                  Federal liabilities:
               
               
                  2101
                  Accounts payable
                  215
                  187
               
               
                  2103
                  Borrowing from Treasury
                  47,201
                  45,809
               
               
                  2103
                  Borrowing from Civil Service Retirement & Disability Fund
                  10,239
                  8,441
               
               
                  2105
                  Unamortized Premium
                  180
                  138
               
               
                  
                  
                  
                     
                  
                  
                     
                  
               
               
                  2999
                  Total liabilities
                  57,835
                  54,575
               
               
                  
                  NET POSITION:
               
               
                  3300
                  Cumulative results of operations
                  3,793
                  3,999
               
               
                  
                  
                  
                     
                  
                  
                     
                  
               
               
                  4999
                  Total liabilities and net position
                  61,628
                  58,574
               
               
                  
                     
                  
               
            
         
      
      Object Classification (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 20â4521â0â4â803
                  2011 actual
                  2012 est.
                  2013 est.
               
               
                  
                     
                  
               
               
                  
                  Reimbursable obligations:
               
               
                  25.2
                  Other services from non-Federal sources
                  5
                  8
                  8
               
               
                  43.0
                  Interest and dividends
                  1,772
                  1,890
                  2,958
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  99.9
                  Total new obligations
                  1,777
                  1,898
                  2,966
               
               
                  
                     
                  
               
            
         
      
         Federal Financing Bank                                                                                                   
            
         
         (Legislative proposal, not subject to PAYGO)Program and Financing (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 20â4521â2â4â803
                  2011 actual
                  2012 est.
                  2013 est.
               
               
                  
                     
                  
               
               
                  
                  Obligations by program activity:
               
               
                  0802
                  Interest on borrowings from Treasury
                  
                  â1
                  â3
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  0900
                  Total new obligations (object class 43.0)
                  
                  â1
                  â3
               
               
                  
                     
                  
               
               
                  
                  Budgetary Resources:
               
               
                  
                  Budget authority:
               
               
                  
                  Spending authority from offsetting collections, mandatory:
               
               
                  1800
                  Collected
                  
                  â1
                  â8
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  1850
                  Spending auth from offsetting collections, mand (total)
                  
                  â1
                  â8
               
               
                  1900
                  Budget authority (total)
                  
                  â1
                  â8
               
               
                  1930
                  Total budgetary resources available
                  
                  â1
                  â8
               
               
                  
                  Memorandum (non-add) entries:
               
               
                  1941
                  Unexpired unobligated balance, end of year
                  
                  
                  â5
               
               
                  
                     
                  
               
               
                  
                  Change in obligated balance:
               
               
                  3030
                  Obligations incurred, unexpired accounts
                  
                  â1
                  â3
               
               
                  3040
                  Outlays (gross)
                  
                  1
                  3
               
               
                  
                     
                  
               
               
                  
                  Budget authority and outlays, net:
               
               
                  
                  Mandatory:
               
               
                  4090
                  Budget authority, gross
                  
                  â1
                  â8
               
               
                  
                  Outlays, gross:
               
               
                  4100
                  Outlays from new mandatory authority
                  
                  â1
                  â3
               
               
                  
                  Offsets against gross budget authority and outlays:
               
               
                  
                  Offsetting collections (collected) from:
               
               
                  4120
                  Federal sources
                  
                  1
                  8
               
               
                  4190
                  Outlays, net (total)
                  
                  
                  5
               
               
                  
                     
                  
               
            
         
      
      Object Classification (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 20â4521â2â4â803
                  2011 actual
                  2012 est.
                  2013 est.
               
               
                  
                     
                  
               
               
                  
                  Reimbursable obligations:
               
               
                  43.0
                  Interest and dividends
                  
                  â1
                  â3
               
               
                  99.0
                  Reimbursable obligations
                  
                  â1
                  â3
               
               
                  
                     
                  
               
            
         
      
         Alcohol and Tobacco Tax and Trade Bureau                                                                                 
            
         Federal Funds
         Salaries and ExpensesFor necessary expenses of carrying out section 1111 of the Homeland Security Act of 2002, including hire of passenger motor
         vehicles, [$99,878,000] $96,786,000; of which not to exceed $6,000 for official reception and representation expenses; not to exceed $50,000 for cooperative research and development programs
         for laboratory services; and provision of laboratory assistance to State and local agencies with or without reimbursement[: Provided, That of the amount appropriated under this heading, $2,000,000 shall be for the costs of special law enforcement agents
         to target tobacco smuggling and other criminal diversion activities].  (Department of the Treasury Appropriations Act, 2012.)
      Program and Financing (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 20â1008â0â1â803
                  2011 actual
                  2012 est.
                  2013 est.
               
               
                  
                     
                  
               
               
                  
                  Obligations by program activity:
               
               
                  0001
                  Protect the Public
                  51
                  50
                  49
               
               
                  0002
                  Collect revenue
                  51
                  50
                  48
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  0192
                  Total direct program
                  102
                  100
                  97
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  0799
                  Total direct obligations
                  102
                  100
                  97
               
               
                  0801
                  Protect the Public
                  1
                  2
                  2
               
               
                  0802
                  Collect Revenue
                  3
                  3
                  3
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  0899
                  Total reimbursable obligations
                  4
                  5
                  5
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  0900
                  Total new obligations
                  106
                  105
                  102
               
               
                  
                     
                  
               
               
                  
                  Budgetary Resources:
               
               
                  
                  Unobligated balance:
               
               
                  1000
                  Unobligated balance brought forward, Oct 1
                  3
                  
                  
               
               
                  
                  Budget authority:
               
               
                  
                  Appropriations, discretionary:
               
               
                  1100
                  Appropriation
                  101
                  100
                  97
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  1160
                  Appropriation, discretionary (total)
                  101
                  100
                  97
               
               
                  
                  Spending authority from offsetting collections, discretionary:
               
               
                  1700
                  Collected
                  3
                  5
                  5
               
               
                  1701
                  Change in uncollected payments, Federal sources
                  1
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  1750
                  Spending auth from offsetting collections, disc (total)
                  4
                  5
                  5
               
               
                  1900
                  Budget authority (total)
                  105
                  105
                  102
               
               
                  1930
                  Total budgetary resources available
                  108
                  105
                  102
               
               
                  
                  Memorandum (non-add) entries:
               
               
                  1940
                  Unobligated balance expiring
                  â2
                  
                  
               
               
                  
                     
                  
               
               
                  
                  Change in obligated balance:
               
               
                  
                  Obligated balance, start of year (net):
               
               
                  3000
                  Unpaid obligations, brought forward, Oct 1  (gross)
                  22
                  22
                  22
               
               
                  3010
                  Uncollected pymts, Fed sources, brought forward, Oct 1
                  â1
                  â1
                  â1
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  3020
                  Obligated balance, start of year (net)
                  21
                  21
                  21
               
               
                  3030
                  Obligations incurred, unexpired accounts
                  106
                  105
                  102
               
               
                  3031
                  Obligations incurred, expired accounts
                  1
                  
                  
               
               
                  3040
                  Outlays (gross)
                  â105
                  â105
                  â102
               
               
                  3050
                  Change in uncollected pymts, Fed sources, unexpired
                  â1
                  
                  
               
               
                  3051
                  Change in uncollected pymts, Fed sources, expired
                  1
                  
                  
               
               
                  3081
                  Recoveries of prior year unpaid obligations, expired
                  â2
                  
                  
               
               
                  
                  Obligated balance, end of year (net):
               
               
                  3090
                  Unpaid obligations, end of year (gross)
                  22
                  22
                  22
               
               
                  3091
                  Uncollected pymts, Fed sources, end of year
                  â1
                  â1
                  â1
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  3100
                  Obligated balance, end of year (net)
                  21
                  21
                  21
               
               
                  
                     
                  
               
               
                  
                  Budget authority and outlays, net:
               
               
                  
                  Discretionary:
               
               
                  4000
                  Budget authority, gross
                  105
                  105
                  102
               
               
                  
                  Outlays, gross:
               
               
                  4010
                  Outlays from new discretionary authority
                  86
                  86
                  84
               
               
                  4011
                  Outlays from discretionary balances
                  19
                  19
                  18
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  4020
                  Outlays, gross (total)
                  105
                  105
                  102
               
               
                  
                  Offsets against gross budget authority and outlays:
               
               
                  
                  Offsetting collections (collected) from:
               
               
                  4030
                  Federal sources
                  â1
                  â1
                  â1
               
               
                  4033
                  Non-Federal sources
                  â3
                  â4
                  â4
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  4040
                  Offsets against gross budget authority  and outlays (total)
                  â4
                  â5
                  â5
               
               
                  
                  Additional offsets against gross budget authority only:
               
               
                  4050
                  Change in uncollected pymts, Fed sources, unexpired
                  â1
                  
                  
               
               
                  4052
                  Offsetting collections credited to expired accounts
                  1
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  4070
                  Budget authority, net (discretionary)
                  101
                  100
                  97
               
               
                  4080
                  Outlays, net (discretionary)
                  101
                  100
                  97
               
               
                  4180
                  Budget authority, net (total)
                  101
                  100
                  97
               
               
                  4190
                  Outlays, net (total)
                  101
                  100
                  97
               
               
                  
                     
                  
               
            
         
      
      
         The Alcohol and Tobacco Tax and Trade Bureau (TTB) enforces various Federal laws and regulations relating to alcohol and tobacco
            by working directly and in cooperation with other agencies to: (1) provide the most effective and efficient system for the
            collection of all revenue that is rightfully due, eliminate or prevent tax evasion and other criminal conduct, (2) prevent
            consumer deception relating to alcohol beverages, ensure that regulated alcohol and tobacco products comply with various Federal
            commodity, product integrity, and distribution requirements, and (3) provide high quality customer service while imposing
            the least regulatory burden. 
         
      
      Object Classification (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 20â1008â0â1â803
                  2011 actual
                  2012 est.
                  2013 est.
               
               
                  
                     
                  
               
               
                  
                  Direct obligations:
               
               
                  
                  Personnel compensation:
               
               
                  11.1
                  Full-time permanent
                  44
                  45
                  44
               
               
                  11.3
                  Other than full-time permanent
                  1
                  
                  
               
               
                  11.5
                  Other personnel compensation
                  1
                  1
                  1
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  11.9
                  Total personnel compensation
                  46
                  46
                  45
               
               
                  12.1
                  Civilian personnel benefits
                  12
                  12
                  12
               
               
                  21.0
                  Travel and transportation of persons
                  3
                  3
                  3
               
               
                  23.1
                  Rental payments to GSA
                  5
                  5
                  5
               
               
                  23.3
                  Communications, utilities, and miscellaneous charges
                  2
                  5
                  5
               
               
                  25.1
                  Advisory and assistance services
                  9
                  
                  
               
               
                  25.2
                  Other services from non-Federal sources
                  10
                  17
                  17
               
               
                  25.3
                  Other goods and services from Federal sources
                  7
                  8
                  6
               
               
                  25.7
                  Operation and maintenance of equipment
                  2
                  
                  
               
               
                  26.0
                  Supplies and materials
                  1
                  1
                  1
               
               
                  31.0
                  Equipment
                  5
                  3
                  3
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  99.0
                  Direct obligations
                  102
                  100
                  97
               
               
                  99.0
                  Reimbursable obligations
                  4
                  5
                  5
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  99.9
                  Total new obligations
                  106
                  105
                  102
               
               
                  
                     
                  
               
            
         
      
      Employment Summary
      
         
            
               
                  
                     
                  
               
               
                  Identification code 20â1008â0â1â803
                  2011 actual
                  2012 est.
                  2013 est.
               
               
                  
                     
                  
               
               
                  1001
                  Direct civilian full-time equivalent employment
                  482
                  496
                  482
               
               
                  2001
                  Reimbursable civilian full-time equivalent employment
                  10
                  15
                  15
               
               
                  
                     
                  
               
            
         
      
         Internal Revenue Collections for Puerto Rico                                                                             
            
         Special and Trust Fund Receipts (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 20â5737â0â2â806
                  2011 actual
                  2012 est.
                  2013 est.
               
               
                  
                     
                  
               
               
                  0100
                  Balance, start of year
                  
                  
                  
               
               
                  
                  Receipts:
               
               
                  0200
                  Deposits, Internal Revenue Collections for Puerto Rico
                  452
                  390
                  370
               
               
                  0201
                  Deposits, Internal Revenue Collections for Puerto Rico
                  
                  97
                  96
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  0299
                  Total receipts and collections
                  452
                  487
                  466
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  0400
                  Total: Balances and collections
                  452
                  487
                  466
               
               
                  
                  Appropriations:
               
               
                  0500
                  Internal Revenue Collections for Puerto Rico
                  â452
                  â390
                  â370
               
               
                  0501
                  Internal Revenue Collections for Puerto Rico
                  
                  â97
                  â96
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  0599
                  Total appropriations
                  â452
                  â487
                  â466
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  0799
                  Balance, end of year
                  
                  
                  
               
               
                  
                     
                  
               
            
         
      
      Program and Financing (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 20â5737â0â2â806
                  2011 actual
                  2012 est.
                  2013 est.
               
               
                  
                     
                  
               
               
                  
                  Obligations by program activity:
               
               
                  0001
                  Internal revenue collections for Puerto Rico
                  452
                  390
                  370
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  0900
                  Total new obligations (object class 41.0)
                  452
                  390
                  370
               
               
                  
                     
                  
               
               
                  
                  Budgetary Resources:
               
               
                  
                  Budget authority:
               
               
                  
                  Appropriations, mandatory:
               
               
                  1201
                  Appropriation (special or trust fund)
                  452
                  390
                  370
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  1260
                  Appropriations, mandatory (total)
                  452
                  390
                  370
               
               
                  1930
                  Total budgetary resources available
                  452
                  390
                  370
               
               
                  
                     
                  
               
               
                  
                  Change in obligated balance:
               
               
                  3030
                  Obligations incurred, unexpired accounts
                  452
                  390
                  370
               
               
                  3040
                  Outlays (gross)
                  â452
                  â390
                  â370
               
               
                  
                     
                  
               
               
                  
                  Budget authority and outlays, net:
               
               
                  
                  Mandatory:
               
               
                  4090
                  Budget authority, gross
                  452
                  390
                  370
               
               
                  
                  Outlays, gross:
               
               
                  4100
                  Outlays from new mandatory authority
                  452
                  390
                  370
               
               
                  4180
                  Budget authority, net (total)
                  452
                  390
                  370
               
               
                  4190
                  Outlays, net (total)
                  452
                  390
                  370
               
               
                  
                     
                  
               
            
         
      
      Summary of Budget Authority and Outlays (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  
                  2011 actual
                  2012 est.
                  2013 est.
               
               
                  
                     
                  
               
               
                  Enacted/requested:
               
               
                  
                  Budget Authority
                  452
                  390
                  370
               
               
                  
                  Outlays
                  452
                  390
                  370
               
               
                  Legislative proposal, subject to PAYGO:
               
               
                  
                  Budget Authority
                  
                  97
                  96
               
               
                  
                  Outlays
                  
                  97
                  96
               
               
                  Total:
               
               
                  
                  Budget Authority
                  452
                  487
                  466
               
               
                  
                  Outlays
                  452
                  487
                  466
               
               
                  
                     
                  
               
            
         
      
      
         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 covered-over (paid) to Puerto Rico.  Excise taxes collected
            on articles produced in the U.S. Virgin Islands and transported to the United States are covered-over to the U.S. Virgin Islands.
            (26 U.S.C. 7652).
         
      
         Internal Revenue Collections for Puerto Rico                                                                             
            
         
         (Legislative proposal, subject to PAYGO)Program and Financing (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 20â5737â4â2â806
                  2011 actual
                  2012 est.
                  2013 est.
               
               
                  
                     
                  
               
               
                  
                  Budgetary Resources:
               
               
                  
                  Unobligated balance:
               
               
                  1000
                  Unobligated balance brought forward, Oct 1
                  
                  
                  97
               
               
                  
                  Budget authority:
               
               
                  
                  Appropriations, mandatory:
               
               
                  1201
                  Appropriation (special or trust fund)
                  
                  97
                  96
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  1260
                  Appropriations, mandatory (total)
                  
                  97
                  96
               
               
                  1930
                  Total budgetary resources available
                  
                  97
                  193
               
               
                  
                  Memorandum (non-add) entries:
               
               
                  1941
                  Unexpired unobligated balance, end of year
                  
                  97
                  193
               
               
                  
                     
                  
               
               
                  
                  Change in obligated balance:
               
               
                  
                  Obligated balance, start of year (net):
               
               
                  3000
                  Unpaid obligations, brought forward, Oct 1  (gross)
                  
                  
                  â97
               
               
                  3040
                  Outlays (gross)
                  
                  â97
                  â96
               
               
                  
                  Obligated balance, end of year (net):
               
               
                  3090
                  Unpaid obligations, end of year (gross)
                  
                  â97
                  â193
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  3100
                  Obligated balance, end of year (net)
                  
                  â97
                  â193
               
               
                  
                     
                  
               
               
                  
                  Budget authority and outlays, net:
               
               
                  
                  Mandatory:
               
               
                  4090
                  Budget authority, gross
                  
                  97
                  96
               
               
                  
                  Outlays, gross:
               
               
                  4100
                  Outlays from new mandatory authority
                  
                  97
                  96
               
               
                  4180
                  Budget authority, net (total)
                  
                  97
                  96
               
               
                  4190
                  Outlays, net (total)
                  
                  97
                  96
               
               
                  
                     
                  
               
            
         
      
      
         Excise taxes are imposed on rum at the generally applicable distilled spirits rate of $13.50 per proof gallon.  These excise
            tax collection less estimated refunds, drawbacks, and certain administrative expenses are covered-over to Puerto Rico and
            the U.S. Virgin Islands under a permanent legislative provision at the lesser of a rate of $10.50 per proof gallon or the
            current rate of tax imposed on a proof gallon (26 U.S.C. 7652(f)).  The Budget proposes to extend a temporary cover-over rate
            of $13.25 per proof gallon through December 31, 2013.  This proposal does not increase the total amount of excise taxes collected,
            but rather increases the portion of excise taxes that are covered-over to Puerto Rico and the U.S. Virgin Islands.
         
      
         Bureau of Engraving and Printing                                                                                         
            
         Federal Funds
         Bureau of Engraving and Printing Fund                                                                                    
            
         Program and Financing (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 20â4502â0â4â803
                  2011 actual
                  2012 est.
                  2013 est.
               
               
                  
                     
                  
               
               
                  
                  Obligations by program activity:
               
               
                  0801
                  Currency program
                  574
                  623
                  591
               
               
                  0803
                  Other programs
                  5
                  7
                  127
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  0900
                  Total new obligations
                  579
                  630
                  718
               
               
                  
                     
                  
               
               
                  
                  Budgetary Resources:
               
               
                  
                  Unobligated balance:
               
               
                  1000
                  Unobligated balance brought forward, Oct 1
                  59
                  26
                  26
               
               
                  1020
                  Adjustment of unobligated bal brought forward, Oct 1
                  4
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  1050
                  Unobligated balance (total)
                  63
                  26
                  26
               
               
                  
                  Budget authority:
               
               
                  
                  Spending authority from offsetting collections, discretionary:
               
               
                  1700
                  Collected
                  531
                  630
                  718
               
               
                  1701
                  Change in uncollected payments, Federal sources
                  11
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  1750
                  Spending auth from offsetting collections, disc (total)
                  542
                  630
                  718
               
               
                  1900
                  Budget authority (total)
                  542
                  630
                  718
               
               
                  1930
                  Total budgetary resources available
                  605
                  656
                  744
               
               
                  
                  Memorandum (non-add) entries:
               
               
                  1941
                  Unexpired unobligated balance, end of year
                  26
                  26
                  26
               
               
                  
                     
                  
               
               
                  
                  Change in obligated balance:
               
               
                  
                  Obligated balance, start of year (net):
               
               
                  3000
                  Unpaid obligations, brought forward, Oct 1  (gross)
                  117
                  140
                  
               
               
                  3001
                  Adjustments to unpaid obligations, brought forward, Oct 1
                  â4
                  
                  
               
               
                  3010
                  Uncollected pymts, Fed sources, brought forward, Oct 1
                  â29
                  â40
                  â40
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  3020
                  Obligated balance, start of year (net)
                  84
                  100
                  â40
               
               
                  3030
                  Obligations incurred, unexpired accounts
                  579
                  630
                  718
               
               
                  3040
                  Outlays (gross)
                  â552
                  â770
                  â718
               
               
                  3050
                  Change in uncollected pymts, Fed sources, unexpired
                  â11
                  
                  
               
               
                  
                  Obligated balance, end of year (net):
               
               
                  3090
                  Unpaid obligations, end of year (gross)
                  140
                  
                  
               
               
                  3091
                  Uncollected pymts, Fed sources, end of year
                  â40
                  â40
                  â40
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  3100
                  Obligated balance, end of year (net)
                  100
                  â40
                  â40
               
               
                  
                     
                  
               
               
                  
                  Budget authority and outlays, net:
               
               
                  
                  Discretionary:
               
               
                  4000
                  Budget authority, gross
                  542
                  630
                  718
               
               
                  
                  Outlays, gross:
               
               
                  4010
                  Outlays from new discretionary authority
                  542
                  630
                  718
               
               
                  4011
                  Outlays from discretionary balances
                  10
                  140
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  4020
                  Outlays, gross (total)
                  552
                  770
                  718
               
               
                  
                  Offsets against gross budget authority and outlays:
               
               
                  
                  Offsetting collections (collected) from:
               
               
                  4030
                  Federal sources
                  
                  â11
                  
               
               
                  4033
                  Non-Federal sources
                  â531
                  â619
                  â718
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  4040
                  Offsets against gross budget authority  and outlays (total)
                  â531
                  â630
                  â718
               
               
                  
                  Additional offsets against gross budget authority only:
               
               
                  4050
                  Change in uncollected pymts, Fed sources, unexpired
                  â11
                  
                  
               
               
                  4080
                  Outlays, net (discretionary)
                  21
                  140
                  
               
               
                  4190
                  Outlays, net (total)
                  21
                  140
                  
               
               
                  
                     
                  
               
            
         
      
      
         The Bureau of Engraving and Printing (BEP) designs, manufactures, and supplies Federal Reserve notes and other security instruments
            for various Federal agencies. In 2005, the BEP was given legal authority to print currency for foreign countries upon approval
            of the State Department.  The operations of the Bureau are financed by means of a revolving fund established in accordance
            with the provisions of Public Law 81â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.  In 1977, Public Law 95â81 authorized the Bureau
            to assess amounts to acquire capital equipment and provide for working capital needs. 
         
         BEPs strategic goals are to produce U.S. currency that functions flawlessly in commerce; create innovative currency designs
            to provide effective counterfeit deterrence and meaningful access to currency note usage for all; and achieve organizational
            excellence and customer satisfaction through balanced investment in people, processes, facilities, and technology.  Other
            activities at the Bureau include engraving plates and dies; manufacturing inks used to print security products; purchasing
            materials, supplies and equipment; and storing and delivering products in accordance with the requirements of customers. 
            In addition, the Bureau provides technical assistance and advice to other Federal agencies in the design and production of
            documents, which, because of their innate value or other characteristics, require counterfeit deterrence.
         
         During 2013, BEP expects to produce and deliver 7.0 billion notes to the Federal Reserve Board to meet currency demand.  This
            represents an approximate 20 percent reduction in the number of notes produced from the 8.4 billion notes expected to be delivered
            in FY 2012, however, the anticipated denominations ordered will be the more costly higher denominated notes.  The Bureau's
            top priorities for 2013 include: Continued re-tooling and retrofitting of the currency production process to address the needs
            of the blind and visually impaired to denominate currency; productivity improvement; reduced environmental impact; and providing
            the capabilities needed to produce increasingly more complex currency note designs for the future. The importance of producing
            and delivering currency of consistently high quality, note after note, cannot be overstated, especially for the redesigned
            $100 note. The global reputation of the $100 note as a store of value and its prevalent use of the $100 note throughout the
            world requires the production of the new $100 note to continue at increased levels through 2013.  The redesign of the $100
            note marked the completion of a multi-year initiative to implement the most ambitious currency redesign in United States history.
            Work will continue in FY 2013 on the goal of enabling the Nation's currency to better serve domestic and international users,
            including the blind and visually impaired.  The Bureau will be incorporating features into the next redesign of currency that
            will assist every American to better use and denominate currency. While no timetable has been set for the introduction of
            this currency, the next redesign will incorporate changes to make U.S. currency more accessible to those who are blind and
            visually impaired. BEP will continue its efforts to research and develop tactile features that will enhance future note designs.
            Testing and refinement of features will continue to determine which processes and features work best at the production volumes
            needed for U.S. currency.  The BEP will roll out a program to distribute electronic currency readers as an interim measure
            to provide meaningful access to currency for the blind and visually impaired while the agency researches methods to incorporate
            tactile features into currency. The Budget proposes to authorize the Bureau to implement a coupon program to distribute the
            readers as a cheaper and more efficient alternative to the agency's existing authority to loan the readers.
         
         Over the last decade, the research and development of new technologies for possible use in currency production has become
            a priority at the Bureau as more sophisticated counterfeit deterrent features are needed to protect future generations of
            currency notes.  Via its website, www.bep.gov, BEP seeks information on technologies that would enhance the longevity and
            durability of currency notes in circulation, as well as new technologies or materials that could be developed for future use
            in counterfeit deterrence.  In addition, because aggressive law enforcement, effective note design, and public education are
            all essential components in an effective anti-counterfeiting program, the Bureau will continue its work in 2013 with the Advanced
            Counterfeit Deterrent (ACD) Steering Committee to research and develop future currency designs that will enhance and protect
            U.S. currency notes.  The ACD Committee includes representatives from BEP, the Department of the Treasury, the U.S. Secret
            Service, and the Federal Reserve Board.
         
      
      Balance Sheet (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 20â4502â0â4â803
                  2010 actual
                  2011 actual
               
               
                  
                     
                  
               
               
                  
                  ASSETS:
               
               
                  1206
                  Non-Federal assets: Receivables, net
                  182
                  169
               
               
                  
                  Other Federal assets:
               
               
                  1802
                  Inventories and related properties
                  163
                  383
               
               
                  1803
                  Property, plant and equipment, net
                  346
                  160
               
               
                  1901
                  Other assets - Machinery repair parts
                  4
                  8
               
               
                  
                  
                  
                     
                  
                  
                     
                  
               
               
                  1999
                  Total assets
                  695
                  720
               
               
                  
                  LIABILITIES:
               
               
                  2101
                  Federal liabilities: Accounts payable
                  20
                  31
               
               
                  
                  Non-Federal liabilities:
               
               
                  2201
                  Accounts payable
                  20
                  24
               
               
                  2206
                  Pension and other actuarial liabilities
                  88
                  88
               
               
                  
                  
                  
                     
                  
                  
                     
                  
               
               
                  2999
                  Total liabilities
                  128
                  143
               
               
                  
                  NET POSITION:
               
               
                  3100
                  Appropriated capital
                  32
                  32
               
               
                  3300
                  Cumulative results of operations
                  535
                  545
               
               
                  
                  
                  
                     
                  
                  
                     
                  
               
               
                  3999
                  Total net position
                  567
                  577
               
               
                  
                  
                  
                     
                  
                  
                     
                  
               
               
                  4999
                  Total liabilities and net position
                  695
                  720
               
               
                  
                     
                  
               
            
         
      
      Object Classification (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 20â4502â0â4â803
                  2011 actual
                  2012 est.
                  2013 est.
               
               
                  
                     
                  
               
               
                  
                  Reimbursable obligations:
               
               
                  
                  Personnel compensation:
               
               
                  11.1
                  Full-time permanent
                  172
                  177
                  156
               
               
                  11.3
                  Other than full-time permanent
                  5
                  2
                  2
               
               
                  11.5
                  Other personnel compensation
                  10
                  11
                  11
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  11.9
                  Total personnel compensation
                  187
                  190
                  169
               
               
                  12.1
                  Civilian personnel benefits
                  50
                  50
                  47
               
               
                  21.0
                  Travel and transportation of persons
                  2
                  2
                  2
               
               
                  23.1
                  Rental payments to GSA
                  2
                  2
                  2
               
               
                  23.3
                  Communications, utilities, and miscellaneous charges
                  15
                  15
                  15
               
               
                  24.0
                  Printing and reproduction
                  1
                  1
                  1
               
               
                  25.2
                  Other services from non-Federal sources
                  73
                  72
                  190
               
               
                  26.0
                  Supplies and materials
                  193
                  238
                  242
               
               
                  31.0
                  Equipment
                  56
                  60
                  50
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  99.9
                  Total new obligations
                  579
                  630
                  718
               
               
                  
                     
                  
               
            
         
      
      Employment Summary
      
         
            
               
                  
                     
                  
               
               
                  Identification code 20â4502â0â4â803
                  2011 actual
                  2012 est.
                  2013 est.
               
               
                  
                     
                  
               
               
                  2001
                  Reimbursable civilian full-time equivalent employment
                  1,895
                  1,925
                  1,862
               
               
                  
                     
                  
               
            
         
      
         Bureau of Engraving and Printing Fund                                                                                    
            
         
         (Legislative proposal, not subject to PAYGO)Program and Financing (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 20â4502â2â4â803
                  2011 actual
                  2012 est.
                  2013 est.
               
               
                  
                     
                  
               
               
                  
                  Obligations by program activity:
               
               
                  0803
                  Other programs
                  
                  
                  â53
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  0900
                  Total new obligations (object class 25.2)
                  
                  
                  â53
               
               
                  
                     
                  
               
               
                  
                  Budgetary Resources:
               
               
                  
                  Budget authority:
               
               
                  
                  Spending authority from offsetting collections, discretionary:
               
               
                  1700
                  Collected
                  
                  
                  â53
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  1750
                  Spending auth from offsetting collections, disc (total)
                  
                  
                  â53
               
               
                  1900
                  Budget authority (total)
                  
                  
                  â53
               
               
                  1930
                  Total budgetary resources available
                  
                  
                  â53
               
               
                  
                     
                  
               
               
                  
                  Change in obligated balance:
               
               
                  3030
                  Obligations incurred, unexpired accounts
                  
                  
                  â53
               
               
                  3040
                  Outlays (gross)
                  
                  
                  53
               
               
                  
                     
                  
               
               
                  
                  Budget authority and outlays, net:
               
               
                  
                  Discretionary:
               
               
                  4000
                  Budget authority, gross
                  
                  
                  â53
               
               
                  
                  Outlays, gross:
               
               
                  4010
                  Outlays from new discretionary authority
                  
                  
                  â53
               
               
                  
                  Offsets against gross budget authority and outlays:
               
               
                  
                  Offsetting collections (collected) from:
               
               
                  4033
                  Non-Federal sources
                  
                  
                  53
               
               
                  
                     
                  
               
            
         
      
      Object Classification (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 20â4502â2â4â803
                  2011 actual
                  2012 est.
                  2013 est.
               
               
                  
                     
                  
               
               
                  
                  Reimbursable obligations:
               
               
                  25.2
                  Other services from non-Federal sources
                  
                  
                  â53
               
               
                  99.0
                  Reimbursable obligations
                  
                  
                  â53
               
               
                  
                     
                  
               
            
         
      
         United States Mint                                                                                                       
            
         Federal Funds
         United States Mint Public Enterprise FundPursuant 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[.]: Provided, That [The] the aggregate amount of new liabilities and obligations incurred during fiscal year [2012] 2013 under such section 5136 for circulating coinage and protective service capital investments of the United States Mint shall
         not exceed [$20,000,000] $19,000,000.  (Department of the Treasury Appropriations Act, 2012.)
      Program and Financing (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 20â4159â0â3â803
                  2011 actual
                  2012 est.
                  2013 est.
               
               
                  
                     
                  
               
               
                  
                  Obligations by program activity:
               
               
                  0806
                  Total Operating
                  4,648
                  3,725
                  3,370
               
               
                  0807
                  Circulating and Protection Capital
                  21
                  20
                  20
               
               
                  0808
                  Numismatic Capital
                  6
                  12
                  12
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  0900
                  Total new obligations
                  4,675
                  3,757
                  3,402
               
               
                  
                     
                  
               
               
                  
                  Budgetary Resources:
               
               
                  
                  Unobligated balance:
               
               
                  1000
                  Unobligated balance brought forward, Oct 1
                  111
                  413
                  448
               
               
                  1021
                  Recoveries of prior year unpaid obligations
                  44
                  35
                  35
               
               
                  1022
                  Capital transfer of unobligated balances to general fund
                  â51
                  â50
                  â50
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  1050
                  Unobligated balance (total)
                  104
                  398
                  433
               
               
                  
                  Budget authority:
               
               
                  
                  Spending authority from offsetting collections, discretionary:
               
               
                  1700
                  Collected
                  4,985
                  3,807
                  3,452
               
               
                  1701
                  Change in uncollected payments, Federal sources
                  â1
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  1750
                  Spending auth from offsetting collections, disc (total)
                  4,984
                  3,807
                  3,452
               
               
                  1930
                  Total budgetary resources available
                  5,088
                  4,205
                  3,885
               
               
                  
                  Memorandum (non-add) entries:
               
               
                  1941
                  Unexpired unobligated balance, end of year
                  413
                  448
                  483
               
               
                  
                     
                  
               
               
                  
                  Change in obligated balance:
               
               
                  
                  Obligated balance, start of year (net):
               
               
                  3000
                  Unpaid obligations, brought forward, Oct 1  (gross)
                  228
                  346
                  139
               
               
                  3010
                  Uncollected pymts, Fed sources, brought forward, Oct 1
                  â8
                  â7
                  â7
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  3020
                  Obligated balance, start of year (net)
                  220
                  339
                  132
               
               
                  3030
                  Obligations incurred, unexpired accounts
                  4,675
                  3,757
                  3,402
               
               
                  3040
                  Total outlays (Gross)
                  â4,513
                  â3,929
                  â3,494
               
               
                  3050
                  Change in uncollected pymts, Fed sources, unexpired
                  1
                  
                  
               
               
                  3080
                  Recoveries of prior year unpaid obligations, unexpired
                  â44
                  â35
                  â35
               
               
                  
                  Obligated balance, end of year (net):
               
               
                  3090
                  Unpaid obligations, end of year (gross)
                  346
                  139
                  12
               
               
                  3091
                  Uncollected pymts, Fed sources, end of year
                  â7
                  â7
                  â7
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  3100
                  Obligated balance, end of year (net)
                  339
                  132
                  5
               
               
                  
                     
                  
               
               
                  
                  Budget authority and outlays, net:
               
               
                  
                  Discretionary:
               
               
                  4000
                  Budget authority, gross
                  4,984
                  3,807
                  3,452
               
               
                  
                  Outlays, gross:
               
               
                  4010
                  Outlays from new discretionary authority
                  4,451
                  3,400
                  3,083
               
               
                  4011
                  Outlays from discretionary balances
                  62
                  529
                  411
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  4020
                  Outlays, gross (total)
                  4,513
                  3,929
                  3,494
               
               
                  
                  Offsets against gross budget authority and outlays:
               
               
                  
                  Offsetting collections (collected) from:
               
               
                  4030
                  Federal sources
                  â10
                  
                  
               
               
                  4033
                  Non-Federal sources
                  â4,616
                  â3,807
                  â3,452
               
               
                  4034
                  Offsetting governmental collections
                  â359
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  4040
                  Offsets against gross budget authority  and outlays (total)
                  â4,985
                  â3,807
                  â3,452
               
               
                  
                  Additional offsets against gross budget authority only:
               
               
                  4050
                  Change in uncollected pymts, Fed sources, unexpired
                  1
                  
                  
               
               
                  4080
                  Outlays, net (discretionary)
                  â472
                  122
                  42
               
               
                  4190
                  Outlays, net (total)
                  â472
                  122
                  42
               
               
                  
                     
                  
               
            
         
      
      
         The United States Mint mints and issues coins, prepares and distributes numismatic items, and provides security and asset
            protection.  Public Law 104â52 (November 19, 1995), which is codified at section 5136 of Title 31, United States Code, established
            the United States Mint Public Enterprise Fund (PEF).  The United States Mint submits annual audited financial statements to
            the Secretary of the Treasury and to Congress in support of the operations of the PEF fund.  In FY 2011, the United States
            Mint transferred $51 million to the General Fund.
         
         The operations of the United States Mint are divided into two major components: circulating coinage and numismatic items.
            The sales of products from these two major components provide the financing source for the PEF; however, finances for the
            two components are accounted for separately.  Receipts from circulating coinage operations may not be used to fund numismatic
            operations, nor may receipts from numismatic operations be used to fund circulating coinage operations.
         
         Circulating Coinage: This activity funds the manufacturing and distribution of circulating coins for sale to the Federal Reserve
            System in amounts necessary to meet the needs of the United States.  In FY 2013, this activity is expected to manufacture
            8.4 billion coins for sale to the Federal Reserve System.  The FY 2013 Budget reflects production volumes that correspond
            to demand, as well as raw materials costs driven by commodity prices.  In FY 2012 and FY 2013, the cost to mint and issue
            the penny and nickel denominations is expected to exceed their face values as has been the case for the past six fiscal years.
         
         The United States Mint receives funds from the Federal Reserve equal to face value of the circulating coins minted and issued,
            which for proprietary reporting is booked as revenue.  However for budgetary purposes, the United States Mint is credited
            with revenues equal to the full cost of producing and distributing the coins that are put into circulation, including the
            depreciation of plant and equipment.  The difference between the face value receipts of the coins and the full costs of the
            coins is called seigniorage, which is considered an "other financing source." Seigniorage is deposited periodically to the
            General Fund.  Any amounts used to finance the United States Mint's capital acquisitions would be recorded as budget authority
            in the year that funds are obligated for this purpose and as receipts over the life of the asset.  
         
         The Secretary of the Treasury has directed the United States Mint to suspend minting and issuing Presidential $1 Coins for
            circulation beginning in calendar year 2012.  Section 5111(a)(1) of Title 31, United States Code, states that the Secretary
            "shall mint and issue [circulating] coins... in amounts the Secretary decides are necessary to meet the needs of the United
            States." Currently, Federal Reserve Banks hold nearly 1.4 billion $1 coins in their inventories.  The Federal Reserve Banks
            will fulfill regular circulating demand for $1 coins from these inventories, which are expected to draw down over time. 
         
         The FY 2013 Budget proposes to eliminate the requirement that the number of $1 coins minted and issued in a year with the
            Sacagawea-design on the obverse be not less than 20 percent of the total number of $1 coins minted and issued in a year. The
            Budget also includes a proposal to allow the Secretary flexibility to determine the composition of coinage materials, which
            could reduce costs of production by millions of dollars annually and result in increased seigniorage transferred to the General
            Fund.  
         
         Numismatic Items: This activity funds the manufacturing of numismatic items, which include collectible coins and sets, medals,
            bullion coins, and other products and accessories for sale to collectors and other members of the public who desire high-quality
            or investment-grade versions of the Nations' coinage.  These products include annual proof and uncirculated sets; investment-grade
            silver and gold bullion coins; uncirculated silver and gold coins; proof silver, gold, and platinum coins; and commemorative
            coins and medals which are legislated to commemorate events or individuals.  In FY 2013, the United States Mint will close
            out the Girl Scouts USA Centennial Commemorative Coin Program (Public Law 111â86) and 5-Star Generals Commemorative Coin Program
            (Public Law 111â262), and will commence the Civil Rights Act of 1964 Commemorative Coin Program.
         
         Prices for numismatic products are based on the estimated product cost plus a reasonable margin to assure that the numismatic
            program operates at no net cost to the taxpayer.  Similarly, bullion coins are priced based on the market price of the precious
            metals plus a premium to cover manufacturing, marketing and distribution costs.  Making numismatic products accessible, available,
            and affordable to Americans who choose to purchase them is the highest priority of the United States Mint's numismatic operations.
            
         
          
      
      Balance Sheet (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 20â4159â0â3â803
                  2010 actual
                  2011 actual
               
               
                  
                     
                  
               
               
                  
                  ASSETS:
               
               
                  
                  Federal assets:
               
               
                  1101
                  Fund balances with Treasury
                  332
                  753
               
               
                  
                  Investments in US securities:
               
               
                  1106
                  Receivables, net
                  8
                  1
               
               
                  1107
                  Advances and prepayments
                  3
                  2
               
               
                  1206
                  Non-Federal assets: Receivables, net
                  
                  18
               
               
                  
                  Other Federal assets:
               
               
                  1802
                  Inventories and related properties
                  452
                  518
               
               
                  1803
                  Property, plant and equipment, net
                  190
                  186
               
               
                  1901
                  Other assets
                  10,511
                  10,494
               
               
                  
                  
                  
                     
                  
                  
                     
                  
               
               
                  1999
                  Total assets
                  11,496
                  11,972
               
               
                  
                  LIABILITIES:
               
               
                  2101
                  Federal liabilities: Accounts payable
                  70
                  15
               
               
                  
                  Non-Federal liabilities:
               
               
                  2201
                  Accounts payable
                  9
                  45
               
               
                  2207
                  Other
                  10,522
                  10,568
               
               
                  
                  
                  
                     
                  
                  
                     
                  
               
               
                  2999
                  Total liabilities
                  10,601
                  10,628
               
               
                  
                  NET POSITION:
               
               
                  3300
                  Cumulative results of operations
                  895
                  1,344
               
               
                  
                  
                  
                     
                  
                  
                     
                  
               
               
                  4999
                  Total liabilities and net position
                  11,496
                  11,972
               
               
                  
                     
                  
               
            
         
      
      Object Classification (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 20â4159â0â3â803
                  2011 actual
                  2012 est.
                  2013 est.
               
               
                  
                     
                  
               
               
                  
                  Reimbursable obligations:
               
               
                  
                  Personnel compensation:
               
               
                  11.1
                  Full-time permanent
                  139
                  146
                  145
               
               
                  11.3
                  Other than full-time permanent
                  3
                  1
                  1
               
               
                  11.5
                  Other personnel compensation
                  12
                  11
                  11
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  11.9
                  Total personnel compensation
                  154
                  158
                  157
               
               
                  12.1
                  Civilian personnel benefits
                  44
                  45
                  45
               
               
                  13.0
                  Benefits for former personnel
                  
                  1
                  1
               
               
                  21.0
                  Travel and transportation of persons
                  2
                  4
                  3
               
               
                  22.0
                  Transportation of things
                  34
                  35
                  27
               
               
                  23.2
                  Rental payments to others
                  21
                  28
                  19
               
               
                  23.3
                  Communications, utilities, and miscellaneous charges
                  12
                  12
                  11
               
               
                  24.0
                  Printing and reproduction
                  2
                  3
                  3
               
               
                  25.1
                  Advisory and assistance services
                  48
                  47
                  35
               
               
                  25.2
                  Other services from non-Federal sources
                  52
                  60
                  46
               
               
                  25.3
                  Other goods and services from Federal sources
                  22
                  22
                  22
               
               
                  25.4
                  Operation and maintenance of facilities
                  4
                  
                  
               
               
                  25.5
                  Research and development contracts
                  4
                  2
                  2
               
               
                  25.6
                  Medical care
                  1
                  
                  
               
               
                  25.7
                  Operation and maintenance of equipment
                  7
                  11
                  9
               
               
                  26.0
                  Supplies and materials
                  4,239
                  3,295
                  2,987
               
               
                  31.0
                  Equipment
                  20
                  31
                  32
               
               
                  32.0
                  Land and structures
                  9
                  3
                  3
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  99.9
                  Total new obligations
                  4,675
                  3,757
                  3,402
               
               
                  
                     
                  
               
            
         
      
      Employment Summary
      
         
            
               
                  
                     
                  
               
               
                  Identification code 20â4159â0â3â803
                  2011 actual
                  2012 est.
                  2013 est.
               
               
                  
                     
                  
               
               
                  2001
                  Reimbursable civilian full-time equivalent employment
                  1,787
                  1,847
                  1,772
               
               
                  
                     
                  
               
            
         
      
         Internal Revenue Service                                                                                                 
            
         
      
         The Internal Revenue Service (IRS) collects the revenue that funds the government and administers the nation's tax laws. 
            During calendar year 2011, the IRS processed more than 237 million tax returns. In the same fiscal year, the IRS collected
            $2.415 trillion in taxes (gross receipts before tax refunds), totaling 92 percent of Federal Government receipts.
         
         The IRS taxpayer service program helps millions of taxpayers understand and meet their tax obligations.  The IRS tax enforcement
            and compliance program deters taxpayers inclined to evade their responsibilities while vigorously pursuing those who violate
            tax laws.  
         
         The IRS Strategic Plan 2009â2013 guides program and budget decisions and supports the Department of the Treasury Strategic Plan and Agency Performance Goals,
            which include a goal focused on tax compliance.  The IRS Strategic Plan recognizes the increasing complexity of tax laws,
            changing business models, expanding use of electronic data and related security risks, accelerating growth in international
            tax activities, and growing human capital challenges.
         
         The IRS strategic goals are: (1) Improve Service to Make Voluntary Compliance Easier and (2) Enforce the Law to Ensure Everyone Meets Their Obligations to Pay Taxes.
         To improve service to make voluntary compliance easier, the IRS must incorporate taxpayer perspectives to improve all service
            interactions; expedite and improve issue resolution across all interactions with taxpayers, making it easier to navigate the
            IRS; provide taxpayers with targeted, timely guidance and outreach; and strengthen partnerships with tax practitioners, tax
            preparers, and other third parties to ensure effective tax administration.
         
         To enforce the law to ensure everyone meets their obligation to pay taxes, the IRS must proactively enforce the law in a timely
            manner while respecting taxpayer rights and minimizing taxpayer burden; expand enforcement approaches and tools; meet the
            challenges of international tax administration; allocate compliance resources using a data-driven approach to target existing
            and emerging high-risk areas; continue focused oversight of the tax-exempt sector; and ensure that all tax practitioners,
            tax preparers, and other third parties in the tax system adhere to professional standards and follow the law.
         
         To achieve its service and enforcement goals and be the best place to work in government, the IRS must build and deploy advanced
            information technology systems, processes, and tools to improve IRS efficiency and productivity; use data and research across
            the organization to make informed decisions and allocate resources; and ensure the privacy and security of data and safety
            and security of employees.
         
         The FY 2013 President's Budget provides $12,761 million for the IRS to implement key strategic priorities.
         Enforcement Program.âThe 2013 Budget includes an Enforcement account increase of more than $400 million from the 2012 enacted level to restore
            revenue lost from FY 2012 reductions to examination, audit and collection programs; implement enacted legislation; increase
            compliance by addressing offshore tax evasion; make use of new information reporting to reduce underreporting; improve management
            of complex financial situations including transfer pricing and uncertain tax positions (UTPs); protect revenue by identifying
            fraud and preventing issuance of questionable refunds including tax-related identity theft; and strengthen return preparer
            compliance. This increase is supported by a program integrity cap adjustment totaling $691 million, which includes funding
            for both the Enforcement ($277 million) and the Operations Support accounts ($414 million). The Budget proposes an amendment
            to section 251 of the Balanced Budget and Emergency Deficit Control Act (BBEDCA) of 1985, as amended by the Budget Control
            Act (BCA) of 2011, to provide a statutory change that will allow adjustments to the discretionary caps for additional IRS
            appropriations. To ensure full funding of the cost increases, this cap adjustment is permissible in 2013 only if the base
            level for the IRS enforcement and operations support accounts are funded at $9,487 million. The new enforcement initiatives
            funded out of this cap adjustment will generate roughly $1.5 billion in additional annual enforcement revenue once the new
            hires reach full potential in FY 2015.  The Budget also proposes new tax enforcement and compliance initiatives funded via
            cap adjustments through 2017, with additional cap adjustments to sustain these initiatives through 2021 and funding to sustain
            all previous initiatives in 2022, when there is no longer a discretionary cap. In total, the $17 billion in proposed cap adjustments
            ($15 billion) and additional FY 2022 spending ($2 billion) is expected to generate nearly $44 billion in additional revenues
            over the 10-year budget window.  These estimates do not include the revenue effect from the deterrence component of these
            investments and other IRS enforcement programs, which is conservatively estimated to be at least three times the direct revenue
            impact. See additional discussion in the Budget Process chapter in the Analytical Perspectives volume.
         
         Taxpayer Service Program.âThe 2013 Budget provides $2,253 million to continue delivering services to taxpayers using a variety of in-person, telephone,
            and web-based methods to help taxpayers understand their obligations, correctly file their returns, and pay taxes due in a
            timely manner.  The IRS is committed to increasing the service options available through the IRS web site, allowing more taxpayers
            to reach the IRS through the internet. Notably, in 2011, there were 319.3 million visits to www.IRS.gov, and more than 77.9 million taxpayers checked their refund status by accessing Where's My Refund? in English or Spanish on the IRS website.  Taxpayers also can use automated features found at 1â800â829â1040.  
         
         Modernization Program.âIn 2012, the IRS delivered the most significant update to its core tax processing system in decades.  Since the 1960s, the
            IRS has operated on a weekly batch cycle, which starting in 2012 has been reduced to a daily processing cycle.  Also, for
            the first time, IRS processing systems are accepting all 1040 forms electronically through a modernized e-filing capability,
            feeding a single consolidated taxpayer account database which will allow the next generation of taxpayer service and enforcement
            functions. The 2013 Budget provides $330.2 million for the Business Systems Modernization Program to build on this momentum
            by strategically investing in state-of-the-art capabilities, such as online taxpayer services, that utilize and leverage the
            database infrastructure that is now in place. The IRS will also focus effort on the second phase of the CADE 2 initiative,
            which addresses risks associated with the continued legacy of antiquated technologies and programming languages in the current
            IRS environment. This next phase, known as Transition State 2, will ensure the long-term viability of the IRS tax processing
            systems.
         
      
      Federal Funds
         Taxpayer ServicesFor necessary expenses of the Internal Revenue Service to provide taxpayer services, including pre-filing assistance and education,
         filing and account services, taxpayer advocacy services, and other services as authorized by 5 U.S.C. 3109, at such rates
         as may be determined by the Commissioner, [$2,239,703,000] $2,253,133,000, of which not less than $5,600,000 shall be for the Tax Counseling for the Elderly Program, of which not less than $9,750,000
         shall be available for low-income taxpayer clinic grants, of which not less than $12,000,000, to remain available until September
         30, [2013] 2014, shall be available for a Community Volunteer Income Tax Assistance matching grants program for tax return preparation assistance[, of which not less than $205,000,000 shall be available for operating expenses of the Taxpayer Advocate Service, and of which
         $15,481,000]: Provided, That of the amounts appropriated under this heading such sums as are necessary shall be available for expenses necessary to implement the tax credit in title II of division A of the Trade Act of 2002 (Public Law 107â210).
          (Department of the Treasury Appropriations Act, 2012.)
      Program and Financing (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 20â0912â0â1â803
                  2011 actual
                  2012 est.
                  2013 est.
               
               
                  
                     
                  
               
               
                  
                  Obligations by program activity:
               
               
                  0001
                  Pre-filing taxpayer assistance and education
                  683
                  633
                  626
               
               
                  0002
                  Filing and account services
                  1,733
                  1,745
                  1,770
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  0100
                  Subtotal, direct programs
                  2,416
                  2,378
                  2,396
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  0799
                  Total direct obligations
                  2,416
                  2,378
                  2,396
               
               
                  0801
                  Reimbursable program
                  29
                  24
                  24
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  0900
                  Total new obligations
                  2,445
                  2,402
                  2,420
               
               
                  
                     
                  
               
               
                  
                  Budgetary Resources:
               
               
                  
                  Unobligated balance:
               
               
                  1000
                  Unobligated balance brought forward, Oct 1
                  13
                  10
                  10
               
               
                  1011
                  Unobligated balance transfer from other accts [20â5432]
                  129
                  138
                  143
               
               
                  1012
                  Unobligated balance transfers between expired and unexpired accounts
                  6
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  1050
                  Unobligated balance (total)
                  148
                  148
                  153
               
               
                  
                  Budget authority:
               
               
                  
                  Appropriations, discretionary:
               
               
                  1100
                  Appropriation
                  2,279
                  2,240
                  2,253
               
               
                  1121
                  Appropriations transferred from other accts [20â0919]
                  19
                  
                  
               
               
                  1130
                  Appropriations permanently reduced
                  â5
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  1160
                  Appropriation, discretionary (total)
                  2,293
                  2,240
                  2,253
               
               
                  
                  Spending authority from offsetting collections, discretionary:
               
               
                  1700
                  Collected
                  29
                  24
                  24
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  1750
                  Spending auth from offsetting collections, disc (total)
                  29
                  24
                  24
               
               
                  1900
                  Budget authority (total)
                  2,322
                  2,264
                  2,277
               
               
                  1930
                  Total budgetary resources available
                  2,470
                  2,412
                  2,430
               
               
                  
                  Memorandum (non-add) entries:
               
               
                  1940
                  Unobligated balance expiring
                  â15
                  
                  
               
               
                  1941
                  Unexpired unobligated balance, end of year
                  10
                  10
                  10
               
               
                  
                     
                  
               
               
                  
                  Change in obligated balance:
               
               
                  
                  Obligated balance, start of year (net):
               
               
                  3000
                  Unpaid obligations, brought forward, Oct 1  (gross)
                  200
                  190
                  360
               
               
                  3030
                  Obligations incurred, unexpired accounts
                  2,445
                  2,402
                  2,420
               
               
                  3031
                  Obligations incurred, expired accounts
                  7
                  
                  
               
               
                  3040
                  Outlays (gross)
                  â2,448
                  â2,232
                  â2,249
               
               
                  3081
                  Recoveries of prior year unpaid obligations, expired
                  â14
                  
                  
               
               
                  
                  Obligated balance, end of year (net):
               
               
                  3090
                  Unpaid obligations, end of year (gross)
                  190
                  360
                  531
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  3100
                  Obligated balance, end of year (net)
                  190
                  360
                  531
               
               
                  
                     
                  
               
               
                  
                  Budget authority and outlays, net:
               
               
                  
                  Discretionary:
               
               
                  4000
                  Budget authority, gross
                  2,322
                  2,264
                  2,277
               
               
                  
                  Outlays, gross:
               
               
                  4010
                  Outlays from new discretionary authority
                  2,122
                  2,077
                  2,089
               
               
                  4011
                  Outlays from discretionary balances
                  326
                  155
                  160
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  4020
                  Outlays, gross (total)
                  2,448
                  2,232
                  2,249
               
               
                  
                  Offsets against gross budget authority and outlays:
               
               
                  
                  Offsetting collections (collected) from:
               
               
                  4030
                  Federal sources
                  â9
                  â7
                  â7
               
               
                  4033
                  Non-Federal sources
                  â27
                  â17
                  â17
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  4040
                  Offsets against gross budget authority  and outlays (total)
                  â36
                  â24
                  â24
               
               
                  
                  Additional offsets against gross budget authority only:
               
               
                  4052
                  Offsetting collections credited to expired accounts
                  7
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  4070
                  Budget authority, net (discretionary)
                  2,293
                  2,240
                  2,253
               
               
                  4080
                  Outlays, net (discretionary)
                  2,412
                  2,208
                  2,225
               
               
                  4180
                  Budget authority, net (total)
                  2,293
                  2,240
                  2,253
               
               
                  4190
                  Outlays, net (total)
                  2,412
                  2,208
                  2,225
               
               
                  
                     
                  
               
            
         
      
      
         This appropriation provides resources for taxpayer service programs, which collectively focus on helping taxpayers understand
            their tax obligations, correctly file their returns, and pay taxes due in a timely manner.  The appropriation also supports
            a number of other activities, including forms and publications; processing of tax returns and related documents; filing and
            account services; and taxpayer advocacy services. The appropriation also provides resources to administer the advance payment
            feature of the Trade Act of 2002 (Public Law 107â210) health coverage tax credit program, which assists dislocated workers
            with their health insurance premiums.  
         
      
      Object Classification (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 20â0912â0â1â803
                  2011 actual
                  2012 est.
                  2013 est.
               
               
                  
                     
                  
               
               
                  
                  Direct obligations:
               
               
                  
                  Personnel compensation:
               
               
                  11.1
                  Full-time permanent
                  1,558
                  1,571
                  1,571
               
               
                  11.3
                  Other than full-time permanent
                  52
                  46
                  46
               
               
                  11.5
                  Other personnel compensation
                  83
                  61
                  62
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  11.9
                  Total personnel compensation
                  1,693
                  1,678
                  1,679
               
               
                  12.1
                  Civilian personnel benefits
                  530
                  501
                  511
               
               
                  13.0
                  Benefits for former personnel
                  5
                  
                  
               
               
                  21.0
                  Travel and transportation of persons
                  24
                  25
                  25
               
               
                  22.0
                  Transportation of things
                  1
                  
                  
               
               
                  23.3
                  Communications, utilities, and miscellaneous charges
                  2
                  2
                  3
               
               
                  24.0
                  Printing and reproduction
                  11
                  6
                  6
               
               
                  25.1
                  Advisory and assistance services
                  27
                  13
                  14
               
               
                  25.2
                  Other services from non-Federal sources
                  22
                  42
                  45
               
               
                  25.3
                  Other goods and services from Federal sources
                  60
                  63
                  64
               
               
                  25.8
                  Subsistence and support of persons
                  
                  2
                  2
               
               
                  26.0
                  Supplies and materials
                  9
                  17
                  17
               
               
                  31.0
                  Equipment
                  1
                  1
                  1
               
               
                  41.0
                  Grants, subsidies, and contributions
                  30
                  28
                  28
               
               
                  42.0
                  Insurance claims and indemnities
                  1
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  99.0
                  Direct obligations
                  2,416
                  2,378
                  2,395
               
               
                  99.0
                  Reimbursable obligations
                  28
                  24
                  24
               
               
                  99.5
                  Below reporting threshold
                  1
                  
                  1
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  99.9
                  Total new obligations
                  2,445
                  2,402
                  2,420
               
               
                  
                     
                  
               
            
         
      
      Employment Summary
      
         
            
               
                  
                     
                  
               
               
                  Identification code 20â0912â0â1â803
                  2011 actual
                  2012 est.
                  2013 est.
               
               
                  
                     
                  
               
               
                  1001
                  Direct civilian full-time equivalent employment
                  31,603
                  30,601
                  30,636
               
               
                  2001
                  Reimbursable civilian full-time equivalent employment
                  515
                  476
                  476
               
               
                  3001
                  Allocation account civilian full-time equivalent employment
                  
                  139
                  
               
               
                  
                     
                  
               
            
         
      
         EnforcementFor necessary expenses for tax enforcement activities of the Internal Revenue Service to determine and collect owed taxes,
         to provide legal and litigation support, to conduct criminal investigations, to enforce criminal statutes related to violations
         of internal revenue laws and other financial crimes, to purchase (for police-type use, not to exceed 850) and hire passenger
         motor vehicles (31 U.S.C. 1343(b)), and to provide other services as authorized by 5 U.S.C. 3109, at such rates as may be
         determined by the Commissioner, [$5,299,367,000] $5,701,670,000, of which not less than $60,257,000 shall be for the Interagency Crime and Drug Enforcement program: Provided, That, of the amounts provided under this heading, not less than $276,964,000 shall be for an additional appropriation
            for tax activities, including tax compliance to address the Federal tax gap, as specified for purposes of Section 251(b)(2)
            of the Balanced Budget and Emergency Deficit Control Act of 1985, as amended.  (Department of the Treasury Appropriations Act, 2012.)
      Program and Financing (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 20â0913â0â1â999
                  2011 actual
                  2012 est.
                  2013 est.
               
               
                  
                     
                  
               
               
                  
                  Obligations by program activity:
               
               
                  0001
                  Investigations
                  655
                  636
                  688
               
               
                  0002
                  Exam and Collections
                  4,683
                  4,510
                  4,847
               
               
                  0003
                  Regulatory
                  172
                  171
                  185
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  0100
                  Subtotal, Direct program
                  5,510
                  5,317
                  5,720
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  0799
                  Total direct obligations
                  5,510
                  5,317
                  5,720
               
               
                  0801
                  Reimbursable program
                  73
                  74
                  74
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  0900
                  Total new obligations
                  5,583
                  5,391
                  5,794
               
               
                  
                     
                  
               
               
                  
                  Budgetary Resources:
               
               
                  
                  Unobligated balance:
               
               
                  1000
                  Unobligated balance brought forward, Oct 1
                  3
                  3
                  3
               
               
                  1011
                  Unobligated balance transfer from other accts [20â5432]
                  
                  18
                  18
               
               
                  1012
                  Unobligated balance transfers between expired and unexpired accounts
                  13
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  1050
                  Unobligated balance (total)
                  16
                  21
                  21
               
               
                  
                  Budget authority:
               
               
                  
                  Appropriations, discretionary:
               
               
                  1100
                  Appropriation
                  5,504
                  5,299
                  5,702
               
               
                  1121
                  Appropriations transferred from other accts [20â5432]
                  13
                  
                  
               
               
                  1130
                  Appropriations permanently reduced
                  â11
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  1160
                  Appropriation, discretionary (total)
                  5,506
                  5,299
                  5,702
               
               
                  
                  Spending authority from offsetting collections, discretionary:
               
               
                  1700
                  Collected
                  37
                  74
                  74
               
               
                  1701
                  Change in uncollected payments, Federal sources
                  38
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  1750
                  Spending auth from offsetting collections, disc (total)
                  75
                  74
                  74
               
               
                  1900
                  Budget authority (total)
                  5,581
                  5,373
                  5,776
               
               
                  1930
                  Total budgetary resources available
                  5,597
                  5,394
                  5,797
               
               
                  
                  Memorandum (non-add) entries:
               
               
                  1940
                  Unobligated balance expiring
                  â11
                  
                  
               
               
                  1941
                  Unexpired unobligated balance, end of year
                  3
                  3
                  3
               
               
                  
                     
                  
               
               
                  
                  Change in obligated balance:
               
               
                  
                  Obligated balance, start of year (net):
               
               
                  3000
                  Unpaid obligations, brought forward, Oct 1  (gross)
                  460
                  482
                  537
               
               
                  3010
                  Uncollected pymts, Fed sources, brought forward, Oct 1
                  â49
                  â44
                  â44
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  3020
                  Obligated balance, start of year (net)
                  411
                  438
                  493
               
               
                  3030
                  Obligations incurred, unexpired accounts
                  5,583
                  5,391
                  5,794
               
               
                  3031
                  Obligations incurred, expired accounts
                  35
                  
                  
               
               
                  3040
                  Outlays (gross)
                  â5,574
                  â5,336
                  â5,825
               
               
                  3050
                  Change in uncollected pymts, Fed sources, unexpired
                  â38
                  
                  
               
               
                  3051
                  Change in uncollected pymts, Fed sources, expired
                  43
                  
                  
               
               
                  3081
                  Recoveries of prior year unpaid obligations, expired
                  â22
                  
                  
               
               
                  
                  Obligated balance, end of year (net):
               
               
                  3090
                  Unpaid obligations, end of year (gross)
                  482
                  537
                  506
               
               
                  3091
                  Uncollected pymts, Fed sources, end of year
                  â44
                  â44
                  â44
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  3100
                  Obligated balance, end of year (net)
                  438
                  493
                  462
               
               
                  
                     
                  
               
               
                  
                  Budget authority and outlays, net:
               
               
                  
                  Discretionary:
               
               
                  4000
                  Budget authority, gross
                  5,581
                  5,373
                  5,776
               
               
                  
                  Outlays, gross:
               
               
                  4010
                  Outlays from new discretionary authority
                  5,131
                  5,024
                  5,401
               
               
                  4011
                  Outlays from discretionary balances
                  443
                  312
                  424
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  4020
                  Outlays, gross (total)
                  5,574
                  5,336
                  5,825
               
               
                  
                  Offsets against gross budget authority and outlays:
               
               
                  
                  Offsetting collections (collected) from:
               
               
                  4030
                  Federal sources
                  â97
                  â57
                  â57
               
               
                  4033
                  Non-Federal sources
                  â17
                  â17
                  â17
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  4040
                  Offsets against gross budget authority  and outlays (total)
                  â114
                  â74
                  â74
               
               
                  
                  Additional offsets against gross budget authority only:
               
               
                  4050
                  Change in uncollected pymts, Fed sources, unexpired
                  â38
                  
                  
               
               
                  4052
                  Offsetting collections credited to expired accounts
                  77
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  4060
                  Additional offsets against budget authority only (total)
                  39
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  4070
                  Budget authority, net (discretionary)
                  5,506
                  5,299
                  5,702
               
               
                  4080
                  Outlays, net (discretionary)
                  5,460
                  5,262
                  5,751
               
               
                  4180
                  Budget authority, net (total)
                  5,506
                  5,299
                  5,702
               
               
                  4190
                  Outlays, net (total)
                  5,460
                  5,262
                  5,751
               
               
                  
                     
                  
               
            
         
      
      
         This appropriation provides resources for the examination of tax returns, both domestic and international; the administrative
            and judicial settlement of taxpayer appeals of examination findings; technical rulings; monitoring employee pension plans;
            determining qualifications of organizations seeking tax-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; identifying underreporting of tax obligations; securing unfiled tax returns; and collecting unpaid accounts.  Further,
            the 2013 Budget protects revenue by identifying fraud and preventing the issuance of erroneous refund payments, including
            tax-related identity theft, and strengthens return preparer compliance. A portion of the appropriation ($277 million) is requested
            as part of the $691 million total program integrity cap adjustment for IRS which includes an above-base investment in tax
            enforcement and compliance programs to reduce future deficits.  In conjunction with specified funds provided to the IRS Operations
            Support account, this increment will support tax compliance initiatives expected to generate high returns on investment in
            the form of increased tax revenues.  Language presented in this account, the Operations Support account, and Section 105 of
            the IRS Administrative Provisions is provided to effectuate the cap adjustment in conjunction with an amendment to section
            251 of the Balanced Budget and Emergency Deficit Control Act (BBEDCA) of 1985, as amended by the Budget Control Act of 2011.
         
      
      Object Classification (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 20â0913â0â1â999
                  2011 actual
                  2012 est.
                  2013 est.
               
               
                  
                     
                  
               
               
                  
                  Direct obligations:
               
               
                  
                  Personnel compensation:
               
               
                  11.1
                  Full-time permanent
                  3,737
                  3,633
                  3,873
               
               
                  11.3
                  Other than full-time permanent
                  45
                  50
                  50
               
               
                  11.5
                  Other personnel compensation
                  172
                  142
                  158
               
               
                  11.8
                  Special personal services payments
                  21
                  18
                  19
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  11.9
                  Total personnel compensation
                  3,975
                  3,843
                  4,100
               
               
                  12.1
                  Civilian personnel benefits
                  1,166
                  1,167
                  1,256
               
               
                  21.0
                  Travel and transportation of persons
                  119
                  133
                  174
               
               
                  22.0
                  Transportation of things
                  3
                  3
                  4
               
               
                  23.3
                  Communications, utilities, and miscellaneous charges
                  5
                  6
                  6
               
               
                  24.0
                  Printing and reproduction
                  6
                  4
                  4
               
               
                  25.1
                  Advisory and assistance services
                  71
                  15
                  17
               
               
                  25.2
                  Other services from non-Federal sources
                  60
                  58
                  63
               
               
                  25.3
                  Other goods and services from Federal sources
                  47
                  49
                  50
               
               
                  25.5
                  Research and development contracts
                  3
                  3
                  3
               
               
                  25.7
                  Operation and maintenance of equipment
                  2
                  
                  
               
               
                  25.8
                  Subsistence and support of persons
                  2
                  2
                  3
               
               
                  26.0
                  Supplies and materials
                  28
                  23
                  26
               
               
                  31.0
                  Equipment
                  15
                  3
                  6
               
               
                  32.0
                  Land and structures
                  
                  1
                  1
               
               
                  42.0
                  Insurance claims and indemnities
                  1
                  2
                  2
               
               
                  91.0
                  Unvouchered
                  7
                  5
                  5
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  99.0
                  Direct obligations
                  5,510
                  5,317
                  5,720
               
               
                  99.0
                  Reimbursable obligations
                  73
                  74
                  74
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  99.9
                  Total new obligations
                  5,583
                  5,391
                  5,794
               
               
                  
                     
                  
               
            
         
      
      Employment Summary
      
         
            
               
                  
                     
                  
               
               
                  Identification code 20â0913â0â1â999
                  2011 actual
                  2012 est.
                  2013 est.
               
               
                  
                     
                  
               
               
                  1001
                  Direct civilian full-time equivalent employment
                  50,142
                  47,716
                  51,713
               
               
                  2001
                  Reimbursable civilian full-time equivalent employment
                  161
                  161
                  161
               
               
                  3001
                  Allocation account civilian full-time equivalent employment
                  
                  133
                  7
               
               
                  
                     
                  
               
            
         
      
         Health Insurance Tax Credit Administration                                                                               
            
         Program and Financing (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 20â0928â0â1â803
                  2011 actual
                  2012 est.
                  2013 est.
               
               
                  
                     
                  
               
               
                  
                  Obligations by program activity:
               
               
                  0001
                  Health Insurance Tax Credit Administration
                  15
                  
                  
               
               
                  
                     
                  
               
               
                  
                  Budgetary Resources:
               
               
                  
                  Unobligated balance:
               
               
                  1000
                  Unobligated balance brought forward, Oct 1
                  
                  1
                  1
               
               
                  
                  Budget authority:
               
               
                  
                  Appropriations, discretionary:
               
               
                  1100
                  Appropriation
                  16
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  1160
                  Appropriation, discretionary (total)
                  16
                  
                  
               
               
                  1930
                  Total budgetary resources available
                  16
                  1
                  1
               
               
                  
                  Memorandum (non-add) entries:
               
               
                  1941
                  Unexpired unobligated balance, end of year
                  1
                  1
                  1
               
               
                  
                     
                  
               
               
                  
                  Change in obligated balance:
               
               
                  
                  Obligated balance, start of year (net):
               
               
                  3000
                  Unpaid obligations, brought forward, Oct 1  (gross)
                  33
                  6
                  
               
               
                  3030
                  Obligations incurred, unexpired accounts
                  15
                  
                  
               
               
                  3040
                  Outlays (gross)
                  â42
                  â6
                  
               
               
                  
                  Obligated balance, end of year (net):
               
               
                  3090
                  Unpaid obligations, end of year (gross)
                  6
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  3100
                  Obligated balance, end of year (net)
                  6
                  
                  
               
               
                  
                     
                  
               
               
                  
                  Budget authority and outlays, net:
               
               
                  
                  Discretionary:
               
               
                  4000
                  Budget authority, gross
                  16
                  
                  
               
               
                  
                  Outlays, gross:
               
               
                  4010
                  Outlays from new discretionary authority
                  11
                  
                  
               
               
                  4011
                  Outlays from discretionary balances
                  31
                  6
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  4020
                  Outlays, gross (total)
                  42
                  6
                  
               
               
                  4180
                  Budget authority, net (total)
                  16
                  
                  
               
               
                  4190
                  Outlays, net (total)
                  42
                  6
                  
               
               
                  
                     
                  
               
            
         
      
      
         This appropriation provided operating resources to administer the advance payment feature of the Trade Adjustment Assistance
            health coverage tax credit (HCTC) program, which assists dislocated workers with their health insurance premiums. The tax
            credit program was enacted by the Trade Act of 2002 (Public Law 107â210) and became effective in August of 2003. In FY 2012,
            administrative resources for the program were moved to the Taxpayer Services appropriation under the Consolidated Appropriations
            Act of 2012 (Public Law 112â74) in advance of the program's termination on January 1, 2014 as provided by the Trade Adjustment
            Assistance Extension Act of 2011 (Public Law 112â40).  
         
      
      Object Classification (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 20â0928â0â1â803
                  2011 actual
                  2012 est.
                  2013 est.
               
               
                  
                     
                  
               
               
                  
                  Direct obligations:
               
               
                  11.1
                  Personnel compensation: Full-time permanent
                  1
                  
                  
               
               
                  25.2
                  Other services from non-Federal sources
                  14
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  99.9
                  Total new obligations
                  15
                  
                  
               
               
                  
                     
                  
               
            
         
      
      Employment Summary
      
         
            
               
                  
                     
                  
               
               
                  Identification code 20â0928â0â1â803
                  2011 actual
                  2012 est.
                  2013 est.
               
               
                  
                     
                  
               
               
                  1001
                  Direct civilian full-time equivalent employment
                  13
                  
                  
               
               
                  
                     
                  
               
            
         
      
         Operations SupportFor necessary expenses of the Internal Revenue Service to support taxpayer services and enforcement programs, including rent
         payments; facilities services; printing; postage; physical security; headquarters and other IRS-wide administration activities;
         research and statistics of income; telecommunications; information technology development, enhancement, operations, maintenance,
         and security; the hire of passenger motor vehicles (31 U.S.C. 1343(b)); and other services as authorized by 5 U.S.C. 3109,
         at such rates as may be determined by the Commissioner; [$3,947,416,000] $4,476,200,000, of which up to $250,000,000 shall remain available until September 30, [2013] 2014, for information technology support; of which up to $65,000,000 shall remain available until expended for acquisition of
         real property, equipment, construction and renovation of facilities; of which not to exceed $1,000,000 shall remain available
         until September 30, [2014] 2015, for research; of which not less than $2,000,000 shall be for the Internal Revenue Service Oversight Board; of which not
         to exceed $25,000 shall be for official reception and representation expenses: Provided, That not later than 14 days after the end of each quarter of each fiscal year, the Internal Revenue Service shall submit
         a report to the House and Senate Committees on Appropriations and the Comptroller General of the United States detailing the
         cost and schedule performance for its major information technology investments, including the purpose and life-cycle stages
         of the investments; the reasons for any cost and schedule variances; the risks of such investments and strategies the Internal
         Revenue Service is using to mitigate such risks; and the expected developmental milestones to be achieved and costs to be
         incurred in the next quarter: Provided further, That the Internal Revenue Service shall include, in its budget justification for fiscal year [2013] 2014, a summary of cost and schedule performance information for its major information technology systems: Provided, That, of the amounts provided under this heading, such sums as are necessary shall be available to fully support
            tax enforcement and compliance activities, including not less than $414,064,000 for an additional appropriation for tax activities,
            including tax compliance to address the Federal tax gap, as specified for purposes of Section 251(b)(2) of the Balanced Budget
            and Emergency Deficit Control Act of 1985, as amended.  (Department of the Treasury Appropriations Act, 2012.)
      Program and Financing (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 20â0919â0â1â803
                  2011 actual
                  2012 est.
                  2013 est.
               
               
                  
                     
                  
               
               
                  
                  Obligations by program activity:
               
               
                  0002
                  Infrastructure
                  967
                  962
                  1,010
               
               
                  0003
                  Shared Services and Support
                  1,264
                  1,254
                  1,360
               
               
                  0004
                  Information Services
                  1,851
                  1,786
                  2,164
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  0100
                  Subtotal, direct programs
                  4,082
                  4,002
                  4,534
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  0799
                  Total direct obligations
                  4,082
                  4,002
                  4,534
               
               
                  0801
                  Reimbursable program
                  37
                  38
                  38
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  0900
                  Total new obligations
                  4,119
                  4,040
                  4,572
               
               
                  
                     
                  
               
               
                  
                  Budgetary Resources:
               
               
                  
                  Unobligated balance:
               
               
                  1000
                  Unobligated balance brought forward, Oct 1
                  71
                  81
                  81
               
               
                  1010
                  Unobligated balance transfer to other accts [20â5432]
                  â25
                  
                  
               
               
                  1011
                  Unobligated balance transfer from other accts [20â5432]
                  75
                  55
                  58
               
               
                  1012
                  Unobligated balance transfers between expired and unexpired accounts
                  19
                  
                  
               
               
                  1021
                  Recoveries of prior year unpaid obligations
                  2
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  1050
                  Unobligated balance (total)
                  142
                  136
                  139
               
               
                  
                  Budget authority:
               
               
                  
                  Appropriations, discretionary:
               
               
                  1100
                  Appropriation
                  4,084
                  3,947
                  4,476
               
               
                  1120
                  Appropriations transferred to other accts [20â0912]
                  â19
                  
                  
               
               
                  1121
                  Appropriations transferred from other accts [20â5432]
                  4
                  
                  
               
               
                  1130
                  Appropriations permanently reduced
                  â8
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  1160
                  Appropriation, discretionary (total)
                  4,061
                  3,947
                  4,476
               
               
                  
                  Spending authority from offsetting collections, discretionary:
               
               
                  1700
                  Collected
                  28
                  38
                  38
               
               
                  1701
                  Change in uncollected payments, Federal sources
                  9
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  1750
                  Spending auth from offsetting collections, disc (total)
                  37
                  38
                  38
               
               
                  1900
                  Budget authority (total)
                  4,098
                  3,985
                  4,514
               
               
                  1930
                  Total budgetary resources available
                  4,240
                  4,121
                  4,653
               
               
                  
                  Memorandum (non-add) entries:
               
               
                  1940
                  Unobligated balance expiring
                  â40
                  
                  
               
               
                  1941
                  Unexpired unobligated balance, end of year
                  81
                  81
                  81
               
               
                  
                     
                  
               
               
                  
                  Change in obligated balance:
               
               
                  
                  Obligated balance, start of year (net):
               
               
                  3000
                  Unpaid obligations, brought forward, Oct 1  (gross)
                  968
                  950
                  1,059
               
               
                  3010
                  Uncollected pymts, Fed sources, brought forward, Oct 1
                  â8
                  â9
                  â9
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  3020
                  Obligated balance, start of year (net)
                  960
                  941
                  1,050
               
               
                  3030
                  Obligations incurred, unexpired accounts
                  4,119
                  4,040
                  4,572
               
               
                  3031
                  Obligations incurred, expired accounts
                  18
                  
                  
               
               
                  3040
                  Outlays (gross)
                  â4,081
                  â3,931
                  â4,403
               
               
                  3050
                  Change in uncollected pymts, Fed sources, unexpired
                  â9
                  
                  
               
               
                  3051
                  Change in uncollected pymts, Fed sources, expired
                  8
                  
                  
               
               
                  3080
                  Recoveries of prior year unpaid obligations, unexpired
                  â2
                  
                  
               
               
                  3081
                  Recoveries of prior year unpaid obligations, expired
                  â72
                  
                  
               
               
                  
                  Obligated balance, end of year (net):
               
               
                  3090
                  Unpaid obligations, end of year (gross)
                  950
                  1,059
                  1,228
               
               
                  3091
                  Uncollected pymts, Fed sources, end of year
                  â9
                  â9
                  â9
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  3100
                  Obligated balance, end of year (net)
                  941
                  1,050
                  1,219
               
               
                  
                     
                  
               
               
                  
                  Budget authority and outlays, net:
               
               
                  
                  Discretionary:
               
               
                  4000
                  Budget authority, gross
                  4,098
                  3,985
                  4,514
               
               
                  
                  Outlays, gross:
               
               
                  4010
                  Outlays from new discretionary authority
                  3,243
                  3,239
                  3,668
               
               
                  4011
                  Outlays from discretionary balances
                  838
                  692
                  735
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  4020
                  Outlays, gross (total)
                  4,081
                  3,931
                  4,403
               
               
                  
                  Offsets against gross budget authority and outlays:
               
               
                  
                  Offsetting collections (collected) from:
               
               
                  4030
                  Federal sources
                  â30
                  â26
                  â26
               
               
                  4033
                  Non-Federal sources
                  â15
                  â12
                  â12
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  4040
                  Offsets against gross budget authority  and outlays (total)
                  â45
                  â38
                  â38
               
               
                  
                  Additional offsets against gross budget authority only:
               
               
                  4050
                  Change in uncollected pymts, Fed sources, unexpired
                  â9
                  
                  
               
               
                  4052
                  Offsetting collections credited to expired accounts
                  17
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  4060
                  Additional offsets against budget authority only (total)
                  8
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  4070
                  Budget authority, net (discretionary)
                  4,061
                  3,947
                  4,476
               
               
                  4080
                  Outlays, net (discretionary)
                  4,036
                  3,893
                  4,365
               
               
                  4180
                  Budget authority, net (total)
                  4,061
                  3,947
                  4,476
               
               
                  4190
                  Outlays, net (total)
                  4,036
                  3,893
                  4,365
               
               
                  
                     
                  
               
            
         
      
      
          
         This appropriation provides resources for support functions that are essential to the successful operation of IRS programs.
            These functions include: overall planning and direction of the IRS; shared service support related to facilities maintenance,
            rent payments, printing, postage and security; resources for headquarters management activities such as communications and
            liaison, finance, human resources, equity, diversity and inclusion; research and statistics of income; and necessary expenses
            for telecommunications support and the development and maintenance of IRS operational information systems.  This appropriation
            also includes specific funds to support multi-year facility and real estate planning to improve the IRS investment process,
            as well as funds needed to implement an array of significant new tax legislation. A portion of the appropriation ($414 million)
            is requested as part of the $691 million program integrity cap adjustment for the IRS tax enforcement and compliance programs,
            which includes an above-base investment in these programs to reduce future deficits.  In conjunction with specified funds
            provided to the IRS Enforcement account, this increment will support new tax compliance initiatives that are expected to generate
            high returns on investment in the form of increased tax revenues, with the 9-year cap adjustment proposal coupled with additional
            fiscal year 2022 funding generating nearly $44 billion in additional revenue over the budget window. 
         
      
      Object Classification (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 20â0919â0â1â803
                  2011 actual
                  2012 est.
                  2013 est.
               
               
                  
                     
                  
               
               
                  
                  Direct obligations:
               
               
                  
                  Personnel compensation:
               
               
                  11.1
                  Full-time permanent
                  1,099
                  1,122
                  1,198
               
               
                  11.3
                  Other than full-time permanent
                  10
                  12
                  12
               
               
                  11.5
                  Other personnel compensation
                  33
                  30
                  33
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  11.9
                  Total personnel compensation
                  1,142
                  1,164
                  1,243
               
               
                  12.1
                  Civilian personnel benefits
                  370
                  366
                  407
               
               
                  13.0
                  Benefits for former personnel
                  49
                  49
                  50
               
               
                  21.0
                  Travel and transportation of persons
                  32
                  37
                  43
               
               
                  22.0
                  Transportation of things
                  20
                  21
                  22
               
               
                  23.1
                  Rental payments to GSA
                  661
                  691
                  709
               
               
                  23.2
                  Rental payments to others
                  13
                  13
                  13
               
               
                  23.3
                  Communications, utilities, and miscellaneous charges
                  394
                  396
                  429
               
               
                  24.0
                  Printing and reproduction
                  26
                  24
                  27
               
               
                  25.1
                  Advisory and assistance services
                  490
                  316
                  537
               
               
                  25.2
                  Other services from non-Federal sources
                  96
                  158
                  206
               
               
                  25.3
                  Other goods and services from Federal sources
                  81
                  67
                  75
               
               
                  25.4
                  Operation and maintenance of facilities
                  170
                  174
                  183
               
               
                  25.6
                  Medical care
                  14
                  14
                  16
               
               
                  25.7
                  Operation and maintenance of equipment
                  85
                  159
                  169
               
               
                  26.0
                  Supplies and materials
                  38
                  45
                  49
               
               
                  31.0
                  Equipment
                  365
                  289
                  331
               
               
                  32.0
                  Land and structures
                  34
                  17
                  23
               
               
                  42.0
                  Insurance claims and indemnities
                  2
                  2
                  2
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  99.0
                  Direct obligations
                  4,082
                  4,002
                  4,534
               
               
                  99.0
                  Reimbursable obligations
                  36
                  37
                  37
               
               
                  99.5
                  Below reporting threshold
                  1
                  1
                  1
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  99.9
                  Total new obligations
                  4,119
                  4,040
                  4,572
               
               
                  
                     
                  
               
            
         
      
      Employment Summary
      
         
            
               
                  
                     
                  
               
               
                  Identification code 20â0919â0â1â803
                  2011 actual
                  2012 est.
                  2013 est.
               
               
                  
                     
                  
               
               
                  1001
                  Direct civilian full-time equivalent employment
                  12,439
                  11,985
                  12,609
               
               
                  2001
                  Reimbursable civilian full-time equivalent employment
                  106
                  106
                  106
               
               
                  3001
                  Allocation account civilian full-time equivalent employment
                  
                  591
                  
               
               
                  
                     
                  
               
            
         
      
         business systems modernizationFor necessary expenses of the Internal Revenue Service's business systems modernization program, $330,210,000, to remain available
         until September 30, [2014] 2015, for the capital asset acquisition of information technology systems, including management and related contractual costs
         of said acquisitions, including related Internal Revenue Service labor costs, and contractual costs associated with operations
         authorized by 5 U.S.C. 3109: Provided, That not later than 14 days after the end of each quarter of each fiscal year, the Internal Revenue Service shall submit
         a report to the House and Senate Committees on Appropriations and the Comptroller General of the United States detailing the
         cost and schedule performance for CADE2 and Modernized e-File information technology investments, including the purposes and
         life-cycle stages of the investments; the reasons for any cost and schedule variances; the risks of such investments and the
         strategies the Internal Revenue Service is using to mitigate such risks; and the expected developmental milestones to be achieved
         and costs to be incurred in the next quarter.  (Department of the Treasury Appropriations Act, 2012.)
      Program and Financing (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 20â0921â0â1â803
                  2011 actual
                  2012 est.
                  2013 est.
               
               
                  
                     
                  
               
               
                  
                  Obligations by program activity:
               
               
                  0001
                  Business Systems Modernization
                  335
                  303
                  324
               
               
                  
                     
                  
               
               
                  
                  Budgetary Resources:
               
               
                  
                  Unobligated balance:
               
               
                  1000
                  Unobligated balance brought forward, Oct 1
                  98
                  118
                  145
               
               
                  1011
                  Unobligated balance transfer from other accts [20â5432]
                  78
                  
                  
               
               
                  1021
                  Recoveries of prior year unpaid obligations
                  3
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  1050
                  Unobligated balance (total)
                  179
                  118
                  145
               
               
                  
                  Budget authority:
               
               
                  
                  Appropriations, discretionary:
               
               
                  1100
                  Appropriation
                  264
                  330
                  330
               
               
                  1121
                  Appropriations transferred from other accts [20â5432]
                  11
                  
                  
               
               
                  1130
                  Appropriations permanently reduced
                  â1
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  1160
                  Appropriation, discretionary (total)
                  274
                  330
                  330
               
               
                  1930
                  Total budgetary resources available
                  453
                  448
                  475
               
               
                  
                  Memorandum (non-add) entries:
               
               
                  1941
                  Unexpired unobligated balance, end of year
                  118
                  145
                  151
               
               
                  
                     
                  
               
               
                  
                  Change in obligated balance:
               
               
                  
                  Obligated balance, start of year (net):
               
               
                  3000
                  Unpaid obligations, brought forward, Oct 1  (gross)
                  137
                  142
                  117
               
               
                  3030
                  Obligations incurred, unexpired accounts
                  335
                  303
                  324
               
               
                  3040
                  Outlays (gross)
                  â321
                  â328
                  â352
               
               
                  3080
                  Recoveries of prior year unpaid obligations, unexpired
                  â3
                  
                  
               
               
                  3081
                  Recoveries of prior year unpaid obligations, expired
                  â6
                  
                  
               
               
                  
                  Obligated balance, end of year (net):
               
               
                  3090
                  Unpaid obligations, end of year (gross)
                  142
                  117
                  89
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  3100
                  Obligated balance, end of year (net)
                  142
                  117
                  89
               
               
                  
                     
                  
               
               
                  
                  Budget authority and outlays, net:
               
               
                  
                  Discretionary:
               
               
                  4000
                  Budget authority, gross
                  274
                  330
                  330
               
               
                  
                  Outlays, gross:
               
               
                  4010
                  Outlays from new discretionary authority
                  105
                  165
                  165
               
               
                  4011
                  Outlays from discretionary balances
                  216
                  163
                  187
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  4020
                  Outlays, gross (total)
                  321
                  328
                  352
               
               
                  4180
                  Budget authority, net (total)
                  274
                  330
                  330
               
               
                  4190
                  Outlays, net (total)
                  321
                  328
                  352
               
               
                  
                     
                  
               
            
         
      
      
         This appropriation provides resources for the planning and capital asset acquisition of information technology to modernize
            the IRS business systems. The IRS uses a formal methodology to evaluate, prioritize, approve, and fund its portfolio of business
            systems modernization investments.  This methodology provides a documented, repeatable, and measurable process for managing
            investments throughout their life cycle.  The process is reviewed by the Government Accountability Office on a regular basis
            as part of the submission requirements for expenditure plans submitted to the House and Senate Committees on Appropriations.
         
          IRS modernization efforts focus on building and deploying advanced information technology systems, processes, and tools to
            improve efficiency and productivity.  In 2012, the IRS delivered the most significant update to its core tax processing system
            in decades.  Since the 1960s, the IRS has operated on a weekly batch cycle, which starting in 2012 has been reduced to a daily
            processing cycle.  Also, for the first time, IRS processing systems are accepting all 1040 forms electronically through a
            modernized e-filing capability, feeding a single consolidated taxpayer account database which will allow the next generation
            of taxpayer service and enforcement programs.
         
      
      Object Classification (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 20â0921â0â1â803
                  2011 actual
                  2012 est.
                  2013 est.
               
               
                  
                     
                  
               
               
                  
                  Direct obligations:
               
               
                  
                  Personnel compensation:
               
               
                  11.1
                  Full-time permanent
                  58
                  68
                  55
               
               
                  11.3
                  Other than full-time permanent
                  1
                  2
                  2
               
               
                  11.5
                  Other personnel compensation
                  1
                  3
                  3
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  11.9
                  Total personnel compensation
                  60
                  73
                  60
               
               
                  12.1
                  Civilian personnel benefits
                  15
                  17
                  16
               
               
                  21.0
                  Travel and transportation of persons
                  1
                  1
                  1
               
               
                  25.1
                  Advisory and assistance services
                  196
                  175
                  204
               
               
                  25.2
                  Other services from non-Federal sources
                  1
                  7
                  8
               
               
                  25.7
                  Operation and maintenance of equipment
                  5
                  4
                  5
               
               
                  31.0
                  Equipment
                  57
                  26
                  30
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  99.9
                  Total new obligations
                  335
                  303
                  324
               
               
                  
                     
                  
               
            
         
      
      Employment Summary
      
         
            
               
                  
                     
                  
               
               
                  Identification code 20â0921â0â1â803
                  2011 actual
                  2012 est.
                  2013 est.
               
               
                  
                     
                  
               
               
                  1001
                  Direct civilian full-time equivalent employment
                  512
                  605
                  495
               
               
                  
                     
                  
               
            
         
      
         Build America Bond Payments, Recovery Act                                                                                
            
         Program and Financing (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 20â0935â0â1â806
                  2011 actual
                  2012 est.
                  2013 est.
               
               
                  
                     
                  
               
               
                  
                  Obligations by program activity:
               
               
                  0001
                  Direct program activity
                  3,597
                  3,351
                  3,351
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  0900
                  Total new obligations (object class 41.0)
                  3,597
                  3,351
                  3,351
               
               
                  
                     
                  
               
               
                  
                  Budgetary Resources:
               
               
                  
                  Budget authority:
               
               
                  
                  Appropriations, mandatory:
               
               
                  1200
                  Appropriation
                  3,597
                  3,351
                  3,351
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  1260
                  Appropriations, mandatory (total)
                  3,597
                  3,351
                  3,351
               
               
                  1930
                  Total budgetary resources available
                  3,597
                  3,351
                  3,351
               
               
                  
                     
                  
               
               
                  
                  Change in obligated balance:
               
               
                  3030
                  Obligations incurred, unexpired accounts
                  3,597
                  3,351
                  3,351
               
               
                  3040
                  Outlays (gross)
                  â3,597
                  â3,351
                  â3,351
               
               
                  
                     
                  
               
               
                  
                  Budget authority and outlays, net:
               
               
                  
                  Mandatory:
               
               
                  4090
                  Budget authority, gross
                  3,597
                  3,351
                  3,351
               
               
                  
                  Outlays, gross:
               
               
                  4100
                  Outlays from new mandatory authority
                  3,597
                  3,351
                  3,351
               
               
                  4180
                  Budget authority, net (total)
                  3,597
                  3,351
                  3,351
               
               
                  4190
                  Outlays, net (total)
                  3,597
                  3,351
                  3,351
               
               
                  
                     
                  
               
            
         
      
      Summary of Budget Authority and Outlays (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  
                  2011 actual
                  2012 est.
                  2013 est.
               
               
                  
                     
                  
               
               
                  Enacted/requested:
               
               
                  
                  Budget Authority
                  3,597
                  3,351
                  3,351
               
               
                  
                  Outlays
                  3,597
                  3,351
                  3,351
               
               
                  Legislative proposal, subject to PAYGO:
               
               
                  
                  Budget Authority
                  
                  105
                  607
               
               
                  
                  Outlays
                  
                  105
                  607
               
               
                  Total:
               
               
                  
                  Budget Authority
                  3,597
                  3,456
                  3,958
               
               
                  
                  Outlays
                  3,597
                  3,456
                  3,958
               
               
                  
                     
                  
               
            
         
      
      
         The American Recovery and Reinvestment Act of 2009 (Public Law 111â5), Section 1531, allows State and local governments to
            issue Build America Bonds through December 31, 2010.  These tax credit bonds, which include Recovery Zone Bonds, differ from
            tax-exempt governmental obligation bonds in two principal ways: (1) interest paid on tax credit bonds is taxable; and (2)
            a portion of the interest paid on tax credit bonds takes the form of a federal tax credit.  The bond issuer may elect to receive
            a direct payment in the amount of the tax credit for obligations issued before January 1, 2011. The 2013 President's Budget
            proposes an expanded and permanent extension to this credit at an adjusted subsidy rate. 
         
      
         Build America Bond Payments, Recovery Act                                                                                
            
         
         (Legislative proposal, subject to PAYGO)Program and Financing (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 20â0935â4â1â806
                  2011 actual
                  2012 est.
                  2013 est.
               
               
                  
                     
                  
               
               
                  
                  Budgetary Resources:
               
               
                  
                  Unobligated balance:
               
               
                  1000
                  Unobligated balance brought forward, Oct 1
                  
                  
                  105
               
               
                  
                  Budget authority:
               
               
                  
                  Appropriations, mandatory:
               
               
                  1200
                  Appropriation
                  
                  105
                  607
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  1260
                  Appropriations, mandatory (total)
                  
                  105
                  607
               
               
                  1930
                  Total budgetary resources available
                  
                  105
                  712
               
               
                  
                  Memorandum (non-add) entries:
               
               
                  1941
                  Unexpired unobligated balance, end of year
                  
                  105
                  712
               
               
                  
                     
                  
               
               
                  
                  Change in obligated balance:
               
               
                  
                  Obligated balance, start of year (net):
               
               
                  3000
                  Unpaid obligations, brought forward, Oct 1  (gross)
                  
                  
                  â105
               
               
                  3040
                  Outlays (gross)
                  
                  â105
                  â607
               
               
                  
                  Obligated balance, end of year (net):
               
               
                  3090
                  Unpaid obligations, end of year (gross)
                  
                  â105
                  â712
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  3100
                  Obligated balance, end of year (net)
                  
                  â105
                  â712
               
               
                  
                     
                  
               
               
                  
                  Budget authority and outlays, net:
               
               
                  
                  Mandatory:
               
               
                  4090
                  Budget authority, gross
                  
                  105
                  607
               
               
                  
                  Outlays, gross:
               
               
                  4100
                  Outlays from new mandatory authority
                  
                  105
                  607
               
               
                  4180
                  Budget authority, net (total)
                  
                  105
                  607
               
               
                  4190
                  Outlays, net (total)
                  
                  105
                  607
               
               
                  
                     
                  
               
            
         
      
         Payment Where Earned Income Credit Exceeds Liability for Tax                                                             
            
         Program and Financing (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 20â0906â0â1â609
                  2011 actual
                  2012 est.
                  2013 est.
               
               
                  
                     
                  
               
               
                  
                  Obligations by program activity:
               
               
                  0001
                  Direct program activity
                  55,652
                  52,247
                  52,311
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  0900
                  Total new obligations (object class 41.0)
                  55,652
                  52,247
                  52,311
               
               
                  
                     
                  
               
               
                  
                  Budgetary Resources:
               
               
                  
                  Budget authority:
               
               
                  
                  Appropriations, mandatory:
               
               
                  1200
                  Appropriation
                  55,652
                  52,247
                  52,311
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  1260
                  Appropriations, mandatory (total)
                  55,652
                  52,247
                  52,311
               
               
                  1930
                  Total budgetary resources available
                  55,652
                  52,247
                  52,311
               
               
                  
                     
                  
               
               
                  
                  Change in obligated balance:
               
               
                  3030
                  Obligations incurred, unexpired accounts
                  55,652
                  52,247
                  52,311
               
               
                  3040
                  Outlays (gross)
                  â55,652
                  â52,247
                  â52,311
               
               
                  
                     
                  
               
               
                  
                  Budget authority and outlays, net:
               
               
                  
                  Mandatory:
               
               
                  4090
                  Budget authority, gross
                  55,652
                  52,247
                  52,311
               
               
                  
                  Outlays, gross:
               
               
                  4100
                  Outlays from new mandatory authority
                  55,652
                  52,247
                  52,311
               
               
                  4180
                  Budget authority, net (total)
                  55,652
                  52,247
                  52,311
               
               
                  4190
                  Outlays, net (total)
                  55,652
                  52,247
                  52,311
               
               
                  
                     
                  
               
            
         
      
      Summary of Budget Authority and Outlays (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  
                  2011 actual
                  2012 est.
                  2013 est.
               
               
                  
                     
                  
               
               
                  Enacted/requested:
               
               
                  
                  Budget Authority
                  55,652
                  52,247
                  52,311
               
               
                  
                  Outlays
                  55,652
                  52,247
                  52,311
               
               
                  Amounts included in the adjusted baseline:
               
               
                  
                  Budget Authority
                  
                  
                  209
               
               
                  
                  Outlays
                  
                  
                  209
               
               
                  Legislative proposal, subject to PAYGO:
               
               
                  
                  Budget Authority
                  
                  
                  95
               
               
                  
                  Outlays
                  
                  
                  95
               
               
                  Total:
               
               
                  
                  Budget Authority
                  55,652
                  52,247
                  52,615
               
               
                  
                  Outlays
                  55,652
                  52,247
                  52,615
               
               
                  
                     
                  
               
            
         
      
      
         As provided by law, there are instances wherein the earned income tax credit (EITC) exceeds the amount of tax liability owed
            through the individual income tax system, resulting in an additional payment to the taxpayer.  Congress originally authorized
            the EITC in the Tax Reduction Act of 1975 (Public Law 94â12) and made it permanent in the Revenue Adjustment Act of 1978 (Public
            Law 95â600). The Tax Reform Act of 1986 and the Omnibus Budget Reconciliation Acts of 1990 and 1993 increased the credit amount
            and expanded eligibility for the EITC.
         
         The Economic Growth and Tax Relief Reconciliation Act of 2001 (EGTRRA) (Public Law 107â16) increased the income level at which
            the credit begins to phase out for married taxpayers filing joint returns, and made other changes to simplify the credit and
            improve compliance. 
         
         The American Recovery and Reinvestment Act of 2009 (Public Law 111â5), Section 1002, temporarily increased the EITC for working
            families with three or more children, and increased the threshold for the phase-out range for all married couples filing a
            joint return for 2009 and 2010 tax returns. The Tax Relief, Unemployment Insurance Reauthorization, and Job Creation Act of
            2010 (Public Law 111â312), Section 103(c), extended EGTRRA and ARRA benefits through tax year 2012.  The President's FY 2013
            Budget baseline assumes that changes to the EITC enacted in EGTRRA as amended by ARRA are made permanent.  The Budget further
            proposes to make permanent the increase in the credit for families with three or more children.
         
      
         Payment Where Earned Income Credit Exceeds Liability for Tax                                                             
            
         
         (Amounts included in the adjusted baseline)Program and Financing (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 20â0906â7â1â609
                  2011 actual
                  2012 est.
                  2013 est.
               
               
                  
                     
                  
               
               
                  
                  Budgetary Resources:
               
               
                  
                  Budget authority:
               
               
                  
                  Appropriations, mandatory:
               
               
                  1200
                  Appropriation
                  
                  
                  209
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  1260
                  Appropriations, mandatory (total)
                  
                  
                  209
               
               
                  1930
                  Total budgetary resources available
                  
                  
                  209
               
               
                  
                  Memorandum (non-add) entries:
               
               
                  1941
                  Unexpired unobligated balance, end of year
                  
                  
                  209
               
               
                  
                     
                  
               
               
                  
                  Change in obligated balance:
               
               
                  3040
                  Outlays (gross)
                  
                  
                  â209
               
               
                  
                  Obligated balance, end of year (net):
               
               
                  3090
                  Unpaid obligations, end of year (gross)
                  
                  
                  â209
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  3100
                  Obligated balance, end of year (net)
                  
                  
                  â209
               
               
                  
                     
                  
               
               
                  
                  Budget authority and outlays, net:
               
               
                  
                  Mandatory:
               
               
                  4090
                  Budget authority, gross
                  
                  
                  209
               
               
                  
                  Outlays, gross:
               
               
                  4100
                  Outlays from new mandatory authority
                  
                  
                  209
               
               
                  4180
                  Budget authority, net (total)
                  
                  
                  209
               
               
                  4190
                  Outlays, net (total)
                  
                  
                  209
               
               
                  
                     
                  
               
            
         
      
         Payment Where Earned Income Credit Exceeds Liability for Tax                                                             
            
         
         (Legislative proposal, subject to PAYGO)Program and Financing (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 20â0906â4â1â609
                  2011 actual
                  2012 est.
                  2013 est.
               
               
                  
                     
                  
               
               
                  
                  Budgetary Resources:
               
               
                  
                  Budget authority:
               
               
                  
                  Appropriations, mandatory:
               
               
                  1200
                  Appropriation
                  
                  
                  95
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  1260
                  Appropriations, mandatory (total)
                  
                  
                  95
               
               
                  1930
                  Total budgetary resources available
                  
                  
                  95
               
               
                  
                  Memorandum (non-add) entries:
               
               
                  1941
                  Unexpired unobligated balance, end of year
                  
                  
                  95
               
               
                  
                     
                  
               
               
                  
                  Change in obligated balance:
               
               
                  3040
                  Outlays (gross)
                  
                  
                  â95
               
               
                  
                  Obligated balance, end of year (net):
               
               
                  3090
                  Unpaid obligations, end of year (gross)
                  
                  
                  â95
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  3100
                  Obligated balance, end of year (net)
                  
                  
                  â95
               
               
                  
                     
                  
               
               
                  
                  Budget authority and outlays, net:
               
               
                  
                  Mandatory:
               
               
                  4090
                  Budget authority, gross
                  
                  
                  95
               
               
                  
                  Outlays, gross:
               
               
                  4100
                  Outlays from new mandatory authority
                  
                  
                  95
               
               
                  4180
                  Budget authority, net (total)
                  
                  
                  95
               
               
                  4190
                  Outlays, net (total)
                  
                  
                  95
               
               
                  
                     
                  
               
            
         
      
         Payment Where Recovery Rebate Exceeds Liability for Tax                                                                  
            
         Program and Financing (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 20â0905â0â1â609
                  2011 actual
                  2012 est.
                  2013 est.
               
               
                  
                     
                  
               
               
                  
                  Obligations by program activity:
               
               
                  0001
                  Direct program activity
                  1
                  50
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  0900
                  Total new obligations (object class 41.0)
                  1
                  50
                  
               
               
                  
                     
                  
               
               
                  
                  Budgetary Resources:
               
               
                  
                  Unobligated balance:
               
               
                  1029
                  Other balances withdrawn
                  â269
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  1050
                  Unobligated balance (total)
                  â269
                  
                  
               
               
                  
                  Budget authority:
               
               
                  
                  Appropriations, mandatory:
               
               
                  1200
                  Appropriation
                  1
                  50
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  1260
                  Appropriations, mandatory (total)
                  1
                  50
                  
               
               
                  
                  Spending authority from offsetting collections, mandatory:
               
               
                  1800
                  Collected
                  269
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  1850
                  Spending auth from offsetting collections, mand (total)
                  269
                  
                  
               
               
                  1900
                  Budget authority (total)
                  270
                  50
                  
               
               
                  1930
                  Total budgetary resources available
                  1
                  50
                  
               
               
                  
                     
                  
               
               
                  
                  Change in obligated balance:
               
               
                  
                  Obligated balance, start of year (net):
               
               
                  3000
                  Unpaid obligations, brought forward, Oct 1  (gross)
                  
                  1
                  1
               
               
                  3030
                  Obligations incurred, unexpired accounts
                  1
                  50
                  
               
               
                  3040
                  Outlays (gross)
                  
                  â50
                  
               
               
                  
                  Obligated balance, end of year (net):
               
               
                  3090
                  Unpaid obligations, end of year (gross)
                  1
                  1
                  1
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  3100
                  Obligated balance, end of year (net)
                  1
                  1
                  1
               
               
                  
                     
                  
               
               
                  
                  Budget authority and outlays, net:
               
               
                  
                  Mandatory:
               
               
                  4090
                  Budget authority, gross
                  270
                  50
                  
               
               
                  
                  Outlays, gross:
               
               
                  4100
                  Outlays from new mandatory authority
                  
                  50
                  
               
               
                  
                  Offsets against gross budget authority and outlays:
               
               
                  
                  Offsetting collections (collected) from:
               
               
                  4123
                  Non-Federal sources
                  â269
                  
                  
               
               
                  4180
                  Budget authority, net (total)
                  1
                  50
                  
               
               
                  4190
                  Outlays, net (total)
                  â269
                  50
                  
               
               
                  
                     
                  
               
            
         
      
      
         The Economic Stimulus Act of 2008 (Public Law 110â185), Section 101, allowed for the issuance of tax rebates (economic stimulus
            payments) to certain eligible taxpayers through December 31, 2008.  This tax rebate was a one-time benefit provided to taxpayers
            to stimulate the economy.  Additionally, in 2009 the rebate was provided to taxpayers who did not receive the full economic
            stimulus payment in 2008 and whose circumstances may have changed, making them eligible for some or all of the unpaid portion.
            No outlays are expected from this account in 2013, as the program is no longer active.
         
      
         Payment Where Child Tax Credit Exceeds Liability for Tax                                                                 
            
         Program and Financing (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 20â0922â0â1â609
                  2011 actual
                  2012 est.
                  2013 est.
               
               
                  
                     
                  
               
               
                  
                  Obligations by program activity:
               
               
                  0001
                  Direct program activity
                  22,691
                  22,464
                  21,886
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  0900
                  Total new obligations (object class 41.0)
                  22,691
                  22,464
                  21,886
               
               
                  
                     
                  
               
               
                  
                  Budgetary Resources:
               
               
                  
                  Budget authority:
               
               
                  
                  Appropriations, mandatory:
               
               
                  1200
                  Appropriation
                  22,691
                  22,464
                  21,886
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  1260
                  Appropriations, mandatory (total)
                  22,691
                  22,464
                  21,886
               
               
                  1930
                  Total budgetary resources available
                  22,691
                  22,464
                  21,886
               
               
                  
                     
                  
               
               
                  
                  Change in obligated balance:
               
               
                  3030
                  Obligations incurred, unexpired accounts
                  22,691
                  22,464
                  21,886
               
               
                  3040
                  Outlays (gross)
                  â22,691
                  â22,464
                  â21,886
               
               
                  
                     
                  
               
               
                  
                  Budget authority and outlays, net:
               
               
                  
                  Mandatory:
               
               
                  4090
                  Budget authority, gross
                  22,691
                  22,464
                  21,886
               
               
                  
                  Outlays, gross:
               
               
                  4100
                  Outlays from new mandatory authority
                  22,691
                  22,464
                  21,886
               
               
                  4180
                  Budget authority, net (total)
                  22,691
                  22,464
                  21,886
               
               
                  4190
                  Outlays, net (total)
                  22,691
                  22,464
                  21,886
               
               
                  
                     
                  
               
            
         
      
      Summary of Budget Authority and Outlays (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  
                  2011 actual
                  2012 est.
                  2013 est.
               
               
                  
                     
                  
               
               
                  Enacted/requested:
               
               
                  
                  Budget Authority
                  22,691
                  22,464
                  21,886
               
               
                  
                  Outlays
                  22,691
                  22,464
                  21,886
               
               
                  Amounts included in the adjusted baseline:
               
               
                  
                  Budget Authority
                  
                  
                  1,159
               
               
                  
                  Outlays
                  
                  
                  1,159
               
               
                  Total:
               
               
                  
                  Budget Authority
                  22,691
                  22,464
                  23,045
               
               
                  
                  Outlays
                  22,691
                  22,464
                  23,045
               
               
                  
                     
                  
               
            
         
      
      
         As provided by law, there are instances where the child tax credit exceeds the amount of tax liability owed through the individual
            income tax system, resulting in an additional payment to the taxpayer.  
         
         The Congress originally authorized the child credit in the Taxpayer Relief Act of 1997 (Public Law 105â34). The credit amount
            and extent to which the credit is refundable were increased by EGTRRA.  The American Recovery and Reinvestment Act of 2009
            (Public Law 111â5), Section 1003, further expanded the extent to which the credit is refundable.  The credit was refundable
            to the extent of 15 percent of an individual's earned income in excess of $3,000 for 2010 and 2011. The Tax Relief, Unemployment
            Insurance Reauthorization, and Job Creation Act of 2010 (Public Law 111â312), Section 103(b), extended this temporary benefit
            for 2011 and 2012. The 2013 President's Budget baseline assumes that the changes to the child tax credit enacted in EGTRRA
            and amended by ARRA are made permanent.
         
      
         Payment Where Child Tax Credit Exceeds Liability for Tax                                                                 
            
         
         (Amounts included in the adjusted baseline)Program and Financing (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 20â0922â7â1â609
                  2011 actual
                  2012 est.
                  2013 est.
               
               
                  
                     
                  
               
               
                  
                  Budgetary Resources:
               
               
                  
                  Budget authority:
               
               
                  
                  Appropriations, mandatory:
               
               
                  1200
                  Appropriation
                  
                  
                  1,159
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  1260
                  Appropriations, mandatory (total)
                  
                  
                  1,159
               
               
                  1930
                  Total budgetary resources available
                  
                  
                  1,159
               
               
                  
                  Memorandum (non-add) entries:
               
               
                  1941
                  Unexpired unobligated balance, end of year
                  
                  
                  1,159
               
               
                  
                     
                  
               
               
                  
                  Change in obligated balance:
               
               
                  3040
                  Outlays (gross)
                  
                  
                  â1,159
               
               
                  
                  Obligated balance, end of year (net):
               
               
                  3090
                  Unpaid obligations, end of year (gross)
                  
                  
                  â1,159
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  3100
                  Obligated balance, end of year (net)
                  
                  
                  â1,159
               
               
                  
                     
                  
               
               
                  
                  Budget authority and outlays, net:
               
               
                  
                  Mandatory:
               
               
                  4090
                  Budget authority, gross
                  
                  
                  1,159
               
               
                  
                  Outlays, gross:
               
               
                  4100
                  Outlays from new mandatory authority
                  
                  
                  1,159
               
               
                  4180
                  Budget authority, net (total)
                  
                  
                  1,159
               
               
                  4190
                  Outlays, net (total)
                  
                  
                  1,159
               
               
                  
                     
                  
               
            
         
      
         Payment Where Child Tax Credit Exceeds Liability for Tax                                                                 
            
         
         (Legislative proposal, subject to PAYGO)
         The account reflects the interaction effect between the proposal to establish automatic IRAs and expand the child and dependent
            care tax credit and refundable tax credits.
         
      
         Payment Where Health Coverage Tax Credit Exceeds Liability for Tax                                                       
            
         Program and Financing (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 20â0923â0â1â551
                  2011 actual
                  2012 est.
                  2013 est.
               
               
                  
                     
                  
               
               
                  
                  Obligations by program activity:
               
               
                  0001
                  Direct program activity
                  185
                  192
                  189
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  0900
                  Total new obligations (object class 41.0)
                  185
                  192
                  189
               
               
                  
                     
                  
               
               
                  
                  Budgetary Resources:
               
               
                  
                  Budget authority:
               
               
                  
                  Appropriations, mandatory:
               
               
                  1200
                  Appropriation
                  185
                  192
                  189
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  1260
                  Appropriations, mandatory (total)
                  185
                  192
                  189
               
               
                  1930
                  Total budgetary resources available
                  185
                  192
                  189
               
               
                  
                     
                  
               
               
                  
                  Change in obligated balance:
               
               
                  3030
                  Obligations incurred, unexpired accounts
                  185
                  192
                  189
               
               
                  3040
                  Outlays (gross)
                  â185
                  â192
                  â189
               
               
                  
                     
                  
               
               
                  
                  Budget authority and outlays, net:
               
               
                  
                  Mandatory:
               
               
                  4090
                  Budget authority, gross
                  185
                  192
                  189
               
               
                  
                  Outlays, gross:
               
               
                  4100
                  Outlays from new mandatory authority
                  185
                  192
                  189
               
               
                  4180
                  Budget authority, net (total)
                  185
                  192
                  189
               
               
                  4190
                  Outlays, net (total)
                  185
                  192
                  189
               
               
                  
                     
                  
               
            
         
      
      
         The Trade Act of 2002 established the Health Coverage Tax Credit (HCTC), a refundable tax credit for a portion of the cost
            of qualified insurance, which may be paid in advance. This credit is available to certain recipients of Trade Adjustment Assistance
            (TAA) and Pension Benefit Guaranty Corporation pension beneficiaries who are aged 55â64. 
         
         The Congress expanded the HCTC program in the American Recovery and Reinvestment Act of 2009 (Public Law 111â5), Sections
            1899A-1899J.  Increased benefits for certain HCTC eligible individuals include payment of 80 percent (up from 65 percent)
            of health insurance premiums, up to 24 months of coverage for qualified family members, and extension of COBRA benefits. 
            The Omnibus Trade Act of 2010 (Public Law 111â344), Sections 111â118, extended these benefits until February 13, 2011. The
            bill to extend the Generalization System of Preference (Public Law 112â040), Section 241, extended the credit through December
            31, 2013 and reduced the credit percentage to 72.5 percent, and eliminated the credit entirely beginning January 1, 2014.
            This schedule reflects the effects of HCTC in cases where the credit exceeds the tax liability resulting in payment to the
            taxpayer. 
         
      
         Payment Where COBRA Credit Exceeds Liability for Tax                                                                     
            
         Program and Financing (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 20â0936â0â1â551
                  2011 actual
                  2012 est.
                  2013 est.
               
               
                  
                     
                  
               
               
                  
                  Obligations by program activity:
               
               
                  0001
                  Direct program activity
                  2,191
                  193
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  0900
                  Total new obligations (object class 41.0)
                  2,191
                  193
                  
               
               
                  
                     
                  
               
               
                  
                  Budgetary Resources:
               
               
                  
                  Budget authority:
               
               
                  
                  Appropriations, mandatory:
               
               
                  1200
                  Appropriation
                  2,191
                  193
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  1260
                  Appropriations, mandatory (total)
                  2,191
                  193
                  
               
               
                  1930
                  Total budgetary resources available
                  2,191
                  193
                  
               
               
                  
                     
                  
               
               
                  
                  Change in obligated balance:
               
               
                  3030
                  Obligations incurred, unexpired accounts
                  2,191
                  193
                  
               
               
                  3040
                  Outlays (gross)
                  â2,191
                  â193
                  
               
               
                  
                     
                  
               
               
                  
                  Budget authority and outlays, net:
               
               
                  
                  Mandatory:
               
               
                  4090
                  Budget authority, gross
                  2,191
                  193
                  
               
               
                  
                  Outlays, gross:
               
               
                  4100
                  Outlays from new mandatory authority
                  2,191
                  193
                  
               
               
                  4180
                  Budget authority, net (total)
                  2,191
                  193
                  
               
               
                  4190
                  Outlays, net (total)
                  2,191
                  193
                  
               
               
                  
                     
                  
               
            
         
      
      
         COBRA gives workers who lose their jobs, and thus their health benefits, the right to purchase group health coverage provided
            by the plan under certain circumstances.  This continuation coverage is provided pursuant to Part 6 of Subtitle B of Title
            I of the Employee Retirement Income Security Act of 1974 (other than Section 609), Title XXII of the Public Health Service
            Act, Section 4980B of the Internal Revenue Code of 1986 (other than under Subsection (f)(1) of such Section insofar as it
            relates to pediatric vaccines), or Section 8905(a) of 5 U.S.C., or under a State program that provides comparable continuation
            coverage.
         
         The American Recovery and Reinvestment Act of 2009 (Public Law 111â5), Section 3001, treated assistance eligible individuals
            who pay 35 percent of their COBRA premium as having paid the full amount.  The remaining 65 percent is reimbursed to the employer,
            insurer or health plan as a credit against certain employment taxes.  This schedule includes the revenue loss to the government
            as well. 
         
         The Department of Defense Appropriation Act of 2010 (Public Law 111â118), Section 1010, extended the eligibility period for
            the COBRA Premium Assistance program from the original ending date of December 31, 2009 to February 28, 2010.  The Act also
            extended the duration period of the taxpayers' premium assistance coverage from 9 months to 15 months. 
         
         The Continuing Extension Act of 2010 (Public Law 111â157), Section 3, amended the American Recovery and Reinvestment Act of
            2009 to extend the premium assistance for COBRA benefits to employees involuntarily terminated through May 31, 2010. 
         
      
         Payment Where Small Business Health Insurance Tax Credit Exceeds Liability for Tax                                       
            
         Program and Financing (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 20â0951â0â1â551
                  2011 actual
                  2012 est.
                  2013 est.
               
               
                  
                     
                  
               
               
                  
                  Obligations by program activity:
               
               
                  0001
                  Direct program activity
                  30
                  107
                  127
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  0900
                  Total new obligations (object class 41.0)
                  30
                  107
                  127
               
               
                  
                     
                  
               
               
                  
                  Budgetary Resources:
               
               
                  
                  Budget authority:
               
               
                  
                  Appropriations, mandatory:
               
               
                  1200
                  Appropriation
                  30
                  107
                  127
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  1260
                  Appropriations, mandatory (total)
                  30
                  107
                  127
               
               
                  1930
                  Total budgetary resources available
                  30
                  107
                  127
               
               
                  
                     
                  
               
               
                  
                  Change in obligated balance:
               
               
                  3030
                  Obligations incurred, unexpired accounts
                  30
                  107
                  127
               
               
                  3040
                  Outlays (gross)
                  â30
                  â107
                  â127
               
               
                  
                     
                  
               
               
                  
                  Budget authority and outlays, net:
               
               
                  
                  Mandatory:
               
               
                  4090
                  Budget authority, gross
                  30
                  107
                  127
               
               
                  
                  Outlays, gross:
               
               
                  4100
                  Outlays from new mandatory authority
                  30
                  107
                  127
               
               
                  4180
                  Budget authority, net (total)
                  30
                  107
                  127
               
               
                  4190
                  Outlays, net (total)
                  30
                  107
                  127
               
               
                  
                     
                  
               
            
         
      
      Summary of Budget Authority and Outlays (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  
                  2011 actual
                  2012 est.
                  2013 est.
               
               
                  
                     
                  
               
               
                  Enacted/requested:
               
               
                  
                  Budget Authority
                  30
                  107
                  127
               
               
                  
                  Outlays
                  30
                  107
                  127
               
               
                  Legislative proposal, subject to PAYGO:
               
               
                  
                  Budget Authority
                  
                  34
                  73
               
               
                  
                  Outlays
                  
                  34
                  73
               
               
                  Total:
               
               
                  
                  Budget Authority
                  30
                  141
                  200
               
               
                  
                  Outlays
                  30
                  141
                  200
               
               
                  
                     
                  
               
            
         
      
      
         The Affordable Care Act (P.L. 111â148), Section 1421, allows certain small businesses to claim a credit when they pay at least
            half of the health care premiums for single health insurance coverage for their employees. Small businesses can claim the
            credit for 2010 through 2013 and for any two years after that. Generally, employers that have fewer than 25 full-time equivalent
            employees and pay wages averaging less than $50,000 per employee per year may qualify for the credit. 
         
      
         Payment Where Small Business Health Insurance Tax Credit Exceeds Liability for Tax                                       
            
         
         (Legislative proposal, subject to PAYGO)Program and Financing (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 20â0951â4â1â551
                  2011 actual
                  2012 est.
                  2013 est.
               
               
                  
                     
                  
               
               
                  
                  Obligations by program activity:
               
               
                  0001
                  Direct program activity
                  
                  34
                  73
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  0900
                  Total new obligations (object class 41.0)
                  
                  34
                  73
               
               
                  
                     
                  
               
               
                  
                  Budgetary Resources:
               
               
                  
                  Budget authority:
               
               
                  
                  Appropriations, mandatory:
               
               
                  1200
                  Appropriation
                  
                  34
                  73
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  1260
                  Appropriations, mandatory (total)
                  
                  34
                  73
               
               
                  1930
                  Total budgetary resources available
                  
                  34
                  73
               
               
                  
                     
                  
               
               
                  
                  Change in obligated balance:
               
               
                  3030
                  Obligations incurred, unexpired accounts
                  
                  34
                  73
               
               
                  3040
                  Outlays (gross)
                  
                  â34
                  â73
               
               
                  
                     
                  
               
               
                  
                  Budget authority and outlays, net:
               
               
                  
                  Mandatory:
               
               
                  4090
                  Budget authority, gross
                  
                  34
                  73
               
               
                  
                  Outlays, gross:
               
               
                  4100
                  Outlays from new mandatory authority
                  
                  34
                  73
               
               
                  4180
                  Budget authority, net (total)
                  
                  34
                  73
               
               
                  4190
                  Outlays, net (total)
                  
                  34
                  73
               
               
                  
                     
                  
               
            
         
      
      
         The Budget proposes to expand and simplify the small business health insurance credit.
      
         Payment Where Alternative Minimum Tax Credit Exceeds Liability for Tax                                                   
            
         Program and Financing (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 20â0929â0â1â609
                  2011 actual
                  2012 est.
                  2013 est.
               
               
                  
                     
                  
               
               
                  
                  Obligations by program activity:
               
               
                  0001
                  Direct program activity
                  458
                  200
                  75
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  0900
                  Total new obligations (object class 41.0)
                  458
                  200
                  75
               
               
                  
                     
                  
               
               
                  
                  Budgetary Resources:
               
               
                  
                  Budget authority:
               
               
                  
                  Appropriations, mandatory:
               
               
                  1200
                  Appropriation
                  458
                  200
                  75
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  1260
                  Appropriations, mandatory (total)
                  458
                  200
                  75
               
               
                  1930
                  Total budgetary resources available
                  458
                  200
                  75
               
               
                  
                     
                  
               
               
                  
                  Change in obligated balance:
               
               
                  3030
                  Obligations incurred, unexpired accounts
                  458
                  200
                  75
               
               
                  3040
                  Outlays (gross)
                  â458
                  â200
                  â75
               
               
                  
                     
                  
               
               
                  
                  Budget authority and outlays, net:
               
               
                  
                  Mandatory:
               
               
                  4090
                  Budget authority, gross
                  458
                  200
                  75
               
               
                  
                  Outlays, gross:
               
               
                  4100
                  Outlays from new mandatory authority
                  458
                  200
                  75
               
               
                  4180
                  Budget authority, net (total)
                  458
                  200
                  75
               
               
                  4190
                  Outlays, net (total)
                  458
                  200
                  75
               
               
                  
                     
                  
               
            
         
      
      
         The Tax Relief and Health Care Act of 2006 (Public Law 109â432) allows certain taxpayers to claim a refundable credit for
            a portion of their unused long-term alternative minimum tax (AMT) credits each year.  The Emergency Economic Stabilization
            Act of 2008 (Public Law 110â343), Division C, Section 103, increased the AMT refundable credit portion from 20 percent to
            50 percent of unused long-term minimum tax credits for the taxable year in question. A one year extension of this tax credit
            (through calendar year 2013) is proposed in the 2013 President's Budget. 
         
      
         Payment Where Tax Credit to Aid First-Time Homebuyers Exceeds Liability for Tax                                          
            
         Program and Financing (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 20â0930â0â1â604
                  2011 actual
                  2012 est.
                  2013 est.
               
               
                  
                     
                  
               
               
                  
                  Obligations by program activity:
               
               
                  0001
                  Direct program activity
                  2,185
                  315
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  0900
                  Total new obligations (object class 41.0)
                  2,185
                  315
                  
               
               
                  
                     
                  
               
               
                  
                  Budgetary Resources:
               
               
                  
                  Budget authority:
               
               
                  
                  Appropriations, mandatory:
               
               
                  1200
                  Appropriation
                  2,185
                  315
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  1260
                  Appropriations, mandatory (total)
                  2,185
                  315
                  
               
               
                  1930
                  Total budgetary resources available
                  2,185
                  315
                  
               
               
                  
                     
                  
               
               
                  
                  Change in obligated balance:
               
               
                  3030
                  Obligations incurred, unexpired accounts
                  2,185
                  315
                  
               
               
                  3040
                  Outlays (gross)
                  â2,185
                  â315
                  
               
               
                  
                     
                  
               
               
                  
                  Budget authority and outlays, net:
               
               
                  
                  Mandatory:
               
               
                  4090
                  Budget authority, gross
                  2,185
                  315
                  
               
               
                  
                  Outlays, gross:
               
               
                  4100
                  Outlays from new mandatory authority
                  2,185
                  315
                  
               
               
                  4180
                  Budget authority, net (total)
                  2,185
                  315
                  
               
               
                  4190
                  Outlays, net (total)
                  2,185
                  315
                  
               
               
                  
                     
                  
               
            
         
      
      
         The Housing and Economic Recovery Act of 2008 (Public Law 110â289), Section 3011, provided a refundable tax credit of up to
            $7,500 for first-time homebuyers.  The credit allowed for up to 10 percent of the purchase price for qualified residences.
            Taxpayers who qualified were allowed a one-time credit against their income tax for principal residences purchased on or after
            April 9, 2008, and before July 1, 2009.  They must repay the credit over a 15-year period.
         
         The American Recovery and Reinvestment Act of 2009 (Public Law 111â5), Section 1006, expanded and extended the credit, and
            also eliminated the repayment requirement.  Qualifying taxpayers may claim up to $8,000 on either their 2008 or 2009 tax returns
            for qualifying 2009 purchases.  The credit was available for qualifying purchases made between January 1, 2009 and November
            30, 2009.
         
         The Worker, Homeownership, and Business Assistance Act of 2009 (Public Law 111â92), Section 12, extended the application period
            for the first-time homebuyer credit from November 30, 2009 to April 30, 2010.  The Act modified the buyer's settlement date
            to June 30, 2010, if a buyer entered into a binding contract by April 30, 2010.  The Act also provided a "long-time resident"
            credit of up to $6,500 to taxpayers who do not qualify as first-time homebuyers.
         
         The Homebuyer Assistance and Improvement Act of 2010 (Public Law 111â198), Section 2, extended eligibility for the credit
            to any taxpayer who entered into a written binding contract before May 1, 2010, to close on the purchase of a principal residence
            before October 1, 2010.
         
         This account provides resources for the portion, if any, of the refundable tax credit amount that exceeds the taxpayer's tax
            liability.
         
      
         Payment Where Certain Tax Credits Exceed Liability for Corporate Tax                                                     
            
         Program and Financing (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 20â0931â0â1â376
                  2011 actual
                  2012 est.
                  2013 est.
               
               
                  
                     
                  
               
               
                  
                  Obligations by program activity:
               
               
                  0001
                  Direct program activity
                  65
                  10
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  0900
                  Total new obligations (object class 41.0)
                  65
                  10
                  
               
               
                  
                     
                  
               
               
                  
                  Budgetary Resources:
               
               
                  
                  Budget authority:
               
               
                  
                  Appropriations, mandatory:
               
               
                  1200
                  Appropriation
                  65
                  10
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  1260
                  Appropriations, mandatory (total)
                  65
                  10
                  
               
               
                  1930
                  Total budgetary resources available
                  65
                  10
                  
               
               
                  
                     
                  
               
               
                  
                  Change in obligated balance:
               
               
                  3030
                  Obligations incurred, unexpired accounts
                  65
                  10
                  
               
               
                  3040
                  Outlays (gross)
                  â65
                  â10
                  
               
               
                  
                     
                  
               
               
                  
                  Budget authority and outlays, net:
               
               
                  
                  Mandatory:
               
               
                  4090
                  Budget authority, gross
                  65
                  10
                  
               
               
                  
                  Outlays, gross:
               
               
                  4100
                  Outlays from new mandatory authority
                  65
                  10
                  
               
               
                  4180
                  Budget authority, net (total)
                  65
                  10
                  
               
               
                  4190
                  Outlays, net (total)
                  65
                  10
                  
               
               
                  
                     
                  
               
            
         
      
      
         The Housing and Economic Recovery Act of 2008 (Public Law 110â289), Section 3081, allowed certain businesses to accelerate
            the recognition of a portion of their historic AMT or research and development (R&D) credits in lieu of taking bonus depreciation.
            The amount is capped at the lesser of $30 million or 6 percent of historic AMT and R&D credits.  The American Recovery and
            Reinvestment Act of 2009 (Public Law 111â5), Section 1201(b), extended this temporary benefit through 2009 and the Tax Relief,
            Unemployment Insurance Reauthorization, and Job Creation Act of 2010 (Public Law 111â312), Section 401(c), extended this temporary
            benefit for 2011 and 2012 tax returns. 
         
      
         Payment Where Tax Credit for Certain Government Retirees Exceeds Liability for Tax                                       
            
         Program and Financing (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 20â0942â0â1â602
                  2011 actual
                  2012 est.
                  2013 est.
               
               
                  
                     
                  
               
               
                  
                  Obligations by program activity:
               
               
                  0001
                  Direct program activity
                  1
                  1
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  0900
                  Total new obligations (object class 41.0)
                  1
                  1
                  
               
               
                  
                     
                  
               
               
                  
                  Budgetary Resources:
               
               
                  
                  Budget authority:
               
               
                  
                  Appropriations, mandatory:
               
               
                  1200
                  Appropriation
                  1
                  1
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  1260
                  Appropriations, mandatory (total)
                  1
                  1
                  
               
               
                  1930
                  Total budgetary resources available
                  1
                  1
                  
               
               
                  
                     
                  
               
               
                  
                  Change in obligated balance:
               
               
                  3030
                  Obligations incurred, unexpired accounts
                  1
                  1
                  
               
               
                  3040
                  Outlays (gross)
                  â1
                  â1
                  
               
               
                  
                     
                  
               
               
                  
                  Budget authority and outlays, net:
               
               
                  
                  Mandatory:
               
               
                  4090
                  Budget authority, gross
                  1
                  1
                  
               
               
                  
                  Outlays, gross:
               
               
                  4100
                  Outlays from new mandatory authority
                  1
                  1
                  
               
               
                  4180
                  Budget authority, net (total)
                  1
                  1
                  
               
               
                  4190
                  Outlays, net (total)
                  1
                  1
                  
               
               
                  
                     
                  
               
            
         
      
      
         The American Recovery and Reinvestment Act of 2009 (Public Law 111â5), Section 2202, allowed certain federal and state retirees
            to claim a one-time refundable credit of up to $250 ($500 in the case of a joint return where both spouses are eligible individuals).
            No account activity is expected in 2013.
         
      
         Payment in Lieu of Tax Credit for Growth Zones                                                                           
            
         
         The Administration proposes to designate 20 new Growth Zones (14 in urban areas and 6 in rural areas).  The zone designation
            and corresponding incentives will be in effect from January 1, 2014, through December 31, 2018.  The zones will be chosen
            through a competitive application process based on the strength of the applicant's competitiveness plan and other criteria.
            The proposal includes tax incentives for employers who employ zone residents and for certain property placed in service by
            businesses in Growth Zones.  Taxpayers who are not subject to U.S. income taxes would receive payments in lieu of tax credits.
         
      
         Payment in Lieu of Tax Credit for New Jobs and Wage Increases                                                            
            
         
         The 2013 President's Budget proposes a new, temporary 10 percent tax credit for employers for increases in wage expense. 
            The credit would be equal to 10 percent of the increase in the employer's 2012 eligible wages over the prior year (2011).
            Eligible wages are the employer's Old Age, Survivors, and Disability Insurance (OASDI) wages.  The maximum amount of the increase
            in eligible wages would be $5 million per employer, for a maximum credit of $500,000.  For employers with no OASDI wages in
            2011, eligible wages would be 80 percent of their OASDI wage base for 2012.  The credit also would be available to tax exempt
            organizations and public universities.  The proposal would be effective for the one-year period beginning on January 1, 2012.
            
         
      
         Payment in Lieu of Tax Credit for New Jobs and Wage Increases                                                            
            
         
         (Legislative proposal, subject to PAYGO)Program and Financing (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 20â0956â4â1â504
                  2011 actual
                  2012 est.
                  2013 est.
               
               
                  
                     
                  
               
               
                  
                  Obligations by program activity:
               
               
                  0001
                  Direct program activity
                  
                  
                  615
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  0900
                  Total new obligations (object class 41.0)
                  
                  
                  615
               
               
                  
                     
                  
               
               
                  
                  Budgetary Resources:
               
               
                  
                  Budget authority:
               
               
                  
                  Appropriations, mandatory:
               
               
                  1200
                  Appropriation
                  
                  
                  615
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  1260
                  Appropriations, mandatory (total)
                  
                  
                  615
               
               
                  1930
                  Total budgetary resources available
                  
                  
                  615
               
               
                  
                     
                  
               
               
                  
                  Change in obligated balance:
               
               
                  3030
                  Obligations incurred, unexpired accounts
                  
                  
                  615
               
               
                  3040
                  Outlays (gross)
                  
                  
                  â615
               
               
                  
                     
                  
               
               
                  
                  Budget authority and outlays, net:
               
               
                  
                  Mandatory:
               
               
                  4090
                  Budget authority, gross
                  
                  
                  615
               
               
                  
                  Outlays, gross:
               
               
                  4100
                  Outlays from new mandatory authority
                  
                  
                  615
               
               
                  4180
                  Budget authority, net (total)
                  
                  
                  615
               
               
                  4190
                  Outlays, net (total)
                  
                  
                  615
               
               
                  
                     
                  
               
            
         
      
         Payment Where Specified Energy Property Credit Exceeds Liability for Tax                                                 
            
         
         The 2013 President's Budget proposes to extend the renewable energy production tax credit for wind facilities and the energy
            investment tax credit for wind facility property through 2013.  In addition, the FY 2013 Budget proposes to extend the grant
            program to all otherwise qualifying property placed in service in 2012 (including property on which construction begins in
            2012).  For property placed in service after 2012, the Budget proposes to replace the grant program with a refundable income
            tax credit administered by the IRS.  The refundable tax credit would be available for property on which construction begins
            in the five years, 2009 through 2013.  The refundable credit would be allowed with respect to property placed in service in
            2013 (in the case of property, including wind facility property, that is part of a facility otherwise eligible for the renewable
            electricity production tax credit) and for property placed in service in the four years, 2013 through 2016 (in the case of
            any other property otherwise eligible for the investment tax credit for energy property).
         
      
         Payment Where Specified Energy Property Credit Exceeds Liability for Tax                                                 
            
         
         (Legislative proposal, subject to PAYGO)Program and Financing (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 20â0954â4â1â271
                  2011 actual
                  2012 est.
                  2013 est.
               
               
                  
                     
                  
               
               
                  
                  Obligations by program activity:
               
               
                  0001
                  Direct program activity
                  
                  
                  2,144
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  0900
                  Total new obligations (object class 41.0)
                  
                  
                  2,144
               
               
                  
                     
                  
               
               
                  
                  Budgetary Resources:
               
               
                  
                  Budget authority:
               
               
                  
                  Appropriations, mandatory:
               
               
                  1200
                  Appropriation
                  
                  
                  2,144
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  1260
                  Appropriations, mandatory (total)
                  
                  
                  2,144
               
               
                  1930
                  Total budgetary resources available
                  
                  
                  2,144
               
               
                  
                     
                  
               
               
                  
                  Change in obligated balance:
               
               
                  3030
                  Obligations incurred, unexpired accounts
                  
                  
                  2,144
               
               
                  3040
                  Outlays (gross)
                  
                  
                  â2,144
               
               
                  
                     
                  
               
               
                  
                  Budget authority and outlays, net:
               
               
                  
                  Mandatory:
               
               
                  4090
                  Budget authority, gross
                  
                  
                  2,144
               
               
                  
                  Outlays, gross:
               
               
                  4100
                  Outlays from new mandatory authority
                  
                  
                  2,144
               
               
                  4180
                  Budget authority, net (total)
                  
                  
                  2,144
               
               
                  4190
                  Outlays, net (total)
                  
                  
                  2,144
               
               
                  
                     
                  
               
            
         
      
         Payment Where Making Work Pay Credit Exceeds Liability for Tax                                                           
            
         Program and Financing (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 20â0933â0â1â609
                  2011 actual
                  2012 est.
                  2013 est.
               
               
                  
                     
                  
               
               
                  
                  Obligations by program activity:
               
               
                  0001
                  Direct program activity
                  13,905
                  500
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  0900
                  Total new obligations (object class 41.0)
                  13,905
                  500
                  
               
               
                  
                     
                  
               
               
                  
                  Budgetary Resources:
               
               
                  
                  Budget authority:
               
               
                  
                  Appropriations, mandatory:
               
               
                  1200
                  Appropriation
                  13,905
                  500
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  1260
                  Appropriations, mandatory (total)
                  13,905
                  500
                  
               
               
                  1930
                  Total budgetary resources available
                  13,905
                  500
                  
               
               
                  
                     
                  
               
               
                  
                  Change in obligated balance:
               
               
                  3030
                  Obligations incurred, unexpired accounts
                  13,905
                  500
                  
               
               
                  3040
                  Outlays (gross)
                  â13,905
                  â500
                  
               
               
                  
                     
                  
               
               
                  
                  Budget authority and outlays, net:
               
               
                  
                  Mandatory:
               
               
                  4090
                  Budget authority, gross
                  13,905
                  500
                  
               
               
                  
                  Outlays, gross:
               
               
                  4100
                  Outlays from new mandatory authority
                  13,905
                  500
                  
               
               
                  4180
                  Budget authority, net (total)
                  13,905
                  500
                  
               
               
                  4190
                  Outlays, net (total)
                  13,905
                  500
                  
               
               
                  
                     
                  
               
            
         
      
      
         The American Recovery and Reinvestment Act of 2009 (Public Law 111â5), Section 1001, allowed certain taxpayers to claim a
            refundable Making Work Pay tax credit of 6.2 percent of earned income, up to $400 for single taxpayers and up to $800 for
            married couples filing joint returns.  The refundable credit was claimed on 2009 and 2010 tax returns and phases out for high-income
            taxpayers.  
         
      
         Payment Where American Opportunity Credit Exceeds Liability for TAX                                                      
            
         Program and Financing (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 20â0932â0â1â502
                  2011 actual
                  2012 est.
                  2013 est.
               
               
                  
                     
                  
               
               
                  
                  Obligations by program activity:
               
               
                  0001
                  Direct program activity
                  5,604
                  6,365
                  7,541
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  0900
                  Total new obligations (object class 41.0)
                  5,604
                  6,365
                  7,541
               
               
                  
                     
                  
               
               
                  
                  Budgetary Resources:
               
               
                  
                  Budget authority:
               
               
                  
                  Appropriations, mandatory:
               
               
                  1200
                  Appropriation
                  5,604
                  6,365
                  7,541
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  1260
                  Appropriations, mandatory (total)
                  5,604
                  6,365
                  7,541
               
               
                  1930
                  Total budgetary resources available
                  5,604
                  6,365
                  7,541
               
               
                  
                     
                  
               
               
                  
                  Change in obligated balance:
               
               
                  3030
                  Obligations incurred, unexpired accounts
                  5,604
                  6,365
                  7,541
               
               
                  3040
                  Outlays (gross)
                  â5,604
                  â6,365
                  â7,541
               
               
                  
                     
                  
               
               
                  
                  Budget authority and outlays, net:
               
               
                  
                  Mandatory:
               
               
                  4090
                  Budget authority, gross
                  5,604
                  6,365
                  7,541
               
               
                  
                  Outlays, gross:
               
               
                  4100
                  Outlays from new mandatory authority
                  5,604
                  6,365
                  7,541
               
               
                  4180
                  Budget authority, net (total)
                  5,604
                  6,365
                  7,541
               
               
                  4190
                  Outlays, net (total)
                  5,604
                  6,365
                  7,541
               
               
                  
                     
                  
               
            
         
      
      
         The American Recovery and Reinvestment Act of 2009 (Public Law 111â5), Section 1004, allows certain taxpayers to claim a refundable
            American Opportunity Tax Credit (AOTC) for qualifying higher education expenses, for tax years 2009 and 2010.  Up to 40 percent
            of the credit is refundable.  The credit applies dollar-for-dollar to the first $2,000 of qualified tuition, fees and course
            materials paid by the taxpayer, and applies at a rate of 25 percent to the next $2,000 in qualified tuition, fees and course
            materials for a total credit of up to $2,500.  This tax credit is subject to a phase-out for higher-income taxpayers.  The
            Tax Relief, Unemployment Insurance Reauthorization, and Job Creation Act of 2010 (Public Law 111â312), Section 103(a), extended
            this credit to tax years 2011 and 2012. The 2013 President's Budget proposes to index the expense amounts and phase-out limits,
            as well as make this tax credit permanent. 
         
      
         Payment to Issuer of Qualified Energy Conservation Bonds                                                                 
            
         Program and Financing (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 20â0948â0â1â272
                  2011 actual
                  2012 est.
                  2013 est.
               
               
                  
                     
                  
               
               
                  
                  Obligations by program activity:
               
               
                  0001
                  Direct program activity
                  9
                  33
                  32
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  0900
                  Total new obligations (object class 41.0)
                  9
                  33
                  32
               
               
                  
                     
                  
               
               
                  
                  Budgetary Resources:
               
               
                  
                  Budget authority:
               
               
                  
                  Appropriations, mandatory:
               
               
                  1200
                  Appropriation
                  9
                  33
                  32
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  1260
                  Appropriations, mandatory (total)
                  9
                  33
                  32
               
               
                  1930
                  Total budgetary resources available
                  9
                  33
                  32
               
               
                  
                     
                  
               
               
                  
                  Change in obligated balance:
               
               
                  3030
                  Obligations incurred, unexpired accounts
                  9
                  33
                  32
               
               
                  3040
                  Outlays (gross)
                  â9
                  â33
                  â32
               
               
                  
                     
                  
               
               
                  
                  Budget authority and outlays, net:
               
               
                  
                  Mandatory:
               
               
                  4090
                  Budget authority, gross
                  9
                  33
                  32
               
               
                  
                  Outlays, gross:
               
               
                  4100
                  Outlays from new mandatory authority
                  9
                  33
                  32
               
               
                  4180
                  Budget authority, net (total)
                  9
                  33
                  32
               
               
                  4190
                  Outlays, net (total)
                  9
                  33
                  32
               
               
                  
                     
                  
               
            
         
      
      
         The Emergency Economic Stabilization Act of 2008 (Public Law 110â343), Section 301, created Qualified Energy Conservation
            Bonds; and the American Recovery and Reinvestment Act of 2009 (Public Law 111â5), Section 1112, increased the limitation on
            issuance of qualified energy conservation bonds from $800,000,000 to $3,200,000,000.
         
         The Hiring Incentives to Restore Employment Act (Public Law 111â147), Section 301, amends Section 6431 of the Internal Revenue
            Code of 1986 by allowing issuers of Qualified Energy Conservation Bonds to irrevocably elect to issue the bonds as specified
            tax credit bonds with a direct-pay subsidy, in the same manner as the Build America Bonds direct-pay subsidy.  The issuer
            of such qualifying bonds will receive a direct interest payment subsidy from the Federal government.  Bondholders will receive
            a taxable interest payment from the issuer in lieu of a tax credit.
         
      
         Payment to Issuer of New Clean Renewable Energy Bonds                                                                    
            
         Program and Financing (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 20â0947â0â1â271
                  2011 actual
                  2012 est.
                  2013 est.
               
               
                  
                     
                  
               
               
                  
                  Obligations by program activity:
               
               
                  0001
                  Direct program activity
                  11
                  21
                  24
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  0900
                  Total new obligations (object class 41.0)
                  11
                  21
                  24
               
               
                  
                     
                  
               
               
                  
                  Budgetary Resources:
               
               
                  
                  Budget authority:
               
               
                  
                  Appropriations, mandatory:
               
               
                  1200
                  Appropriation
                  11
                  21
                  24
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  1260
                  Appropriations, mandatory (total)
                  11
                  21
                  24
               
               
                  1930
                  Total budgetary resources available
                  11
                  21
                  24
               
               
                  
                     
                  
               
               
                  
                  Change in obligated balance:
               
               
                  3030
                  Obligations incurred, unexpired accounts
                  11
                  21
                  24
               
               
                  3040
                  Outlays (gross)
                  â11
                  â21
                  â24
               
               
                  
                     
                  
               
               
                  
                  Budget authority and outlays, net:
               
               
                  
                  Mandatory:
               
               
                  4090
                  Budget authority, gross
                  11
                  21
                  24
               
               
                  
                  Outlays, gross:
               
               
                  4100
                  Outlays from new mandatory authority
                  11
                  21
                  24
               
               
                  4180
                  Budget authority, net (total)
                  11
                  21
                  24
               
               
                  4190
                  Outlays, net (total)
                  11
                  21
                  24
               
               
                  
                     
                  
               
            
         
      
      
         The Emergency Economic Stabilization Act of 2008 (Public Law 110â343), Section 107, created New Clean Renewable Energy Bonds;
            and the American Recovery and Reinvestment Act of 2009 (Public Law 111â5), Section 1111, increased the limitation on issuance
            of New Clean Renewable Energy Bonds by $1,600,000,000. 
         
         The Hiring Incentives to Restore Employment Act (Public Law 111â147), Section 301, amends Section 6431 of the Internal Revenue
            Code of 1986 by allowing issuers of New Clean Renewable Energy Bonds to irrevocably elect to issue the bonds as specified
            tax credit bonds with a direct-pay subsidy, in the same manner as the Build America Bonds direct-pay subsidy. The issuer of
            such qualifying bonds will receive a direct interest payment subsidy from the Federal government. Bondholders will receive
            a taxable interest payment from the issuer in lieu of a tax credit.
         
      
         Payment to Issuer of Qualified School Construction Bonds                                                                 
            
         Program and Financing (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 20â0946â0â1â501
                  2011 actual
                  2012 est.
                  2013 est.
               
               
                  
                     
                  
               
               
                  
                  Obligations by program activity:
               
               
                  0001
                  Direct program activity
                  349
                  744
                  820
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  0900
                  Total new obligations (object class 41.0)
                  349
                  744
                  820
               
               
                  
                     
                  
               
               
                  
                  Budgetary Resources:
               
               
                  
                  Budget authority:
               
               
                  
                  Appropriations, mandatory:
               
               
                  1200
                  Appropriation
                  349
                  744
                  820
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  1260
                  Appropriations, mandatory (total)
                  349
                  744
                  820
               
               
                  1930
                  Total budgetary resources available
                  349
                  744
                  820
               
               
                  
                     
                  
               
               
                  
                  Change in obligated balance:
               
               
                  3030
                  Obligations incurred, unexpired accounts
                  349
                  744
                  820
               
               
                  3040
                  Outlays (gross)
                  â349
                  â744
                  â820
               
               
                  
                     
                  
               
               
                  
                  Budget authority and outlays, net:
               
               
                  
                  Mandatory:
               
               
                  4090
                  Budget authority, gross
                  349
                  744
                  820
               
               
                  
                  Outlays, gross:
               
               
                  4100
                  Outlays from new mandatory authority
                  349
                  744
                  820
               
               
                  4180
                  Budget authority, net (total)
                  349
                  744
                  820
               
               
                  4190
                  Outlays, net (total)
                  349
                  744
                  820
               
               
                  
                     
                  
               
            
         
      
      
         The American Recovery and Reinvestment Act of 2009 (Public Law 111â5), Section 1521, created Qualified School Construction
            Bonds with a calendar year limitation of $11,000,000,000 for 2009 and 2010 and zero after 2010. 
         
         The Hiring Incentives to Restore Employment Act (Public Law 111â147), Section 301, amends Section 6431 of the Internal Revenue
            Code of 1986 by allowing issuers of Qualified School Construction Bonds to irrevocably elect to issue the bonds as specified
            tax credit bonds with a direct-pay subsidy, in the same manner as the Build America Bonds direct-pay subsidy. The issuer of
            such qualifying bonds will receive a direct interest payment subsidy from the Federal government. Bondholders will receive
            a taxable interest payment from the issuer in lieu of a tax credit.
         
      
         Payment to Issuer of Qualified Zone Academy Bonds                                                                        
            
         Program and Financing (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 20â0945â0â1â501
                  2011 actual
                  2012 est.
                  2013 est.
               
               
                  
                     
                  
               
               
                  
                  Obligations by program activity:
               
               
                  0001
                  Direct program activity
                  19
                  27
                  38
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  0900
                  Total new obligations (object class 41.0)
                  19
                  27
                  38
               
               
                  
                     
                  
               
               
                  
                  Budgetary Resources:
               
               
                  
                  Budget authority:
               
               
                  
                  Appropriations, mandatory:
               
               
                  1200
                  Appropriation
                  19
                  27
                  38
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  1260
                  Appropriations, mandatory (total)
                  19
                  27
                  38
               
               
                  1930
                  Total budgetary resources available
                  19
                  27
                  38
               
               
                  
                     
                  
               
               
                  
                  Change in obligated balance:
               
               
                  3030
                  Obligations incurred, unexpired accounts
                  19
                  27
                  38
               
               
                  3040
                  Outlays (gross)
                  â19
                  â27
                  â38
               
               
                  
                     
                  
               
               
                  
                  Budget authority and outlays, net:
               
               
                  
                  Mandatory:
               
               
                  4090
                  Budget authority, gross
                  19
                  27
                  38
               
               
                  
                  Outlays, gross:
               
               
                  4100
                  Outlays from new mandatory authority
                  19
                  27
                  38
               
               
                  4180
                  Budget authority, net (total)
                  19
                  27
                  38
               
               
                  4190
                  Outlays, net (total)
                  19
                  27
                  38
               
               
                  
                     
                  
               
            
         
      
      
         The American Recovery and Reinvestment Act of 2009 (Public Law 111â5), Section 1522, extended and expanded the calendar year
            limitation for Qualified Zone Academy Bonds to $1,400,000,000 for 2009 and 2010. The Tax Relief, Unemployment Insurance Reauthorization,
            and Job Creation Act of 2010 (Public Law 111â312), Section 758, extended the Qualified Zone Academy Bonds for 2011 and reduced
            the calendar year limitation to $400,000,000. 
         
         The Hiring Incentives to Restore Employment Act (Public Law 111â147), Section 301, amends Section 6431 of the Internal Revenue
            Code of 1986 by allowing issuers of Qualified Zone Academy Bonds to irrevocably elect to issue the bonds as specified tax
            credit bonds with a direct-pay subsidy, in the same manner as the Build America Bonds direct-pay subsidy. The issuer of such
            qualifying bonds will receive a direct interest payment subsidy from the Federal government. Bondholders will receive a taxable
            interest payment from the issuer in lieu of a tax credit.
         
      
         Payment Where Adoption Credit Exceeds Liability for Tax                                                                  
            
         Program and Financing (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 20â0950â0â1â609
                  2011 actual
                  2012 est.
                  2013 est.
               
               
                  
                     
                  
               
               
                  
                  Obligations by program activity:
               
               
                  0001
                  Direct program activity
                  719
                  537
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  0900
                  Total new obligations (object class 41.0)
                  719
                  537
                  
               
               
                  
                     
                  
               
               
                  
                  Budgetary Resources:
               
               
                  
                  Budget authority:
               
               
                  
                  Appropriations, mandatory:
               
               
                  1200
                  Appropriation
                  719
                  537
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  1260
                  Appropriations, mandatory (total)
                  719
                  537
                  
               
               
                  1930
                  Total budgetary resources available
                  719
                  537
                  
               
               
                  
                     
                  
               
               
                  
                  Change in obligated balance:
               
               
                  3030
                  Obligations incurred, unexpired accounts
                  719
                  537
                  
               
               
                  3040
                  Outlays (gross)
                  â719
                  â537
                  
               
               
                  
                     
                  
               
               
                  
                  Budget authority and outlays, net:
               
               
                  
                  Mandatory:
               
               
                  4090
                  Budget authority, gross
                  719
                  537
                  
               
               
                  
                  Outlays, gross:
               
               
                  4100
                  Outlays from new mandatory authority
                  719
                  537
                  
               
               
                  4180
                  Budget authority, net (total)
                  719
                  537
                  
               
               
                  4190
                  Outlays, net (total)
                  719
                  537
                  
               
               
                  
                     
                  
               
            
         
      
      Summary of Budget Authority and Outlays (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  
                  2011 actual
                  2012 est.
                  2013 est.
               
               
                  
                     
                  
               
               
                  Enacted/requested:
               
               
                  
                  Budget Authority
                  719
                  537
                  
               
               
                  
                  Outlays
                  719
                  537
                  
               
               
                  Legislative proposal, subject to PAYGO:
               
               
                  
                  Budget Authority
                  
                  
                  355
               
               
                  
                  Outlays
                  
                  
                  355
               
               
                  Total:
               
               
                  
                  Budget Authority
                  719
                  537
                  355
               
               
                  
                  Outlays
                  719
                  537
                  355
               
               
                  
                     
                  
               
            
         
      
      
         The Economic Growth and Tax Relief Reconciliation Act of 2001 (EGTRRA) (Public Law 107â16), Section 202, increased the maximum
            credit and exclusion to $10,000 (indexed for inflation after 2002) for both non-special needs and special needs adoptions;
            increased the phase-out starting point to $150,000 (indexed for inflation after 2002); and allowed the credit against the
            AMT.
         
         The Patient Protection and Affordable Care Act (PPACA) (Public Law 111â148), Section 10909, extended the EGTRRA expansion
            of the adoption credit and exclusion from income for employer-provided adoption assistance for one year (for 2011); increased
            by $1,000 to $13,170 per child (indexed for inflation) the maximum adoption credit and exclusion from income for employer-provided
            adoption assistance for two years (2010 and 2011); and made the credit refundable for two years (2010 and 2011), meaning that
            eligible taxpayers can get it even if they do not owe tax for that year.  In general, the credit is based on the reasonable
            and necessary expenses related to a legal adoption, including adoption fees, court costs, attorney's fees and travel expenses.
            
         
         The Tax Relief, Unemployment Insurance Reauthorization, and Job Creation Act of 2010 (Public Law 111â312), Section 101(b),
            extended the EGTRRA provisions through 2012.  The President's Budget baseline assumes that changes to the adoption credit
            enacted in EGTRRA are made permanent.  The Budget further proposes to extend the PPACA provisions through calendar year 2013.
            
         
      
         Payment Where Adoption Credit Exceeds Liability for Tax                                                                  
            
         
         (Legislative proposal, subject to PAYGO)Program and Financing (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 20â0950â4â1â609
                  2011 actual
                  2012 est.
                  2013 est.
               
               
                  
                     
                  
               
               
                  
                  Budgetary Resources:
               
               
                  
                  Budget authority:
               
               
                  
                  Appropriations, mandatory:
               
               
                  1200
                  Appropriation
                  
                  
                  355
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  1260
                  Appropriations, mandatory (total)
                  
                  
                  355
               
               
                  1930
                  Total budgetary resources available
                  
                  
                  355
               
               
                  
                  Memorandum (non-add) entries:
               
               
                  1941
                  Unexpired unobligated balance, end of year
                  
                  
                  355
               
               
                  
                     
                  
               
               
                  
                  Change in obligated balance:
               
               
                  3040
                  Outlays (gross)
                  
                  
                  â355
               
               
                  
                  Obligated balance, end of year (net):
               
               
                  3090
                  Unpaid obligations, end of year (gross)
                  
                  
                  â355
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  3100
                  Obligated balance, end of year (net)
                  
                  
                  â355
               
               
                  
                     
                  
               
               
                  
                  Budget authority and outlays, net:
               
               
                  
                  Mandatory:
               
               
                  4090
                  Budget authority, gross
                  
                  
                  355
               
               
                  
                  Outlays, gross:
               
               
                  4100
                  Outlays from new mandatory authority
                  
                  
                  355
               
               
                  4180
                  Budget authority, net (total)
                  
                  
                  355
               
               
                  4190
                  Outlays, net (total)
                  
                  
                  355
               
               
                  
                     
                  
               
            
         
      
      
         The President's Budget would extend the Tax Relief, Unemployment Insurance Reauthorization, and Job Creation Act of 2010 (Public
            Law 111â312), Section 101(b) adoption credit provisions through 2013.  The Budget would also extend math error authority to
            credits such as the adoption credit where there is a lifetime limit on the total amount of a credit that may be claimed or
            the total number of years a credit may be claimed.
         
      
         Therapeutic Discovery Program Grants and Administration                                                                  
            
         Program and Financing (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 20â0952â0â1â552
                  2011 actual
                  2012 est.
                  2013 est.
               
               
                  
                     
                  
               
               
                  
                  Obligations by program activity:
               
               
                  0001
                  Direct program activity
                  962
                  8
                  
               
               
                  
                     
                  
               
               
                  
                  Budgetary Resources:
               
               
                  
                  Budget authority:
               
               
                  
                  Appropriations, mandatory:
               
               
                  1200
                  Appropriation
                  962
                  8
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  1260
                  Appropriations, mandatory (total)
                  962
                  8
                  
               
               
                  1930
                  Total budgetary resources available
                  962
                  8
                  
               
               
                  
                     
                  
               
               
                  
                  Change in obligated balance:
               
               
                  
                  Obligated balance, start of year (net):
               
               
                  3000
                  Unpaid obligations, brought forward, Oct 1  (gross)
                  4
                  
                  
               
               
                  3030
                  Obligations incurred, unexpired accounts
                  962
                  8
                  
               
               
                  3040
                  Outlays (gross)
                  â966
                  â8
                  
               
               
                  
                     
                  
               
               
                  
                  Budget authority and outlays, net:
               
               
                  
                  Mandatory:
               
               
                  4090
                  Budget authority, gross
                  962
                  8
                  
               
               
                  
                  Outlays, gross:
               
               
                  4100
                  Outlays from new mandatory authority
                  962
                  8
                  
               
               
                  4101
                  Outlays from mandatory balances
                  4
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  4110
                  Outlays, gross (total)
                  966
                  8
                  
               
               
                  4180
                  Budget authority, net (total)
                  962
                  8
                  
               
               
                  4190
                  Outlays, net (total)
                  966
                  8
                  
               
               
                  
                     
                  
               
            
         
      
      
          The Affordable Care Act (Public Law 111â148), Section 9023, provided tax credits and grants to qualifying entities that show
            significant potential to produce new and cost-saving therapies, support U.S. jobs, and increase U.S. competitiveness.  Credits
            and grants are for qualifying investments made during a taxable year beginning in 2009 or 2010.  The total amount of credits
            and grants that may be allocated under the program shall not exceed $1,000,000,000 for the 2-year period beginning with 2009.
            This account also includes the administrative costs of carrying out the program, which constitute the projected account activity
            in 2013.
         
      
      Object Classification (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 20â0952â0â1â552
                  2011 actual
                  2012 est.
                  2013 est.
               
               
                  
                     
                  
               
               
                  
                  Direct obligations:
               
               
                  11.1
                  Personnel compensation: Full-time permanent
                  1
                  
                  
               
               
                  41.0
                  Grants, subsidies, and contributions
                  960
                  8
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  99.0
                  Direct obligations
                  961
                  8
                  
               
               
                  99.5
                  Below reporting threshold
                  1
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  99.9
                  Total new obligations
                  962
                  8
                  
               
               
                  
                     
                  
               
            
         
      
      Employment Summary
      
         
            
               
                  
                     
                  
               
               
                  Identification code 20â0952â0â1â552
                  2011 actual
                  2012 est.
                  2013 est.
               
               
                  
                     
                  
               
               
                  1001
                  Direct civilian full-time equivalent employment
                  10
                  
                  
               
               
                  
                     
                  
               
            
         
      
         Refunding Internal Revenue Collections, Interest                                                                         
            
         Program and Financing (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 20â0904â0â1â908
                  2011 actual
                  2012 est.
                  2013 est.
               
               
                  
                     
                  
               
               
                  
                  Obligations by program activity:
               
               
                  0001
                  Direct program activity
                  2,455
                  3,068
                  3,208
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  0900
                  Total new obligations (object class 43.0)
                  2,455
                  3,068
                  3,208
               
               
                  
                     
                  
               
               
                  
                  Budgetary Resources:
               
               
                  
                  Budget authority:
               
               
                  
                  Appropriations, mandatory:
               
               
                  1200
                  Appropriation
                  2,455
                  3,068
                  3,208
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  1260
                  Appropriations, mandatory (total)
                  2,455
                  3,068
                  3,208
               
               
                  1930
                  Total budgetary resources available
                  2,455
                  3,068
                  3,208
               
               
                  
                     
                  
               
               
                  
                  Change in obligated balance:
               
               
                  3030
                  Obligations incurred, unexpired accounts
                  2,455
                  3,068
                  3,208
               
               
                  3040
                  Outlays (gross)
                  â2,455
                  â3,068
                  â3,208
               
               
                  
                     
                  
               
               
                  
                  Budget authority and outlays, net:
               
               
                  
                  Mandatory:
               
               
                  4090
                  Budget authority, gross
                  2,455
                  3,068
                  3,208
               
               
                  
                  Outlays, gross:
               
               
                  4100
                  Outlays from new mandatory authority
                  2,455
                  3,068
                  3,208
               
               
                  4180
                  Budget authority, net (total)
                  2,455
                  3,068
                  3,208
               
               
                  4190
                  Outlays, net (total)
                  2,455
                  3,068
                  3,208
               
               
                  
                     
                  
               
            
         
      
      
         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 97â248) provides for daily compounding of interest.
            Under the Tax Reform Act of 1986 (Public Law 99â514), interest paid on Internal Revenue collections will equal the Federal
            short-term rate plus two percentage points, with such rate to be adjusted quarterly. 
         
      
         IRS Miscellaneous Retained Fees                                                                                          
            
         Special and Trust Fund Receipts (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 20â5432â0â2â803
                  2011 actual
                  2012 est.
                  2013 est.
               
               
                  
                     
                  
               
               
                  0100
                  Balance, start of year
                  
                  
                  
               
               
                  
                  Receipts:
               
               
                  0200
                  Enrolled Agent Fee Increase, IRS Miscellaneous Retained Fees
                  7
                  5
                  7
               
               
                  0201
                  Tax Preparer Registration Fees, IRS Miscellaneous Retained Fees
                  37
                  40
                  38
               
               
                  0220
                  New Installment Agreements, IRS Miscellaneous Retained Fees
                  157
                  159
                  159
               
               
                  0221
                  Restructured Installment Agreements, IRS Miscellaneous Retained Fees
                  35
                  42
                  42
               
               
                  0222
                  General User Fees, IRS Miscellaneous Retained Fees
                  88
                  75
                  79
               
               
                  0223
                  Photopying Fees, IRS Miscellaneous Retained Fees
                  
                  6
                  6
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  0299
                  Total receipts and collections
                  324
                  327
                  331
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  0400
                  Total: Balances and collections
                  324
                  327
                  331
               
               
                  
                  Appropriations:
               
               
                  0500
                  IRS Miscellaneous Retained Fees
                  â324
                  â327
                  â331
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  0799
                  Balance, end of year
                  
                  
                  
               
               
                  
                     
                  
               
            
         
      
      Program and Financing (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 20â5432â0â2â803
                  2011 actual
                  2012 est.
                  2013 est.
               
               
                  
                     
                  
               
               
                  
                  Budgetary Resources:
               
               
                  
                  Unobligated balance:
               
               
                  1000
                  Unobligated balance brought forward, Oct 1
                  288
                  327
                  443
               
               
                  1010
                  Unobligated balance transfer to other accts [20â0912]
                  â129
                  â138
                  â143
               
               
                  1010
                  Unobligated balance transfer to other accts [20â0919]
                  â75
                  â55
                  â58
               
               
                  1010
                  Unobligated balance transfer to other accts [20â0921]
                  â78
                  
                  
               
               
                  1010
                  Unobligated balance transfer to other accts [20â0913]
                  
                  â18
                  â18
               
               
                  1011
                  Unobligated balance transfer from other accts [20â0919]
                  25
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  1050
                  Unobligated balance (total)
                  31
                  116
                  224
               
               
                  
                  Budget authority:
               
               
                  
                  Appropriations, mandatory:
               
               
                  1201
                  [-5432]
                  324
                  327
                  331
               
               
                  1220
                  Transferred to other accounts [20â0919]
                  â4
                  
                  
               
               
                  1220
                  Appropriations transferred to other accts [20â0921]
                  â11
                  
                  
               
               
                  1220
                  Appropriations transferred to other accts [20â0913]
                  â13
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  1260
                  Appropriations, mandatory (total)
                  296
                  327
                  331
               
               
                  1930
                  Total budgetary resources available
                  327
                  443
                  555
               
               
                  
                  Memorandum (non-add) entries:
               
               
                  1941
                  Unexpired unobligated balance, end of year
                  327
                  443
                  555
               
               
                  
                     
                  
               
               
                  
                  Budget authority and outlays, net:
               
               
                  
                  Mandatory:
               
               
                  4090
                  Budget authority, gross
                  296
                  327
                  331
               
               
                  4180
                  Budget authority, net (total)
                  296
                  327
                  331
               
               
                  
                     
                  
               
            
         
      
      
         As provided by law (26 U.S.C. 7801) the Secretary of the Treasury may establish new fees or raise existing fees for services
            provided by the Internal Revenue Service to increase receipts, where such fees are authorized by another law, and may spend
            the new or increased fee receipts to supplement appropriations made available to the IRS appropriations accounts. Funds in
            this account are transferred to other IRS appropriations accounts for expenditure.
         
      
         Gifts to the United States for Reduction of the Public Debt                                                              
            
         Special and Trust Fund Receipts (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 20â5080â0â2â808
                  2011 actual
                  2012 est.
                  2013 est.
               
               
                  
                     
                  
               
               
                  0100
                  Balance, start of year
                  
                  
                  
               
               
                  
                  Receipts:
               
               
                  0220
                  Gifts to the United States for Reduction of the Public Debt
                  3
                  3
                  3
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  0400
                  Total: Balances and collections
                  3
                  3
                  3
               
               
                  
                  Appropriations:
               
               
                  0500
                  Gifts to the United States for Reduction of the Public Debt
                  â3
                  â3
                  â3
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  0799
                  Balance, end of year
                  
                  
                  
               
               
                  
                     
                  
               
            
         
      
      Program and Financing (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 20â5080â0â2â808
                  2011 actual
                  2012 est.
                  2013 est.
               
               
                  
                     
                  
               
               
                  
                  Budgetary Resources:
               
               
                  
                  Budget authority:
               
               
                  
                  Appropriations, mandatory:
               
               
                  1201
                  Appropriation (special or trust fund)
                  3
                  3
                  3
               
               
                  1236
                  Appropriations applied to repay debt
                  â3
                  â3
                  â3
               
               
                  
                     
                  
               
            
         
      
      
         As provided by law (31 U.S.C. 3113), the Secretary of the Treasury is authorized to accept conditional gifts to the United
            States for the purpose of reducing the public debt.
         
      
         Private Collection Agent Program                                                                                         
            
         Program and Financing (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 20â5510â0â2â803
                  2011 actual
                  2012 est.
                  2013 est.
               
               
                  
                     
                  
               
               
                  
                  Obligations by program activity:
               
               
                  0001
                  Collection Enforcement Activities
                  4
                  5
                  4
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  0900
                  Total new obligations (object class 25.2)
                  4
                  5
                  4
               
               
                  
                     
                  
               
               
                  
                  Budgetary Resources:
               
               
                  
                  Unobligated balance:
               
               
                  1000
                  Unobligated balance brought forward, Oct 1
                  13
                  9
                  4
               
               
                  1930
                  Total budgetary resources available
                  13
                  9
                  4
               
               
                  
                  Memorandum (non-add) entries:
               
               
                  1941
                  Unexpired unobligated balance, end of year
                  9
                  4
                  
               
               
                  
                     
                  
               
               
                  
                  Change in obligated balance:
               
               
                  
                  Obligated balance, start of year (net):
               
               
                  3000
                  Unpaid obligations, brought forward, Oct 1  (gross)
                  1
                  4
                  1
               
               
                  3030
                  Obligations incurred, unexpired accounts
                  4
                  5
                  4
               
               
                  3040
                  Outlays (gross)
                  â1
                  â8
                  â4
               
               
                  
                  Obligated balance, end of year (net):
               
               
                  3090
                  Unpaid obligations, end of year (gross)
                  4
                  1
                  1
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  3100
                  Obligated balance, end of year (net)
                  4
                  1
                  1
               
               
                  
                     
                  
               
               
                  
                  Budget authority and outlays, net:
               
               
                  
                  Mandatory:
               
               
                  
                  Outlays, gross:
               
               
                  4101
                  Outlays from mandatory balances
                  1
                  8
                  4
               
               
                  4190
                  Outlays, net (total)
                  1
                  8
                  4
               
               
                  
                     
                  
               
            
         
      
      
         The American Jobs Creation Act of 2004 (Public Law 108â357) allows the IRS to use private collection contractors to supplement
            its own collection staff efforts to ensure that all taxpayers pay what they owe.  The IRS used this authority to contract
            with several private debt collection agencies starting in 2006.  In March 2009, the IRS allowed its private debt collection
            contracts to expire, thereby administratively terminating the program.
         
      
         Informant Payments                                                                                                       
            
         Special and Trust Fund Receipts (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 20â5433â0â2â803
                  2011 actual
                  2012 est.
                  2013 est.
               
               
                  
                     
                  
               
               
                  0100
                  Balance, start of year
                  
                  
                  
               
               
                  
                  Receipts:
               
               
                  0240
                  Underpayment and Fraud Collection
                  9
                  100
                  125
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  0400
                  Total: Balances and collections
                  9
                  100
                  125
               
               
                  
                  Appropriations:
               
               
                  0500
                  Informant Payments
                  â9
                  â100
                  â125
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  0799
                  Balance, end of year
                  
                  
                  
               
               
                  
                     
                  
               
            
         
      
      Program and Financing (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 20â5433â0â2â803
                  2011 actual
                  2012 est.
                  2013 est.
               
               
                  
                     
                  
               
               
                  
                  Obligations by program activity:
               
               
                  0001
                  Informant Payments
                  14
                  100
                  125
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  0900
                  Total new obligations (object class 91.0)
                  14
                  100
                  125
               
               
                  
                     
                  
               
               
                  
                  Budgetary Resources:
               
               
                  
                  Unobligated balance:
               
               
                  1000
                  Unobligated balance brought forward, Oct 1
                  8
                  3
                  3
               
               
                  
                  Budget authority:
               
               
                  
                  Appropriations, mandatory:
               
               
                  1201
                  Appropriation (special or trust fund)
                  9
                  100
                  125
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  1260
                  Appropriations, mandatory (total)
                  9
                  100
                  125
               
               
                  1930
                  Total budgetary resources available
                  17
                  103
                  128
               
               
                  
                  Memorandum (non-add) entries:
               
               
                  1941
                  Unexpired unobligated balance, end of year
                  3
                  3
                  3
               
               
                  
                     
                  
               
               
                  
                  Change in obligated balance:
               
               
                  3030
                  Obligations incurred, unexpired accounts
                  14
                  100
                  125
               
               
                  3040
                  Outlays (gross)
                  â14
                  â100
                  â125
               
               
                  
                     
                  
               
               
                  
                  Budget authority and outlays, net:
               
               
                  
                  Mandatory:
               
               
                  4090
                  Budget authority, gross
                  9
                  100
                  125
               
               
                  
                  Outlays, gross:
               
               
                  4100
                  Outlays from new mandatory authority
                  6
                  100
                  125
               
               
                  4101
                  Outlays from mandatory balances
                  8
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  4110
                  Outlays, gross (total)
                  14
                  100
                  125
               
               
                  4180
                  Budget authority, net (total)
                  9
                  100
                  125
               
               
                  4190
                  Outlays, net (total)
                  14
                  100
                  125
               
               
                  
                     
                  
               
            
         
      
      
         As provided by law (26 U.S.C. 7623), the Secretary of the Treasury may make payments to individuals who provide information
            that leads to the collection of Internal Revenue taxes. The Taxpayer Bill of Rights of 1996 (Public Law 104â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).  This provision was further amended by the Tax Relief and Health
            Care Act of 2006 (Public Law 109â432) to encourage use of the program.  A reward payment typically ranges between 15 and 30
            percent of the collected proceeds for cases involving high- income non-compliant taxpayers.  Lower payments are allowed if
            information is provided that was already available from another source.  
         
      
         Federal Tax Lien Revolving Fund                                                                                          
            
         Program and Financing (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 20â4413â0â3â803
                  2011 actual
                  2012 est.
                  2013 est.
               
               
                  
                     
                  
               
               
                  
                  Obligations by program activity:
               
               
                  0801
                  Reimbursable program activity
                  2
                  2
                  2
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  0900
                  Total new obligations (object class 32.0)
                  2
                  2
                  2
               
               
                  
                     
                  
               
               
                  
                  Budgetary Resources:
               
               
                  
                  Unobligated balance:
               
               
                  1000
                  Unobligated balance brought forward, Oct 1
                  4
                  4
                  4
               
               
                  
                  Budget authority:
               
               
                  
                  Spending authority from offsetting collections, mandatory:
               
               
                  1800
                  Collected
                  2
                  2
                  2
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  1850
                  Spending auth from offsetting collections, mand (total)
                  2
                  2
                  2
               
               
                  1930
                  Total budgetary resources available
                  6
                  6
                  6
               
               
                  
                  Memorandum (non-add) entries:
               
               
                  1941
                  Unexpired unobligated balance, end of year
                  4
                  4
                  4
               
               
                  
                     
                  
               
               
                  
                  Change in obligated balance:
               
               
                  
                  Obligated balance, start of year (net):
               
               
                  3000
                  Unpaid obligations, brought forward, Oct 1  (gross)
                  2
                  2
                  2
               
               
                  3030
                  Obligations incurred, unexpired accounts
                  2
                  2
                  2
               
               
                  3040
                  Outlays (gross)
                  â2
                  â2
                  â2
               
               
                  
                  Obligated balance, end of year (net):
               
               
                  3090
                  Unpaid obligations, end of year (gross)
                  2
                  2
                  2
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  3100
                  Obligated balance, end of year (net)
                  2
                  2
                  2
               
               
                  
                     
                  
               
               
                  
                  Budget authority and outlays, net:
               
               
                  
                  Mandatory:
               
               
                  4090
                  Budget authority, gross
                  2
                  2
                  2
               
               
                  
                  Outlays, gross:
               
               
                  4101
                  Outlays from mandatory balances
                  2
                  2
                  2
               
               
                  
                  Offsets against gross budget authority and outlays:
               
               
                  
                  Offsetting collections (collected) from:
               
               
                  4123
                  Non-Federal sources
                  â2
                  â2
                  â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 in 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 lien-holder'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
            is 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.
         
      
      Object Classification (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 20â4413â0â3â803
                  2011 actual
                  2012 est.
                  2013 est.
               
               
                  
                     
                  
               
               
                  
                  Reimbursable obligations:
               
               
                  32.0
                  Land and structures
                  2
                  2
                  2
               
               
                  99.0
                  Reimbursable obligations
                  2
                  2
                  2
               
               
                  
                     
                  
               
            
         
      
         Internal Revenue Service Oversight Board                                                                                 
            
         
         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 provide an annual budget request for the Internal Revenue Service. The Oversight Board's
            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 2013 Oversight
            Board budget recommendation for the Internal Revenue Service is $13,764 million.
         
      
         ADMINISTRATIVE PROVISIONSâINTERNAL REVENUE SERVICE                                                                       
            
         
         Administrative ProvisionsâInternal Revenue Service'
      			
      (including transfer of funds)SEC. 101.  Not to exceed 5 percent of any appropriation made available in this Act to the Internal Revenue Service or not to exceed
      3 percent of appropriations under the heading "Enforcement'' may be transferred to any other Internal Revenue Service appropriation
      upon the advance [approval] 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 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 and protect taxpayers against identity theft.SEC. 104.  Funds made available by this or any other Act to the Internal Revenue Service shall be available for improved facilities
      and increased staffing to provide sufficient and effective 1â800 help line service for taxpayers. The Commissioner shall continue
      to make the improvement of the Internal Revenue Service 1â800 help line service a priority and allocate resources necessary
      [to increase phone lines and staff] to improve the Internal Revenue Service 1â800 help line service.SEC. 105.  Of the funds made available by this Act to the Internal Revenue Service, not less than $9,486,842,000 shall be specified to
            pay for the costs of tax activities, including tax compliance to address the Federal tax gap, as specified for purposes of
            Section 251(b)(2) of the Balanced Budget and Emergency Deficit Control Act of 1985, as amended.   (Department of the Treasury Appropriations Act, 2012.)
         Comptroller of the Currency                                                                                              
            
         Federal Funds
         Public Enterprise Fund, Comptroller of the Currency                                                                      
            
         Program and Financing (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 20â4264â0â3â373
                  2011 actual
                  2012 est.
                  2013 est.
               
               
                  
                     
                  
               
               
                  
                  Obligations by program activity:
               
               
                  0881
                  Bank Supervision
                  103
                  142
                  
               
               
                  
                     
                  
               
               
                  
                  Budgetary Resources:
               
               
                  
                  Unobligated balance:
               
               
                  1000
                  Unobligated balance brought forward, Oct 1
                  
                  142
                  
               
               
                  1011
                  Unobligated balance transfer from other accts [20â4108]
                  245
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  1050
                  Unobligated balance (total)
                  245
                  142
                  
               
               
                  1930
                  Total budgetary resources available
                  245
                  142
                  
               
               
                  
                  Memorandum (non-add) entries:
               
               
                  1941
                  Unexpired unobligated balance, end of year
                  142
                  
                  
               
               
                  
                     
                  
               
               
                  
                  Change in obligated balance:
               
               
                  
                  Obligated balance, start of year (net):
               
               
                  3000
                  Unpaid obligations, brought forward, Oct 1  (gross)
                  
                  85
                  
               
               
                  3030
                  Obligations incurred, unexpired accounts
                  103
                  142
                  
               
               
                  3040
                  Outlays (gross)
                  â58
                  â227
                  
               
               
                  3061
                  Obligated balance transferred from other accts [20â4108]
                  40
                  
                  
               
               
                  
                  Obligated balance, end of year (net):
               
               
                  3090
                  Unpaid obligations, end of year (gross)
                  85
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  3100
                  Obligated balance, end of year (net)
                  85
                  
                  
               
               
                  
                     
                  
               
               
                  
                  Budget authority and outlays, net:
               
               
                  
                  Mandatory:
               
               
                  
                  Outlays, gross:
               
               
                  4101
                  Outlays from mandatory balances
                  58
                  227
                  
               
               
                  4190
                  Outlays, net (total)
                  58
                  227
                  
               
               
                  
                     
                  
               
            
         
      
      
         Pursuant to Title III of the Dodd-Frank Wall Street Reform and Consumer Protection Act (the Act) (P.L. 111â203), on July 21,
            2011, the OCC assumed responsibility for the supervision and regulation of Federal savings associations (thrifts) from the
            Office of Thrift Supervision (OTS), which was dissolved by the Act.  Implementation of the Act required the transfer of certain
            supervisory authorities and personnel associated with consumer compliance activities to the Consumer Financial Protection
            Bureau (CFPB) and the integration of OTS functions and personnel into the OCC.  To transfer the OTS Fund balance with Treasury
            to the OCC in accordance with the Act, this temporary OCC Public Enterprise Fund was established.  The Public Enterprise Fund
            reflects spending related to the shutting down of OTS in 2012; the Budget projects that the Public Enterprise Fund will disburse
            all remaining funds and cease to exist in 2013.  Ongoing OCC operations will be reported under the OCC Assessment Fund account
            for 2013 and beyond.  
         
      
      Object Classification (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 20â4264â0â3â373
                  2011 actual
                  2012 est.
                  2013 est.
               
               
                  
                     
                  
               
               
                  
                  Reimbursable obligations:
               
               
                  
                  Personnel compensation:
               
               
                  11.1
                  Full-time permanent
                  59
                  142
                  
               
               
                  11.3
                  Other than full-time permanent
                  1
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  11.9
                  Total personnel compensation
                  60
                  142
                  
               
               
                  12.1
                  Civilian personnel benefits
                  43
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  99.9
                  Total new obligations
                  103
                  142
                  
               
               
                  
                     
                  
               
            
         
      
      Trust Funds
         Assessment Funds                                                                                                         
            
         Program and Financing (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 20â8413â0â8â373
                  2011 actual
                  2012 est.
                  2013 est.
               
               
                  
                     
                  
               
               
                  
                  Obligations by program activity:
               
               
                  0881
                  Bank Supervision
                  722
                  1,226
                  1,098
               
               
                  
                     
                  
               
               
                  
                  Budgetary Resources:
               
               
                  
                  Unobligated balance:
               
               
                  1000
                  Unobligated balance brought forward, Oct 1
                  847
                  1,021
                  801
               
               
                  
                  Budget authority:
               
               
                  
                  Spending authority from offsetting collections, mandatory:
               
               
                  1800
                  Collected
                  892
                  1,006
                  1,027
               
               
                  1801
                  Change in uncollected payments, Federal sources
                  4
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  1850
                  Spending auth from offsetting collections, mand (total)
                  896
                  1,006
                  1,027
               
               
                  1930
                  Total budgetary resources available
                  1,743
                  2,027
                  1,828
               
               
                  
                  Memorandum (non-add) entries:
               
               
                  1941
                  Unexpired unobligated balance, end of year
                  1,021
                  801
                  730
               
               
                  
                     
                  
               
               
                  
                  Change in obligated balance:
               
               
                  
                  Obligated balance, start of year (net):
               
               
                  3000
                  Unpaid obligations, brought forward, Oct 1  (gross)
                  185
                  167
                  434
               
               
                  3010
                  Uncollected pymts, Fed sources, brought forward, Oct 1
                  â4
                  â8
                  â8
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  3020
                  Obligated balance, start of year (net)
                  181
                  159
                  426
               
               
                  3030
                  Obligations incurred, unexpired accounts
                  722
                  1,226
                  1,098
               
               
                  3040
                  Outlays (gross)
                  â740
                  â959
                  â979
               
               
                  3050
                  Change in uncollected pymts, Fed sources, unexpired
                  â4
                  
                  
               
               
                  
                  Obligated balance, end of year (net):
               
               
                  3090
                  Unpaid obligations, end of year (gross)
                  167
                  434
                  553
               
               
                  3091
                  Uncollected pymts, Fed sources, end of year
                  â8
                  â8
                  â8
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  3100
                  Obligated balance, end of year (net)
                  159
                  426
                  545
               
               
                  
                     
                  
               
               
                  
                  Budget authority and outlays, net:
               
               
                  
                  Mandatory:
               
               
                  4090
                  Budget authority, gross
                  896
                  1,006
                  1,027
               
               
                  
                  Outlays, gross:
               
               
                  4100
                  Outlays from new mandatory authority
                  640
                  863
                  883
               
               
                  4101
                  Outlays from mandatory balances
                  100
                  96
                  96
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  4110
                  Outlays, gross (total)
                  740
                  959
                  979
               
               
                  
                  Offsets against gross budget authority and outlays:
               
               
                  
                  Offsetting collections (collected) from:
               
               
                  4120
                  Federal sources
                  â3
                  â22
                  â23
               
               
                  4121
                  Interest on Federal securities
                  â21
                  â17
                  â17
               
               
                  4123
                  Non-Federal sources
                  â868
                  â967
                  â987
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  4130
                  Offsets against gross budget authority and outlays (total)
                  â892
                  â1,006
                  â1,027
               
               
                  
                  Additional offsets against gross budget authority only:
               
               
                  4140
                  Change in uncollected pymts, Fed sources, unexpired
                  â4
                  
                  
               
               
                  4170
                  Outlays, net (mandatory)
                  â152
                  â47
                  â48
               
               
                  4190
                  Outlays, net (total)
                  â152
                  â47
                  â48
               
               
                  
                     
                  
               
               
                  
                  Memorandum (non-add) entries:
               
               
                  5000
                  Total investments, SOY: Federal securities: Par value
                  1,026
                  1,171
                  1,109
               
               
                  5001
                  Total investments, EOY: Federal securities: Par value
                  1,171
                  1,109
                  994
               
               
                  
                     
                  
               
            
         
      
      
         The Office of the Comptroller of the Currency (OCC) was created by Congress to charter national banks, oversee a nationwide
            system of banking institutions, and ensure national banks are safe and sound, competitive and profitable, and capable of serving
            in the best possible manner the banking needs of their customers.  The National Currency Act of 1863 (12 U.S.C. 1 et seq.,
            12 Stat. 665), rewritten and reenacted as the National Bank Act of 1864, provided for the chartering and supervising functions
            of the OCC. The income of OCC is derived principally from assessments paid by national banks and interest on investments in
            U.S. Government securities. OCC receives no appropriated funds from Congress.
         
         Pursuant to Title III of the Dodd-Frank Wall Street Reform and Consumer Protection Act (the Act) (P.L. 111â203), on July 21,
            2011, the OCC assumed responsibility for the supervision and regulation of federal savings associations (thrifts).  Implementation
            of the Act required the transfer of certain supervisory responsibilities and personnel associated with consumer compliance
            activities to the Consumer Financial Protection Bureau (CFPB) and the integration of functions and personnel from the Office
            of Thrift Supervision (OTS) into the OCC.  
         
          The OCC supervises approximately 1,400 national bank charters and 48 Federal branches of foreign banks in the United States,
            with total assets of approximately $8.9 trillion as of September 30, 2011.  As of September 30, 2011, OCC was responsible
            for supervision of 637 Federal savings associations, of which 218 are mutuals, with total assets of over $922 billion.  Thus,
            the OCC supervises institutions with combined assets of approximately $9.9 trillion.  
         
          
      
      Object Classification (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 20â8413â0â8â373
                  2011 actual
                  2012 est.
                  2013 est.
               
               
                  
                     
                  
               
               
                  
                  Reimbursable obligations:
               
               
                  
                  Personnel compensation:
               
               
                  11.1
                  Full-time permanent
                  323
                  473
                  493
               
               
                  11.3
                  Other than full-time permanent
                  8
                  12
                  13
               
               
                  11.5
                  Other personnel compensation
                  3
                  3
                  3
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  11.9
                  Total personnel compensation
                  334
                  488
                  509
               
               
                  12.1
                  Civilian personnel benefits
                  131
                  302
                  229
               
               
                  21.0
                  Travel and transportation of persons
                  48
                  65
                  68
               
               
                  22.0
                  Transportation of things
                  2
                  4
                  2
               
               
                  23.1
                  Rental payments to GSA
                  3
                  3
                  4
               
               
                  23.2
                  Rental payments to others
                  39
                  50
                  66
               
               
                  23.3
                  Communications, utilities, and miscellaneous charges
                  8
                  12
                  17
               
               
                  24.0
                  Printing and reproduction
                  1
                  1
                  1
               
               
                  25.2
                  Other services from non-Federal sources
                  121
                  170
                  161
               
               
                  26.0
                  Supplies and materials
                  8
                  9
                  9
               
               
                  31.0
                  Equipment
                  19
                  33
                  22
               
               
                  32.0
                  Land and structures
                  8
                  89
                  10
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  99.9
                  Total new obligations
                  722
                  1,226
                  1,098
               
               
                  
                     
                  
               
            
         
      
      Employment Summary
      
         
            
               
                  
                     
                  
               
               
                  Identification code 20â8413â0â8â373
                  2011 actual
                  2012 est.
                  2013 est.
               
               
                  
                     
                  
               
               
                  2001
                  Reimbursable civilian full-time equivalent employment
                  3,150
                  3,822
                  3,898
               
               
                  
                     
                  
               
            
         
      
         Office of Thrift Supervision                                                                                             
            
         Federal Funds
         Office of Thrift Supervision                                                                                             
            
         Program and Financing (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 20â4108â0â3â373
                  2011 actual
                  2012 est.
                  2013 est.
               
               
                  
                     
                  
               
               
                  
                  Obligations by program activity:
               
               
                  0801
                  Office of Thrift Supervision
                  197
                  
                  
               
               
                  
                     
                  
               
               
                  
                  Budgetary Resources:
               
               
                  
                  Unobligated balance:
               
               
                  1000
                  Unobligated balance brought forward, Oct 1
                  304
                  
                  
               
               
                  1010
                  Unobligated balance transfer to other accts [20â4264]
                  â245
                  
                  
               
               
                  1021
                  Recoveries of prior year unpaid obligations
                  8
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  1050
                  Unobligated balance (total)
                  67
                  
                  
               
               
                  
                  Budget authority:
               
               
                  
                  Spending authority from offsetting collections, mandatory:
               
               
                  1800
                  Collected
                  130
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  1850
                  Spending auth from offsetting collections, mand (total)
                  130
                  
                  
               
               
                  1930
                  Total budgetary resources available
                  197
                  
                  
               
               
                  
                     
                  
               
               
                  
                  Change in obligated balance:
               
               
                  
                  Obligated balance, start of year (net):
               
               
                  3000
                  Unpaid obligations, brought forward, Oct 1  (gross)
                  45
                  
                  
               
               
                  3030
                  Obligations incurred, unexpired accounts
                  197
                  
                  
               
               
                  3040
                  Outlays (gross)
                  â194
                  
                  
               
               
                  3060
                  Obligated balance transferred to other accts [20â4264]
                  â40
                  
                  
               
               
                  3080
                  Recoveries of prior year unpaid obligations, unexpired
                  â8
                  
                  
               
               
                  
                     
                  
               
               
                  
                  Budget authority and outlays, net:
               
               
                  
                  Mandatory:
               
               
                  4090
                  Budget authority, gross
                  130
                  
                  
               
               
                  
                  Outlays, gross:
               
               
                  4100
                  Outlays from new mandatory authority
                  130
                  
                  
               
               
                  4101
                  Outlays from mandatory balances
                  64
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  4110
                  Outlays, gross (total)
                  194
                  
                  
               
               
                  
                  Offsets against gross budget authority and outlays:
               
               
                  
                  Offsetting collections (collected) from:
               
               
                  4120
                  Federal sources
                  â6
                  
                  
               
               
                  4121
                  Interest on Federal securities
                  â16
                  
                  
               
               
                  4123
                  Non-Federal sources
                  50
                  
                  
               
               
                  4124
                  Offsetting governmental collections
                  â158
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  4130
                  Offsets against gross budget authority and outlays (total)
                  â130
                  
                  
               
               
                  4170
                  Outlays, net (mandatory)
                  64
                  
                  
               
               
                  4190
                  Outlays, net (total)
                  64
                  
                  
               
               
                  
                     
                  
               
               
                  
                  Memorandum (non-add) entries:
               
               
                  5000
                  Total investments, SOY: Federal securities: Par value
                  347
                  
                  
               
               
                  
                     
                  
               
            
         
      
      
         The Office of Thrift Supervision (OTS) was established by Congress as a bureau of the Department of the Treasury as part of
            the Financial Institutions Reform, Recovery, and Enforcement Act of 1989 (P.L. 101â73).  In July 2010, Congress passed, and
            the President signed, the Dodd-Frank Wall Street Reform and Consumer Protection Act (the Act) (P.L.  111â203), abolishing
            OTS and transferring its functions to the Office of the Comptroller of the Currency (OCC), the Federal Reserve Board, the
            Federal Deposit Insurance Corporation (FDIC), and the Consumer Financial Protection Bureau (CFPB).  Pursuant to Title III
            of the Act, on July 21, 2011, the OCC assumed responsibility for the supervision of federal savings associations (thrifts).
            This account reflects dissolution of the OTS in 2011 pursuant to the Act. Remaining balances have been transferred to, and
            are presented in, the OCC Public Enterprise Fund for the settlement in 2011 and 2012 of expenses related to the shutdown of
            OTS. 
         
      
      Object Classification (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 20â4108â0â3â373
                  2011 actual
                  2012 est.
                  2013 est.
               
               
                  
                     
                  
               
               
                  
                  Reimbursable obligations:
               
               
                  
                  Personnel compensation:
               
               
                  11.1
                  Full-time permanent
                  94
                  
                  
               
               
                  11.3
                  Other than full-time permanent
                  1
                  
                  
               
               
                  11.5
                  Other personnel compensation
                  2
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  11.9
                  Total personnel compensation
                  97
                  
                  
               
               
                  12.1
                  Civilian personnel benefits
                  66
                  
                  
               
               
                  21.0
                  Travel and transportation of persons
                  12
                  
                  
               
               
                  23.2
                  Rental payments to others
                  4
                  
                  
               
               
                  23.3
                  Communications, utilities, and miscellaneous charges
                  4
                  
                  
               
               
                  25.2
                  Other services from non-Federal sources
                  1
                  
                  
               
               
                  25.3
                  Other goods and services from Federal sources
                  4
                  
                  
               
               
                  25.4
                  Operation and maintenance of facilities
                  6
                  
                  
               
               
                  26.0
                  Supplies and materials
                  1
                  
                  
               
               
                  31.0
                  Equipment
                  2
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  99.9
                  Total new obligations
                  197
                  
                  
               
               
                  
                     
                  
               
            
         
      
      Employment Summary
      
         
            
               
                  
                     
                  
               
               
                  Identification code 20â4108â0â3â373
                  2011 actual
                  2012 est.
                  2013 est.
               
               
                  
                     
                  
               
               
                  2001
                  Reimbursable civilian full-time equivalent employment
                  804
                  
                  
               
               
                  
                     
                  
               
            
         
      
         Interest on the Public Debt                                                                                              
            
         Federal Funds
         Interest on Treasury Debt Securities (gross)                                                                             
            
         Program and Financing (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 20â0550â0â1â901
                  2011 actual
                  2012 est.
                  2013 est.
               
               
                  
                     
                  
               
               
                  
                  Obligations by program activity:
               
               
                  0001
                  Interest on Treasury Securities
                  454,015
                  450,675
                  473,244
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  0900
                  Total new obligations (object class 43.0)
                  454,015
                  450,675
                  473,244
               
               
                  
                     
                  
               
               
                  
                  Budgetary Resources:
               
               
                  
                  Budget authority:
               
               
                  
                  Appropriations, mandatory:
               
               
                  1200
                  Appropriation
                  454,015
                  450,675
                  473,244
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  1260
                  Appropriations, mandatory (total)
                  454,015
                  450,675
                  473,244
               
               
                  1930
                  Total budgetary resources available
                  454,015
                  450,675
                  473,244
               
               
                  
                     
                  
               
               
                  
                  Change in obligated balance:
               
               
                  3030
                  Obligations incurred, unexpired accounts
                  454,015
                  450,675
                  473,244
               
               
                  3040
                  Outlays (gross)
                  â454,015
                  â450,675
                  â473,244
               
               
                  
                     
                  
               
               
                  
                  Budget authority and outlays, net:
               
               
                  
                  Mandatory:
               
               
                  4090
                  Budget authority, gross
                  454,015
                  450,675
                  473,244
               
               
                  
                  Outlays, gross:
               
               
                  4100
                  Outlays from new mandatory authority
                  454,015
                  450,675
                  473,244
               
               
                  4180
                  Budget authority, net (total)
                  454,015
                  450,675
                  473,244
               
               
                  4190
                  Outlays, net (total)
                  454,015
                  450,675
                  473,244
               
               
                  
                     
                  
               
            
         
      
      
         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 for all other types of securities.
         
      
         Interest on Treasury Debt Securities (gross)                                                                             
            
         
         (Amounts included in the adjusted baseline)Program and Financing (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 20â0550â7â1â901
                  2011 actual
                  2012 est.
                  2013 est.
               
               
                  
                     
                  
               
               
                  
                  Obligations by program activity:
               
               
                  0001
                  Direct program activity
                  
                  â342
                  â974
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  0900
                  Total new obligations
                  
                  â342
                  â974
               
               
                  
                     
                  
               
               
                  
                  Budgetary Resources:
               
               
                  
                  Budget authority:
               
               
                  
                  Appropriations, mandatory:
               
               
                  1200
                  Appropriation
                  
                  â342
                  â974
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  1260
                  Appropriations, mandatory (total)
                  
                  â342
                  â974
               
               
                  1930
                  Total budgetary resources available
                  
                  â342
                  â974
               
               
                  
                     
                  
               
               
                  
                  Change in obligated balance:
               
               
                  3030
                  Obligations incurred, unexpired accounts
                  
                  â342
                  â974
               
               
                  3040
                  Outlays (gross)
                  
                  342
                  974
               
               
                  
                     
                  
               
               
                  
                  Budget authority and outlays, net:
               
               
                  
                  Mandatory:
               
               
                  4090
                  Budget authority, gross
                  
                  â342
                  â974
               
               
                  
                  Outlays, gross:
               
               
                  4100
                  Outlays from new mandatory authority
                  
                  â342
                  â974
               
               
                  4180
                  Budget authority, net (total)
                  
                  â342
                  â974
               
               
                  4190
                  Outlays, net (total)
                  
                  â342
                  â974
               
               
                  
                     
                  
               
            
         
      
         Interest on Treasury Debt Securities (gross)                                                                             
            
         
         (Legislative proposal, not subject to PAYGO)Program and Financing (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 20â0550â2â1â901
                  2011 actual
                  2012 est.
                  2013 est.
               
               
                  
                     
                  
               
               
                  
                  Obligations by program activity:
               
               
                  0001
                  Direct program activity
                  
                  2
                  â230
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  0900
                  Total new obligations
                  
                  2
                  â230
               
               
                  
                     
                  
               
               
                  
                  Budgetary Resources:
               
               
                  
                  Budget authority:
               
               
                  
                  Appropriations, mandatory:
               
               
                  1200
                  Appropriation
                  
                  2
                  â230
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  1260
                  Appropriations, mandatory (total)
                  
                  2
                  â230
               
               
                  1930
                  Total budgetary resources available
                  
                  2
                  â230
               
               
                  
                     
                  
               
               
                  
                  Change in obligated balance:
               
               
                  3030
                  Obligations incurred, unexpired accounts
                  
                  2
                  â230
               
               
                  3040
                  Outlays (gross)
                  
                  â2
                  230
               
               
                  
                     
                  
               
               
                  
                  Budget authority and outlays, net:
               
               
                  
                  Mandatory:
               
               
                  4090
                  Budget authority, gross
                  
                  2
                  â230
               
               
                  
                  Outlays, gross:
               
               
                  4100
                  Outlays from new mandatory authority
                  
                  2
                  â230
               
               
                  4180
                  Budget authority, net (total)
                  
                  2
                  â230
               
               
                  4190
                  Outlays, net (total)
                  
                  2
                  â230
               
               
                  
                     
                  
               
            
         
      
                                                                                                                                  
            
         
         GENERAL FUND RECEIPT ACCOUNTS                                                                                            
            
         (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  
                  2011 actual
                  2012 est.
                  2013 est.
               
               
                  
                     
                  
               
               
                  Governmental receipts:
               
               
                  10â086400
                  Filing Fees, P.L. 109â171, Title X: Enacted/requested
                  75
                  75
                  75
               
               
                  20â015800
                  Transportation Fuels Tax: Enacted/requested
                  â8,644
                  â4,986
                  â1,018
               
               
                  Legislative proposal, subject to PAYGO
                  
                  â176
                  â759
               
               
                  20â065000
                  Deposit of Earnings, Federal Reserve System: Enacted/requested
                  82,546
                  81,339
                  80,356
               
               
                  Legislative proposal, subject to PAYGO
                  
                  
                  53
               
               
                  20â085000
                  Registration, Filing, and Transaction Fees: Enacted/requested
                  5
                  
                  
               
               
                  20â086900
                  Fees for Legal and Judicial Services, not Otherwise Classified: Enacted/requested
                  74
                  74
                  74
               
               
                  20â089100
                  Miscellaneous Fees for Regulatory and Judicial Services, not Otherwise Classified: Enacted/requested
                  13
                  13
                  13
               
               
                  20â101000
                  Fines, Penalties, and Forfeitures, Agricultural Laws: Enacted/requested
                  5
                  5
                  5
               
               
                  20â103000
                  Fines, Penalties, and Forfeitures, Immigration and Labor Laws: Enacted/requested
                  171
                  171
                  171
               
               
                  20â104000
                  Fines, Penalties, and Forfeitures, Customs, Commerce, and Antitrust Laws: Enacted/requested
                  153
                  153
                  153
               
               
                  20â105000
                  Fines, Penalties, and Forfeitures, Narcotic Prohibition and Alcohol Laws: Enacted/requested
                  79
                  79
                  79
               
               
                  20â106000
                  Forfeitures of Unclaimed Money and Property: Enacted/requested
                  19
                  19
                  19
               
               
                  20â108000
                  Fines, Penalties, and Forfeitures, Federal Coal Mine Health and Safety Laws: Enacted/requested
                  101
                  101
                  101
               
               
                  20â241100
                  User Fees for IRS: Enacted/requested
                  49
                  24
                  24
               
               
                  20â309400
                  Recovery from Airport and Airway Trust Fund for Refunds of Taxes: Enacted/requested
                  18
                  105
                  112
               
               
                  20â309500
                  Recovery from Leaking Underground Storage Tank Trust Fund for Refunds of Taxes, EPA: Enacted/requested
                  
                  7
                  6
               
               
                  20â309990
                  Refunds of Moneys Erroneously Received and Recovered (20X1807): Enacted/requested
                  â45
                  â80
                  â51
               
               
                  95â109900
                  Fines, Penalties, and Forfeitures, not Otherwise Classified: Enacted/requested
                  1,589
                  1,589
                  1,589
               
               
                  99â011050
                  Individual Income Taxes: Enacted/requested
                  1,091,433
                  1,199,353
                  1,533,039
               
               
                  Legislative proposal, not subject to PAYGO
                  
                  
                  â1,142
               
               
                  Legislative proposal, subject to PAYGO
                  
                  â14,140
                  66,653
               
               
                  Amounts included in the adjusted baseline
                  
                  â20,613
                  â239,340
               
               
                  99â011100
                  Corporation Income and Excess Profits Taxes: Enacted/requested
                  181,085
                  281,230
                  365,428
               
               
                  Legislative proposal, subject to PAYGO
                  
                  â44,429
                  â18,032
               
               
                  Amounts included in the adjusted baseline
                  
                  
                  â511
               
               
                  99â015250
                  Other Federal Fund Excise Taxes: Enacted/requested
                  â371
                  203
                  1,341
               
               
                  Legislative proposal, subject to PAYGO
                  
                  
                  â4
               
               
                  99â015300
                  Estate and Gift Taxes: Enacted/requested
                  7,399
                  11,375
                  15,157
               
               
                  Legislative proposal, subject to PAYGO
                  
                  2
                  980
               
               
                  Amounts included in the adjusted baseline
                  
                  
                  â3,399
               
               
                  99â015500
                  Tobacco Excise Tax: Enacted/requested
                  16,685
                  16,489
                  16,184
               
               
                  99â015600
                  Alcohol Excise Tax: Enacted/requested
                  9,294
                  9,634
                  9,663
               
               
                  Legislative proposal, subject to PAYGO
                  
                  â97
                  â96
               
               
                  99â015700
                  Telephone Excise Tax: Enacted/requested
                  930
                  694
                  456
               
               
                  99â015914
                  Tax on Indoor Tanning Services: Enacted/requested
                  99
                  132
                  151
               
               
                  99â015915
                  Excise Tax on Medical Device Manufacturers: Enacted/requested
                  
                  
                  1,861
               
               
                  99â031050
                  Other Federal Fund Customs Duties: Enacted/requested
                  18,221
                  19,907
                  21,770
               
               
                  Legislative proposal, subject to PAYGO
                  
                  
                  â167
               
               
                  General Fund Governmental receipts
                  1,400,983
                  1,538,252
                  1,850,994
               
               
                  
                     
                  
               
               
                  
               
               
                  Offsetting receipts from the public:
               
               
                  20â129900
                  Gifts to the United States, not Otherwise Classified: Enacted/requested
                  4
                  4
                  4
               
               
                  20â143500
                  General Fund Proprietary Interest Receipts, not Otherwise Classified: Enacted/requested
                  4
                  4
                  4
               
               
                  20â145000
                  Interest Payments from States, Cash Management Improvement: Enacted/requested
                  3
                  10
                  12
               
               
                  20â146310
                  Interest on Quota in International Monetary Fund: Enacted/requested
                  55
                  55
                  55
               
               
                  20â146320
                  Interest on Loans to International Monetary Fund: Enacted/requested
                  4
                  4
                  4
               
               
                  20â148400
                  Interest on Deposits in Tax and Loan Accounts: Enacted/requested
                  
                  
                  11
               
               
                  20â149900
                  Interest Received from Credit Financing Accounts: Enacted/requested
                  34,331
                  51,792
                  52,888
               
               
                  20â168200
                  Gain by Exchange on Foreign Currency Denominated Public Debt Securities: Enacted/requested
                  28
                  
                  
               
               
                  20â248500
                  GSE Fees Pursuant to P.L. 112â78 Sec. 401: Enacted/requested
                  
                  750
                  1,479
               
               
                  20â261400
                  Proceeds from Sale of Securities from the AIG Credit Facility Trust: Enacted/requested
                  
                  4,035
                  4,035
               
               
                  20â276330
                  Community Development Financial Institutions Fund, Downward Re-estimate of Subsidies: Enacted/requested
                  2
                  4
                  
               
               
                  20â278430
                  Small Business Lending Fund Direct Loans, Downward Reestimates of  Subsidies: Enacted/requested
                  
                  376
                  
               
               
                  20â279010
                  GSE Mortgage-Backed Securities Direct Loans, Negative Subsidies: Enacted/requested
                  
                  445
                  
               
               
                  20â279030
                  GSE Mortgage-Backed Securities Direct Loans, Downward Reestimates of Subsidies: Enacted/requested
                  467
                  7,598
                  
               
               
                  20â279210
                  Troubled Asset Relief Program, Negative Subsidies: Enacted/requested
                  1,444
                  256
                  45
               
               
                  20â279230
                  Troubled Asset Relief Program, Downward Reestimates of Subsidies: Enacted/requested
                  60,355
                  5,207
                  
               
               
                  20â289400
                  Proceeds, GSE Equity Related Transactions: Enacted/requested
                  15,588
                  18,790
                  21,690
               
               
                  20â322000
                  All Other General Fund Proprietary Receipts: Enacted/requested
                  1,705
                  510
                  510
               
               
                  20â387500
                  Budget Clearing Account (suspense): Enacted/requested
                  83
                  
                  
               
               
                  General Fund Offsetting receipts from the public
                  114,073
                  89,840
                  80,737
               
               
                  
                     
                  
               
               
                  
               
               
                  Intragovernmental payments:
               
               
                  14â142400
                  Interest on Investment, Colorado River Projects: Enacted/requested
                  12
                  10
                  10
               
               
                  14â142700
                  Interest on Advances to Colorado River Dam Fund, Boulder Canyon Project: Enacted/requested
                  11
                  11
                  11
               
               
                  20â113000
                  Unclaimed Assets Recovery Account: Legislative proposal, subject to PAYGO
                  
                  
                  3
               
               
                  20â133700
                  Interest on Loans to the Helium Fund, Department of Interior: Enacted/requested
                  183
                  174
                  175
               
               
                  20â133800
                  Interest on Loans to the Presidio: Enacted/requested
                  3
                  3
                  3
               
               
                  20â135000
                  Interest on Loans to the Secretary of Transportation, Ocean Freight Differential: Enacted/requested
                  
                  1
                  1
               
               
                  20â135100
                  Interest on Loans to BPA: Enacted/requested
                  261
                  296
                  336
               
               
                  20â136300
                  Interest on Loans for College Housing and Academic Facilities Loans, Education: Enacted/requested
                  4
                  3
                  3
               
               
                  20â140100
                  Interest on Loans to Commodity Credit Corporation: Enacted/requested
                  6
                  8
                  41
               
               
                  20â141300
                  Interest on Loans to Temporary Corporate Credit Union Stabilization Fund, NCUA: Enacted/requested
                  7
                  18
                  49
               
               
                  20â141500
                  Interest on Loans to Federal Deposit Insurance Corporation: Enacted/requested
                  
                  5
                  25
               
               
                  20â141800
                  Interest on Loans to Federal Financing Bank: Enacted/requested
                  1,298
                  1,499
                  2,629
               
               
                  Legislative proposal, not subject to PAYGO
                  
                  â1
                  â3
               
               
                  20â143300
                  Interest on Loans to National Flood Insurance Fund, DHS: Enacted/requested
                  72
                  99
                  99
               
               
                  20â149500
                  Interest Payments on Repayable Advances to the Black Lung Disability Trust Fund: Enacted/requested
                  22
                  37
                  57
               
               
                  20â149700
                  Payment of Interest on Advances to the Railroad Retirement Board: Enacted/requested
                  134
                  130
                  106
               
               
                  20â150110
                  Interest on Loans or Advances to the Extended Unemployment Compensation Account: Enacted/requested
                  314
                  440
                  460
               
               
                  20â150120
                  Interest on Loans and Repayable Advances to the Federal Unemployment Account: Enacted/requested
                  1,115
                  950
                  850
               
               
                  20â241600
                  Charges for Administrative Expenses of Social Security Act As Amended: Enacted/requested
                  1,019
                  940
                  952
               
               
                  20â310100
                  Recoveries from Federal Agencies for Settlement of Claims for Contract Disuptes: Enacted/requested
                  85
                  
                  
               
               
                  20â311200
                  Reimbursement from Federal Agencies for Payments Made As a Result of Discriminatory Conduct: Enacted/requested
                  19
                  19
                  19
               
               
                  20â388500
                  Undistributed Intragovernmental Payments and Receivables from Cancelled Accounts: Enacted/requested
                  543
                  
                  
               
               
                  73â142800
                  Interest on Advances to Small Business Administration: Enacted/requested
                  1
                  1
                  1
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  General Fund Intragovernmental payments
                  5,109
                  4,643
                  5,827
               
               
                  
                     
                  
               
            
         
      
      
         
      
         ADMINISTRATIVE PROVISIONSâDEPARTMENT OF THE TREASURY                                                                     
            
         
         Administrative ProvisionsâDepartment of the Treasury'
      			
      (including transfers of funds)SEC. 105.  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. 106.  Not to exceed 2 percent of any appropriations in this Act made available [to] within the headings - Departmental OfficesâSalaries and Expenses, Office of Inspector General, Special Inspector General for the Troubled Asset
      Relief Program, [Financial Management Service] the Fiscal Service, Alcohol and Tobacco Tax and Trade Bureau, and Financial Crimes Enforcement Network[, and Bureau of the Public Debt], may be transferred between [such] appropriations upon the advance [approval] notification of the Committees on Appropriations: Provided, That no transfer may increase or decrease any such appropriation by more than 2 percent.SEC. 107.  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: Provided, That no transfer may increase or decrease any such appropriation by more than 2 percent.SEC. 108.  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. 109.  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. 110.  The Secretary of the Treasury may transfer funds from [Financial Management] the Fiscal Service, Salaries and Expenses to the Debt Collection Fund 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 Collection
      Fund.SEC. 111.  Section 122(g)(1) of Public Law 105â119 (5 U.S.C. 3104 note), is further amended by striking " ["12] 14 years'' and inserting " ["14] 15 years''.[SEC. 112.  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 of the Committees on Appropriations of the House of Representatives
      and the Senate, the House Committee on Financial Services, and the Senate Committee on Banking, Housing, and Urban Affairs.][SEC. 113.  None of the funds appropriated or otherwise made available by this or any other Act or source to the Department of the Treasury,
      the Bureau of Engraving and Printing, and the United States Mint, individually or collectively, may be used to consolidate
      any or all functions of the Bureau of Engraving and Printing and the United States Mint without the explicit approval of the
      House Committee on Financial Services; the Senate Committee on Banking, Housing, and Urban Affairs; and the Committees on
      Appropriations of the House of Representatives and the Senate.]SEC. [114]112.  Funds appropriated by this Act, or made available by the transfer of funds in this Act, for the Department of the Treasury's
      intelligence or intelligence related activities 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 [2012] 2013 until the enactment of the Intelligence Authorization Act for Fiscal Year [2012] 2013.SEC. [115]113.  Not to exceed $5,000 shall be made available from the Bureau of Engraving and Printing's Industrial Revolving Fund for necessary
      official reception and representation expenses.[SEC. 116.  Section 5114(c) of title 31, United States Code (relating to engraving and printing currency and security documents), is
      amended by striking "for a period of not more than 4 years''.][SEC. 117.  In the current fiscal year and each fiscal year hereafter, any person who forwards to the Bureau of Engraving and Printing
      a mutilated paper currency claim equal to or exceeding $10,000 for redemption will be required to provide the Bureau their
      taxpayer identification number.][SEC. 118.  Section 5318(g)(2)(A) of title 31, United States Code, is amendedâ
      (1)  by striking clause (i) and inserting the following:
         
            
               "(i) neither the financial institution, director, officer, employee, or agent of such institution (whether or not any such
                  person is still employed by the institution), nor any other current or former director, officer, or employee of, or contractor
                  for, the financial institution or other reporting person, may notify any person involved in the transaction that the transaction
                  has been reported; and''; and
               
            
         
      
      (2)  in clause (ii)â
         (A)  by striking "no officer or employee of'' and inserting "no current or former officer or employee of or contractor for'';
            and
         
         (B)  by inserting "or for'' before "any State''.]
      [SEC. 119.  Section 5319 of title 31, United States Code (relating to availability of reports), is amended by inserting after "title
      5'' the following: ", and may not be disclosed under any State, local, tribal, or territorial 'freedom of information', 'open
      government', or similar law''.][SEC. 120.  Section 5331(a) of title 31, United States Code, is amendedâ
      (1)  by striking paragraph (1) and inserting the following:
      
         
            "(1)(A) who is engaged in a trade or business, and'';
         
         (2)  by redesignating paragraph (2) as subparagraph (B);
         (3)  in subparagraph (B), as so redesignated, by adding "or'' at the end; and
         (4)  by inserting after subparagraph (B), as so redesignated, the following new paragraph:
      
      
         
            "(2) who is required to file a report under section 6050I(g) of the Internal Revenue Code of 1986,''.]
         
      SEC. [121]114.  The Secretary of the Treasury shall submit a Capital Investment Plan to the Committees on Appropriations of the Senate and
      the House of Representatives not later than 30 days following the submission of the annual budget for the Administration submitted
      by the President: Provided, That such Capital Investment Plan shall include capital investment spending from all accounts within the Department of the
      Treasury, including but not limited to the Department-wide Systems and Capital Investment Programs account, the Working Capital
      Fund account, and the Treasury Forfeiture Fund account: Provided further, That such Capital Investment Plan shall include expenditures occurring in previous fiscal years for each capital investment
      project that has not been fully completed.SEC. 115.  Section 1324 of title 31, United States Code, is amended by adding at the end thereof the following new subsection: "(c) Amounts
            appropriated under subsection (a) of this section shall be administered, as appropriate, as if they were made available through
            separate appropriations to the Secretary of the Treasury, the Secretary of Homeland Security, and the Attorney General.  Funds
            so appropriated shall be available to the Secretary of the Treasury for refunds by the Internal Revenue Service of taxes collected
            pursuant to the Internal Revenue Code and related interest; separately to the Secretary of the Treasury for refunds and drawbacks
            of alcohol, tobacco, firearms and ammunition taxes and refunds of other taxes which may arise and any interest on such refunds,
            including payment of claims for prior fiscal years; to the Secretary of Homeland Security for refunds and drawbacks of receipts
            collected pursuant to the customs revenue functions administered by the Department of Homeland Security pursuant to delegation
            by the Secretary of the Treasury and any interest on such refunds, including payment of claims for prior fiscal years; and
            to the Attorney General for refunds of firearms taxes and refunds of other taxes which may arise and any interest on such
            refunds, including payment of claims for prior fiscal years." SEC. 116.  Section 5318(a)(1) of title 31, United States Code (relating to compliance, exemptions, and summons authority), is amended
            by - (1) Inserting after "appropriate" the following: "federal or (in the case of financial institutions without a federal
            supervisor) state"; and (2) Inserting after "Service;" the following: "In lieu of delegating such authority to a state supervisory
            agency, the Secretary is also authorized to rely on examinations conducted by a state supervisory agency of a category of
            financial institution.  The Secretary may only rely on such state examinations if the Secretary determines that under the
            laws of the state, the category of financial institution is required to comply with this subchapter and regulations prescribed
            under this subchapter, or the state supervisory agency is authorized to ensure that the category of financial institution
            complies with this subchapter and regulations prescribed under this subchapter." SEC. 117.  Public Law 91â508, as amended (12 U.S.C. 1958 et seq.) is amended in section 128, by (1) Striking "sections 1730d (1) and"
            and inserting in lieu thereof "section"; (2) Striking "bank supervisory agency, or other"; (3) Inserting after "appropriate"
            the following: "federal or (in the case of financial institutions without a federal supervisor) state"; and (4) Inserting
            after "agency." the following: "In lieu of delegating such responsibility to a state supervisory agency, the Secretary is
            also authorized to rely on examinations conducted by a state supervisory agency of a category of financial institution.  The
            Secretary may only rely on such state examinations if the Secretary determines that under the laws of the state, the category
            of financial institution is required to comply with this chapter and section 1829b (and regulations prescribed under this
            chapter and section 1829b), or the state supervisory agency is authorized to ensure that the category of financial institution
            complies with this chapter and section 1829b (and regulations prescribed under this chapter and section 1829b)." SEC. 118.  Section 310(b)(2)(E) of title 31, United States Code (relating to the Financial Crimes Enforcement Network), is amended by
            inserting after "Federal" the first time that it appears, the following: "and foreign". SEC. 119.  Section 3711 of title 31, United States Code, is amended by adding a new subsection (j) to read as follows: "(j)(1) The Secretary
            of the Treasury (referred to in this subsection as the "Secretary") may locate and recover assets of the United States Government
            on behalf of any executive, judicial, or legislative agency in accordance with such procedures as the Secretary considers
            appropriate.  (2) Notwithstanding any other law concerning the depositing and collection of Federal payments, including section
            3302(b) of this title, the Secretary may retain a portion of the amounts recovered pursuant to this subsection to cover the
            Secretary's costs associated with locating and recovering assets of the United States.  The amounts retained shall be deposited
            into an account established in the Treasury to be known as the "Unclaimed Assets Recovery Account" (referred to in this paragraph
            as the "Account").  Amounts deposited in the Account shall be available until expended to cover costs associated with implementation
            and operation of the Secretary's asset recovery program established under this subsection.  (3) To carry out the purposes
            of this subsection, the Secretary may: (A) Transfer to the Account from funds appropriated to the Department of Treasury such
            amounts as may be necessary to meet liabilities and obligations incurred prior to the receipt of recovered assets; and (B)
            Reimburse any appropriation from which funds were transferred under this paragraph from the amounts retained from recovered
            assets.  Any reimbursement under this paragraph shall occur during the period of availability of the funds originally transferred
            from an appropriation and shall be available for the same time period and purposes as originally appropriated." SEC. 120.  Subchapter IV of chapter 51 of title 31, United States Code, is hereby amended by adding after section 5144 the following
            new section: 
         "Sec.5145 Currency Reader Program
         
            The Secretary of the Treasury may implement and administer a Currency Reader Program through which a United States resident,
                     who is blind or visually impaired, may obtain a coupon that can be applied toward the purchase of a device to denominate United
                     States currency.  Amounts in the Bureau of Engraving and Printing Fund described in section 5142 of title 31, United States
                     Code, shall be available to pay for expenses of this program.  The Secretary shall include these expenses in the cost charged
                     to the Board of Governors of the Federal Reserve System for the services of meeting the Board's order for new notes."
         
      SEC. 121.  Sections 2 and 3 of Public Law 111â302 are hereby repealed.  SEC. 122.  Section 5112 of title 31, United States Code, is amended as follows: (1) Subsection (a)(2) is amended by striking "and weighs
            11.34 grams"; (2) Subsection (a)(3) is amended by striking "and weighs 5.67 grams"; (3) Subsection (a)(4) is amended by striking
            "and weighs 2.268 grams"; (4) Subsection (a)(5) is amended by striking "and weighs 5 grams"; (5) Subsection (a)(6) is amended
            by (A) striking "except as provided under subsection (c) of this section," and (B) striking "and weighs 3.11 grams"; (6) Subsection
            (b) is amended by striking the first, second, third, fourth, sixth, seventh, and eighth sentences, and striking "metallic,";
            and (7) Subsection (c) is amended to read as follows: "The Secretary shall prescribe the weight and the composition of the
            dollar, half-dollar, quarter-dollar, dime, 5-cent, and one-cent coins.  In prescribing the weight and the composition of the
            dollar, half-dollar, quarter-dollar, dime, 5-cent and one-cent coins, the Secretary shall consider such factors that the Secretary
            considers, in the Secretary's sole discretion, to be appropriate." Section 5113(a) of title 31, United States Code, is amended
            by (1) striking the word "and" after "quarter dollar" and inserting after the word "dime" ", 5-cent, and one-cent"; and (2)
            striking the second and third sentences. SEC. 123.  Section 5112(t)(6)(B) of title 31, United States Code, is amended by striking "90 percent silver and 10 percent copper" and
            inserting in its place "no less than 90 percent silver".  SEC. 124.  Section 5112(r) of title 31, United States Code, is amended by striking paragraph (5). SEC. 125.  The Internal Revenue Service may conduct criminal enforcement investigations and prosecutions of excise tax violations of
            Sections 4181 and 4182 and Chapters 51 and 52 of title 26, United States Code, at the discretion of the Commissioner of Internal
            Revenue and in coordination with the Alcohol and Tobacco Tax and Trade Bureau.  (Department of the Treasury Appropriations Act, 2012.)
         TITLE VIâGENERAL PROVISIONSâTHIS ACT                                                                                     
            
         '
      			
      [(including rescissions)]SEC. 601.  None of the funds in this Act shall be used for the planning or execution of any program to pay the expenses of, or otherwise
      compensate, non-Federal parties intervening in regulatory or adjudicatory proceedings funded in this Act.SEC. 602.  None of the funds appropriated in this Act shall remain available for obligation beyond the current fiscal year[, nor may any be transferred to other appropriations,] unless expressly so provided herein.SEC. 603.  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. 604.  None of the funds made available in this Act may be transferred to any department, agency, or instrumentality of the United
      States Government, except pursuant to a transfer made by, or transfer authority provided in, this Act or any other appropriations
      Act.]SEC. [605]604.  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 (19 U.S.C. 1307).SEC. [606]605.  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 the Buy American Act (41 U.S.C. 10a-10c).SEC. [607]606.  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. 608.  Except as otherwise provided in this Act, none of the funds provided in this Act, provided by previous appropriations Acts
      to the agencies or entities funded in this Act that remain available for obligation or expenditure in fiscal year 2012, or
      provided from any accounts in the Treasury derived by the collection of fees and available to the agencies funded by this
      Act, shall be available for obligation or expenditure through a reprogramming of funds that: (1) creates a new program; (2)
      eliminates a program, project, or activity; (3) increases funds or personnel for any program, project, or activity for which
      funds have been denied or restricted by the Congress; (4) proposes to use funds directed for a specific activity by the Committee
      on Appropriations of either the House of Representatives or the Senate for a different purpose; (5) augments existing programs,
      projects, or activities in excess of $5,000,000 or 10 percent, whichever is less; (6) reduces existing programs, projects,
      or activities by $5,000,000 or 10 percent, whichever is less; or (7) creates or reorganizes offices, programs, or activities
      unless prior approval is received from the Committees on Appropriations of the House of Representatives and the Senate: Provided, That prior to any significant reorganization or restructuring of offices, programs, or activities, each agency or entity
      funded in this Act shall consult with the Committees on Appropriations of the House of Representatives and the Senate: Provided further, That not later than 60 days after the date of enactment of this Act, each agency funded by this Act shall submit a report
      to the Committees on Appropriations of the House of Representatives and the Senate to establish the baseline for application
      of reprogramming and transfer authorities for the current fiscal year: Provided further, That at a minimum the report shall include: (1) a table for each appropriation with a separate column to display the President's
      budget request, adjustments made by Congress, adjustments due to enacted rescissions, if appropriate, and the fiscal year
      enacted level; (2) a delineation in the table for each appropriation both by object class and program, project, and activity
      as detailed in the budget appendix for the respective appropriation; and (3) an identification of items of special congressional
      interest: Provided further, That the amount appropriated or limited for salaries and expenses for an agency shall be reduced by $100,000 per day for
      each day after the required date that the report has not been submitted to the Congress.]SEC. [609]607.  Except as otherwise specifically provided by law, not to exceed 50 percent of unobligated balances remaining available at
      the end of fiscal year [2012] 2013 from appropriations made available for salaries and expenses for fiscal year [2012] 2013 in this Act, shall remain available through September 30, [2013] 2014, for each such account for the purposes authorized: Provided, That [a request] notice thereof shall be submitted to the Committees on Appropriations of the House of Representatives and the Senate [for approval] prior to the expenditure of such funds[: Provided further, That these requests shall be made in compliance with reprogramming guidelines].SEC. [610]608.  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 whenâ
      (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. [611]609.  The cost accounting standards promulgated under chapter 15 of title 41, United States Code 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. [612]610.  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 of Personnel Management pursuant to court
      approval.SEC. [613]611.  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 benefits program which provides any benefits or coverage for abortions.SEC. [614]612.  The provision of section [613] 611 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. [615]613.  In order to promote Government access to commercial information technology, the restriction on purchasing nondomestic articles,
      materials, and supplies set forth in chapter 83 of title 41, United States Code (popularly known as the Buy American Act),
      shall not apply to the acquisition by the Federal Government of information technology (as defined in section 11101 of title
      40, United States Code), that is a commercial item (as defined in section 103 of title 41, United States Code).SEC. [616]614.  Notwithstanding section 1353 of title 31, United States Code, no officer or employee of any regulatory agency or commission
      funded by this Act may accept on behalf of that agency, nor may such agency or commission accept, payment or reimbursement
      from a non-Federal entity for travel, subsistence, or related expenses for the purpose of enabling an officer or employee
      to attend and participate in any meeting or similar function relating to the official duties of the officer or employee when
      the entity offering payment or reimbursement is a person or entity subject to regulation by such agency or commission, or
      represents a person or entity subject to regulation by such agency or commission, unless the person or entity is an organization
      described in section 501(c)(3) of the Internal Revenue Code of 1986 and exempt from tax under section 501(a) of such Code.SEC. [617]615.  The Public Company Accounting Oversight Board shall have authority to obligate funds for the scholarship program established
      by section 109(c)(2) of the Sarbanes-Oxley Act of 2002 (Public Law 107â204) in an aggregate amount not exceeding the amount
      of funds collected by the Board as of December 31, [2011] 2012, including accrued interest, as a result of the assessment of monetary penalties. Funds available for obligation in fiscal
      year [2012] 2013 shall remain available until expended.[SEC. 618.  From the unobligated balances of prior year appropriations made available for the Privacy and Civil Liberties Oversight Board,
      $998,000 are rescinded.][SEC. 619.  Section 1107 of title 31, United States Code, is amended by adding to the end thereof the following: "The President shall
      transmit promptly to Congress without change, proposed deficiency and supplemental appropriations submitted to the President
      by the legislative branch and the judicial branch.''.]SEC. [620]616.  Notwithstanding section 708 of this Act, funds made available to the Commodity Futures Trading Commission and the Securities
      and Exchange Commission by this or any other Act may be used for the interagency funding and sponsorship of a joint advisory
      committee to advise on emerging regulatory issues.[SEC. 621.  For purposes of Public Law 109â285, the period described in section 5134(f)(1)(B) of title 31, United States Code, shall
      be treated as a 2-year, 9-month period.][SEC. 622.  The Help America Vote Act of 2002 (Public Law 107â252) is amended byâ
      (1)  inserting in section 255(b) (42 U.S.C. 15405) "posted on the Commission's website with a notice'' after "cause to have the
         plan'';
      
      (2)  inserting in section 253(d) (42 U.S.C. 15403) "notice of'' prior to "the State plan'';
      (3)  inserting in section 254(a)(11) (42 U.S.C. 15404) "notice of'' prior to "the change''; and
      (4)  inserting in section 254(a)(11)(C) (42 U.S.C. 15404) "notice of'' prior to "the change''.][SEC. 623.  From the unobligated balances available in the Securities and Exchange Commission Reserve Fund established by section 991
      of the Dodd-Frank Wall Street Reform and Consumer Protection Act (Public Law 111â203), $25,000,000 are rescinded.][SEC. 624.  The Department of the Treasury, the Executive Office of the President, the Judiciary, the Federal Communications Commission,
      the Federal Trade Commission, the General Services Administration, the National Archives and Records Administration, the Securities
      and Exchange Commission, and the Small Business Administration shall provide the Committees on Appropriations of the House
      and the Senate a quarterly accounting of the cumulative balances of any unobligated funds that were received by such agency
      during any previous fiscal year.]SEC. [625]617. (a)(1)  Notwithstanding any other provision of law, an Executive agency covered by this Act otherwise authorized to enter into contracts
      for either leases or the construction or alteration of real property for office, meeting, storage, or other space must consult
      with the General Services Administration before issuing a solicitation for offers of new leases or construction contracts,
      and in the case of succeeding leases, before entering into negotiations with the current lessor.
      (2)  Any such agency with authority to enter into an emergency lease may do so during any period declared by the President to
         require emergency leasing authority with respect to such agency.
      
      (b)  For purposes of this section, the term "Executive agency covered by this Act'' means any Executive agency provided funds
         by this Act, but does not include the General Services Administration or the United States Postal Service.
      [SEC. 626.  None of the funds made available in this Act may be used by the Federal Trade Commission to complete the draft report entitled
      "Interagency Working Group on Food Marketed to Children: Preliminary Proposed Nutrition Principles to Guide Industry Self-Regulatory
      Efforts'' unless the Interagency Working Group on Food Marketed to Children complies with Executive Order No. 13563.][SEC. 627.  None of the funds made available by this Act may be used to pay the salaries and expenses for the following positions:
      (1)  Director, White House Office of Health Reform.
      (2)  Assistant to the President for Energy and Climate Change.
      (3)  Senior Advisor to the Secretary of the Treasury assigned to the Presidential Task Force on the Auto Industry and Senior Counselor
         for Manufacturing Policy.
      
      (4)  White House Director of Urban Affairs.]SEC. [628]618.  None of the funds made available in this Act may be used by the Federal Communications Commission to remove the conditions
      imposed on commercial terrestrial operations in the Order and Authorization adopted by the Commission on January 26, 2011
      (DA 11â133), or otherwise permit such operations, until the Commission has resolved concerns of potential widespread harmful
      interference by such commercial terrestrial operations to commercially available Global Positioning System devices.[SEC. 629.  None of the funds made available by this Act may be expended for any new hire by any Federal agency funded in this Act that
      is not verified through the E-Verify Program established under section 403(a) of the Illegal Immigration Reform and Immigrant
      Responsibility Act of 1996 (8 U.S.C. 1324a note).]SEC. [630]619.  None of the funds made available by this Act may be used to enter into a contract, memorandum of understanding, or cooperative
      agreement with, make a grant to, or provide a loan or loan guarantee to, any corporation with respect to which any unpaid
      Federal tax liability has been assessed, for which all judicial and administrative remedies have been exhausted or have lapsed,
      and that is not being paid in a timely manner pursuant to an agreement with the authority responsible for collecting the tax
      liability, where the awarding agency is aware of the unpaid tax liability, unless the agency has considered suspension or
      debarment of the corporation and made a determination that this further action is not necessary to protect the interests of
      the Government.SEC. [631]620.  None of the funds made available by this Act may be used to enter into a contract, memorandum of understanding, or cooperative
      agreement with, make a grant to, or provide a loan or loan guarantee to, any corporation that was convicted or had an officer
      or agent of such corporation acting on behalf of the corporation convicted of a felony criminal violation under any Federal
      law within the preceding 24 months, where the awarding agency is aware of the conviction, unless the agency has considered
      suspension or debarment of the corporation, or such officer or agent and made a determination that this further action is
      not necessary to protect the interests of the Government.[SEC. 632.  Section 8909a(d)(3)(A)(v) of title 5, United States Code, is amended by striking the date specified in such section and inserting
      "August 1, 2012''.]SEC. 621.  The title of subsection (g) of section 302 of the Federal Election Commission Act of 1971 (2 U.S.C. 432) is amended to read
            as follows: "(g) Filing of designations, statements, and reports with the Commission".  The text of such subsection (g) is
            amended to read as follows: "All designations, statements, and reports required to be filed under this Act shall be filed
            with the Commission.".  (Financial Services and General Government Appropriations Act, 2012.)