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

             <h1>DEPARTMENT OF THE TREASURY

             </h1>

          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, [$301,216,000] $311,775,000: Provided, That of the amount appropriated under this heading, not to exceed $3,000,000, to remain available until September 30, [2014]2015, 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] $8,287,000, to remain available until September 30, [2014]2015, 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, [2014]2015, is for secure space requirements: Provided further, That of the amount appropriated under this heading, up to $2,000,000, to remain available until September
                30, 2015, is for State Small Business Credit Initiative technical assistance and shall be in addition to any other amounts
                available for this purpose: Provided further, That of the amount appropriated under this heading, up to $7,400,000, to remain
                available until September 30, 2015, is for audit, oversight, and administration of the Gulf Coast Restoration Trust Fund: Provided further, That of the amount appropriated under this heading, up to $3,400,000, to remain available until September 30, [2015]2016, 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.   Note.—A full-year 2013 appropriation for this account was not enacted at the time the budget was prepared; therefore, the
                budget assumes this account is operating under the Continuing Appropriations Resolution, 2013 (P.L. 112–175). The amounts
                included for 2013 reflect the annualized level provided by the continuing resolution.
          Program and Financing (in millions of dollars)

                      Identification code 20–0101–0–1–803
                      2012 actual
                      2013 CR
                      2014 est.

                      Obligations by program activity:

                      0001
                      Executive Direction
                      35
                      37
                      36

                      0002
                      International Affairs and Economic Policy
                      62
                      60
                      56

                      0003
                      Domestic Finance and Tax Policy
                      71
                      72
                      86

                      0004
                      Terrorism and Financial Intelligence
                      99
                      100
                      98

                      0005
                      Treasury-wide Management and Programs
                      44
                      41
                      36

                      0100
                      Subtotal, Direct programs
                      311
                      310
                      312

                      0799
                      Total direct obligations
                      311
                      310
                      312

                      0811
                      Reimbursable program
                      66
                      70
                      70

                      0900
                      Total new obligations
                      377
                      380
                      382

                      Budgetary Resources:

                      Unobligated balance:

                      1000
                      Unobligated balance brought forward, Oct 1
                      19
                      15
                      21

                      1021
                      Recoveries of prior year unpaid obligations
                      1

                      1050
                      Unobligated balance (total)
                      20
                      15
                      21

                      Budget authority:

                      Appropriations, discretionary:

                      1100
                      Appropriation
                      308
                      310
                      312

                      1160
                      Appropriation, discretionary (total)
                      308
                      310
                      312

                      Spending authority from offsetting collections, discretionary:

                      1700
                      Collected
                      51
                      76
                      77

                      1701
                      Change in uncollected payments, Federal sources
                      15

                      1750
                      Spending auth from offsetting collections, disc (total)
                      66
                      76
                      77

                      1900
                      Budget authority (total)
                      374
                      386
                      389

                      1930
                      Total budgetary resources available
                      394
                      401
                      410

                      Memorandum (non-add) entries:

                      1940
                      Unobligated balance expiring
                      –2

                      1941
                      Unexpired unobligated balance, end of year
                      15
                      21
                      28

                      Change in obligated balance:

                      Unpaid obligations:

                      3000
                      Unpaid obligations, brought forward, Oct 1
                      105
                      95
                      47

                      3010
                      Obligations incurred, unexpired accounts
                      377
                      380
                      382

                      3011
                      Obligations incurred, expired accounts
                      6

                      3020
                      Outlays (gross)
                      –373
                      –428
                      –390

                      3040
                      Recoveries of prior year unpaid obligations, unexpired
                      –1

                      3041
                      Recoveries of prior year unpaid obligations, expired
                      –19

                      3050
                      Unpaid obligations, end of year
                      95
                      47
                      39

                      Uncollected payments:

                      3060
                      Uncollected pymts, Fed sources, brought forward, Oct 1
                      –28
                      –21
                      –21

                      3070
                      Change in uncollected pymts, Fed sources, unexpired
                      –15

                      3071
                      Change in uncollected pymts, Fed sources, expired
                      22

                      3090
                      Uncollected pymts, Fed sources, end of year
                      –21
                      –21
                      –21

                      Memorandum (non-add) entries:

                      3100
                      Obligated balance, start of year
                      77
                      74
                      26

                      3200
                      Obligated balance, end of year
                      74
                      26
                      18

                      Budget authority and outlays, net:

                      Discretionary:

                      4000
                      Budget authority, gross
                      374
                      386
                      389

                      Outlays, gross:

                      4010
                      Outlays from new discretionary authority
                      298
                      346
                      349

                      4011
                      Outlays from discretionary balances
                      75
                      82
                      41

                      4020
                      Outlays, gross (total)
                      373
                      428
                      390

                      Offsets against gross budget authority and outlays:

                      Offsetting collections (collected) from:

                      4030
                      Federal sources
                      –70
                      –76
                      –77

                      Additional offsets against gross budget authority only:

                      4050
                      Change in uncollected pymts, Fed sources, unexpired
                      –15

                      4052
                      Offsetting collections credited to expired accounts
                      19

                      4060
                      Additional offsets against budget authority only (total)
                      4

                      4070
                      Budget authority, net (discretionary)
                      308
                      310
                      312

                      4080
                      Outlays, net (discretionary)
                      303
                      352
                      313

                      4180
                      Budget authority, net (total)
                      308
                      310
                      312

                      4190
                      Outlays, net (total)
                      303
                      352
                      313

             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.  In FY 2014, the Department also proposes an initiative to promote greater
                access to financial services among low- and moderate-income families.

          Object Classification (in millions of dollars)

                      Identification code 20–0101–0–1–803
                      2012 actual
                      2013 CR
                      2014 est.

                      Direct obligations:

                      Personnel compensation:

                      11.1
                      Full-time permanent
                      132
                      134
                      135

                      11.3
                      Other than full-time permanent
                      2
                      2
                      2

                      11.5
                      Other personnel compensation
                      4
                      4
                      4

                      11.9
                      Total personnel compensation
                      138
                      140
                      141

                      12.1
                      Civilian personnel benefits
                      39
                      40
                      40

                      13.0
                      Benefits for former personnel
                      1

                      1

                      21.0
                      Travel and transportation of persons
                      6
                      6
                      6

                      23.1
                      Rental payments to GSA
                      4
                      5
                      5

                      23.2
                      Rental payments to others
                      1
                      1
                      1

                      23.3
                      Communications, utilities, and miscellaneous charges
                      4
                      4
                      4

                      25.1
                      Advisory and assistance services
                      17
                      17
                      17

                      25.2
                      Other services from non-Federal sources
                      27
                      28
                      27

                      25.3
                      Other goods and services from Federal sources
                      48
                      48
                      49

                      25.4
                      Operation and maintenance of facilities
                      1

                      25.5
                      Research and development contracts
                      1
                      1
                      1

                      25.7
                      Operation and maintenance of equipment
                      2
                      2
                      2

                      26.0
                      Supplies and materials
                      6
                      6
                      6

                      31.0
                      Equipment
                      12
                      8
                      8

                      32.0
                      Land and structures
                      4
                      4
                      4

                      99.0
                      Direct obligations
                      311
                      310
                      312

                      99.0
                      Reimbursable obligations
                      66
                      70
                      70

                      99.9
                      Total new obligations
                      377
                      380
                      382

          Employment Summary

                      Identification code 20–0101–0–1–803
                      2012 actual
                      2013 CR
                      2014 est.

                      1001
                      Direct civilian full-time equivalent employment
                      1,181
                      1,199
                      1,171

                      2001
                      Reimbursable civilian full-time equivalent employment
                      129
                      172
                      132

             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]$2,725,000, to remain available until September 30, [2015]2016: 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. Note.—A full-year 2013 appropriation for this account was not enacted at the time the budget was prepared; therefore, the
                budget assumes this account is operating under the Continuing Appropriations Resolution, 2013 (P.L. 112–175). The amounts
                included for 2013 reflect the annualized level provided by the continuing resolution.
          Program and Financing (in millions of dollars)

                      Identification code 20–0115–0–1–803
                      2012 actual
                      2013 CR
                      2014 est.

                      Obligations by program activity:

                      0001
                      Direct program activity
                      6
                      3
                      3

                      Budgetary Resources:

                      Unobligated balance:

                      1000
                      Unobligated balance brought forward, Oct 1
                      8
                      2

                      1021
                      Recoveries of prior year unpaid obligations

                      1
                      1

                      1050
                      Unobligated balance (total)
                      8
                      3
                      1

                      Budget authority:

                      Appropriations, discretionary:

                      1100
                      Appropriation

                      3

                      1160
                      Appropriation, discretionary (total)

                      3

                      1900
                      Budget authority (total)

                      3

                      1930
                      Total budgetary resources available
                      8
                      3
                      4

                      Memorandum (non-add) entries:

                      1941
                      Unexpired unobligated balance, end of year
                      2

                      1

                      Change in obligated balance:

                      Unpaid obligations:

                      3000
                      Unpaid obligations, brought forward, Oct 1
                      21
                      7
                      4

                      3010
                      Obligations incurred, unexpired accounts
                      6
                      3
                      3

                      3020
                      Outlays (gross)
                      –17
                      –5
                      –1

                      3040
                      Recoveries of prior year unpaid obligations, unexpired

                      –1
                      –1

                      3041
                      Recoveries of prior year unpaid obligations, expired
                      –3

                      3050
                      Unpaid obligations, end of year
                      7
                      4
                      5

                      Memorandum (non-add) entries:

                      3100
                      Obligated balance, start of year
                      21
                      7
                      4

                      3200
                      Obligated balance, end of year
                      7
                      4
                      5

                      Budget authority and outlays, net:

                      Discretionary:

                      4000
                      Budget authority, gross

                      3

                      Outlays, gross:

                      4010
                      Outlays from new discretionary authority

                      1

                      4011
                      Outlays from discretionary balances
                      17
                      5

                      4020
                      Outlays, gross (total)
                      17
                      5
                      1

                      4180
                      Budget authority, net (total)

                      3

                      4190
                      Outlays, net (total)
                      17
                      5
                      1

              This account is authorized to be used by Treasury's offices and bureaus to modernize business processes and increase efficiency
                through technology and infrastructure investments.  Current investments include implementation of cybersecurity program initiatives,
                which will help prevent computer security breaches that could result in disclosure of sensitive information, and repairs and
                renovations to buildings owned and maintained by the Department of the Treasury.

          Object Classification (in millions of dollars)

                      Identification code 20–0115–0–1–803
                      2012 actual
                      2013 CR
                      2014 est.

                      Direct obligations:

                      25.1
                      Advisory and assistance services
                      1

                      25.2
                      Other services from non-Federal sources
                      1
                      3
                      2

                      31.0
                      Equipment
                      1

                      32.0
                      Land and structures
                      3

                      1

                      99.9
                      Total new obligations
                      6
                      3
                      3

             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,
             as amended, [$28,593,000] including hire of passenger motor vehicles, $31,351,000;  [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.  Note.—A full-year 2013 appropriation for this account was not enacted at the time the budget was prepared; therefore, the
                budget assumes this account is operating under the Continuing Appropriations Resolution, 2013 (P.L. 112–175). The amounts
                included for 2013 reflect the annualized level provided by the continuing resolution.
          Program and Financing (in millions of dollars)

                      Identification code 20–0106–0–1–803
                      2012 actual
                      2013 CR
                      2014 est.

                      Obligations by program activity:

                      0001
                      Audits
                      22
                      23
                      24

                      0002
                      Investigations
                      7
                      7
                      7

                      0799
                      Total direct obligations
                      29
                      30
                      31

                      0801
                      Reimbursable program
                      11
                      15
                      15

                      0900
                      Total new obligations
                      40
                      45
                      46

                      Budgetary Resources:

                      Budget authority:

                      Appropriations, discretionary:

                      1100
                      Appropriation
                      30
                      30
                      31

                      1160
                      Appropriation, discretionary (total)
                      30
                      30
                      31

                      Spending authority from offsetting collections, discretionary:

                      1700
                      Collected
                      4
                      15
                      15

                      1701
                      Change in uncollected payments, Federal sources
                      7

                      1750
                      Spending auth from offsetting collections, disc (total)
                      11
                      15
                      15

                      1900
                      Budget authority (total)
                      41
                      45
                      46

                      1930
                      Total budgetary resources available
                      41
                      45
                      46

                      Memorandum (non-add) entries:

                      1940
                      Unobligated balance expiring
                      –1

                      Change in obligated balance:

                      Unpaid obligations:

                      3000
                      Unpaid obligations, brought forward, Oct 1
                      12
                      12
                      16

                      3010
                      Obligations incurred, unexpired accounts
                      40
                      45
                      46

                      3020
                      Outlays (gross)
                      –39
                      –41
                      –45

                      3041
                      Recoveries of prior year unpaid obligations, expired
                      –1

                      3050
                      Unpaid obligations, end of year
                      12
                      16
                      17

                      Uncollected payments:

                      3060
                      Uncollected pymts, Fed sources, brought forward, Oct 1
                      –6
                      –7
                      –7

                      3070
                      Change in uncollected pymts, Fed sources, unexpired
                      –7

                      3071
                      Change in uncollected pymts, Fed sources, expired
                      6

                      3090
                      Uncollected pymts, Fed sources, end of year
                      –7
                      –7
                      –7

                      Memorandum (non-add) entries:

                      3100
                      Obligated balance, start of year
                      6
                      5
                      9

                      3200
                      Obligated balance, end of year
                      5
                      9
                      10

                      Budget authority and outlays, net:

                      Discretionary:

                      4000
                      Budget authority, gross
                      41
                      45
                      46

                      Outlays, gross:

                      4010
                      Outlays from new discretionary authority
                      29
                      30
                      31

                      4011
                      Outlays from discretionary balances
                      10
                      11
                      14

                      4020
                      Outlays, gross (total)
                      39
                      41
                      45

                      Offsets against gross budget authority and outlays:

                      Offsetting collections (collected) from:

                      4030
                      Federal sources
                      –10
                      –15
                      –15

                      Additional offsets against gross budget authority only:

                      4050
                      Change in uncollected pymts, Fed sources, unexpired
                      –7

                      4052
                      Offsetting collections credited to expired accounts
                      6

                      4060
                      Additional offsets against budget authority only (total)
                      –1

                      4070
                      Budget authority, net (discretionary)
                      30
                      30
                      31

                      4080
                      Outlays, net (discretionary)
                      29
                      26
                      30

                      4180
                      Budget authority, net (total)
                      30
                      30
                      31

                      4190
                      Outlays, net (total)
                      29
                      26
                      30

             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 and the Moving Ahead for Progress in the 21st Century Act (MAP-21) has tasked Treasury OIG
                with providing oversight of all projects, programs, and operations of the Gulf Coast Restoration Trust Fund.

             The 2014 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, improper payments prevention, 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 2014.

             In 2014, 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 2014, 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 20–0106–0–1–803
                      2012 actual
                      2013 CR
                      2014 est.

                      Direct obligations:

                      Personnel compensation:

                      11.1
                      Full-time permanent
                      15
                      16
                      18

                      11.5
                      Other personnel compensation
                      1
                      1
                      1

                      11.9
                      Total personnel compensation
                      16
                      17
                      19

                      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
                      3
                      2

                      31.0
                      Equipment
                      1

                      99.0
                      Direct obligations
                      29
                      30
                      31

                      99.0
                      Reimbursable obligations
                      10
                      15
                      15

                      99.5
                      Below reporting threshold
                      1

                      99.9
                      Total new obligations
                      40
                      45
                      46

          Employment Summary

                      Identification code 20–0106–0–1–803
                      2012 actual
                      2013 CR
                      2014 est.

                      1001
                      Direct civilian full-time equivalent employment
                      173
                      172
                      216

                      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; [$153,834,000]$149,538,000, 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.  Note.—A full-year 2013 appropriation for this account was not enacted at the time the budget was prepared; therefore, the
                budget assumes this account is operating under the Continuing Appropriations Resolution, 2013 (P.L. 112–175). The amounts
                included for 2013 reflect the annualized level provided by the continuing resolution.
          Program and Financing (in millions of dollars)

                      Identification code 20–0119–0–1–803
                      2012 actual
                      2013 CR
                      2014 est.

                      Obligations by program activity:

                      0001
                      Audit
                      56
                      58
                      58

                      0002
                      Investigations
                      96
                      95
                      92

                      0799
                      Total direct obligations
                      152
                      153
                      150

                      0801
                      Reimbursable program
                      1
                      1
                      1

                      0900
                      Total new obligations
                      153
                      154
                      151

                      Budgetary Resources:

                      Unobligated balance:

                      1000
                      Unobligated balance brought forward, Oct 1
                      2
                      1
                      1

                      Budget authority:

                      Appropriations, discretionary:

                      1100
                      New budget authority (gross), detail
                      152
                      153
                      150

                      1160
                      Appropriation, discretionary (total)
                      152
                      153
                      150

                      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
                      154
                      151

                      1930
                      Total budgetary resources available
                      155
                      155
                      152

                      Memorandum (non-add) entries:

                      1940
                      Unobligated balance expiring
                      –1

                      1941
                      Unexpired unobligated balance, end of year
                      1
                      1
                      1

                      Change in obligated balance:

                      Unpaid obligations:

                      3000
                      Change in obligated balances
                      16
                      15
                      13

                      3010
                      Obligations incurred, unexpired accounts
                      153
                      154
                      151

                      3011
                      Obligations incurred, expired accounts
                      1

                      3020
                      Outlays (gross)
                      –153
                      –156
                      –151

                      3041
                      Recoveries of prior year unpaid obligations, expired
                      –2

                      3050
                      Unpaid obligations, end of year
                      15
                      13
                      13

                      Memorandum (non-add) entries:

                      3100
                      Obligated balance, start of year
                      16
                      15
                      13

                      3200
                      Obligated balance, end of year
                      15
                      13
                      13

                      Budget authority and outlays, net:

                      Discretionary:

                      4000
                      Budget authority, gross
                      153
                      154
                      151

                      Outlays, gross:

                      4010
                      Outlays (gross), detail
                      141
                      142
                      139

                      4011
                      Outlays from discretionary balances
                      12
                      14
                      12

                      4020
                      Outlays, gross (total)
                      153
                      156
                      151

                      Offsets against gross budget authority and outlays:

                      Offsetting collections (collected) from:

                      4030
                      Federal sources
                      –1
                      –1
                      –1

                      4180
                      Budget authority, net (total)
                      152
                      153
                      150

                      4190
                      Outlays, net (total)
                      152
                      155
                      150

             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.  TIGTA also
                continues to play a key role in ensuring the provisions of the Affordable Care Act are implemented and administered in accordance
                with the law and the intent of Congress.

             In 2014, TIGTA's Office of Investigations 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 2014, TIGTA's Office of Audit will strike 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 major management and performance challenges facing the IRS,
                including strategic goals progress and eliminating 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 2012 highlights include issuing
                117 audit reports, and identifying more than $22.7 billion in potential financial benefits.

             In 2014, TIGTA's Office of Inspections and Evaluations will conduct strategic reviews targeting specific tax administration
                problems.

          Object Classification (in millions of dollars)

                      Identification code 20–0119–0–1–803
                      2012 actual
                      2013 CR
                      2014 est.

                      Direct obligations:

                      Personnel compensation:

                      11.1
                      Full-time permanent
                      83
                      83
                      82

                      11.5
                      Other personnel compensation
                      9
                      9
                      9

                      11.9
                      Total personnel compensation
                      92
                      92
                      91

                      12.1
                      Civilian personnel benefits
                      30
                      30
                      30

                      21.0
                      Travel and transportation of persons
                      4
                      4
                      3

                      23.1
                      Rental payments to GSA
                      9
                      9
                      9

                      23.3
                      Communications, utilities, and miscellaneous charges
                      2
                      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
                      8
                      8

                      25.7
                      Operation and maintenance of equipment
                      1
                      1
                      1

                      26.0
                      Supplies and materials
                      1
                      1
                      1

                      31.0
                      Equipment
                      4
                      4
                      3

                      99.0
                      Direct obligations
                      152
                      153
                      150

                      99.0
                      Reimbursable obligations
                      1
                      1
                      1

                      99.9
                      Total new obligations
                      153
                      154
                      151

          Employment Summary

                      Identification code 20–0119–0–1–803
                      2012 actual
                      2013 CR
                      2014 est.

                      1001
                      Direct civilian full-time equivalent employment
                      805
                      835
                      835

                      2001
                      Reimbursable civilian full-time equivalent employment
                      2
                      2
                      2

             Expanded Access to Financial Services

             Program and Financing (in millions of dollars)

                      Identification code 20–0121–0–1–808
                      2012 actual
                      2013 CR
                      2014 est.

                      Change in obligated balance:

                      Unpaid obligations:

                      3000
                      Unpaid obligations, brought forward, Oct 1
                      1

                      3020
                      Outlays (gross)
                      –1

                      Memorandum (non-add) entries:

                      3100
                      Obligated balance, start of year
                      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.  Funding for this account was last appropriated
                in FY 2000 (P.L. 106–346).

             Counterterrorism Fund

             Program and Financing (in millions of dollars)

                      Identification code 20–0117–0–1–751
                      2012 actual
                      2013 CR
                      2014 est.

                      Change in obligated balance:

                      Unpaid obligations:

                      3000
                      Unpaid obligations, brought forward, Oct 1
                      1
                      1
                      1

                      3050
                      Unpaid obligations, end of year
                      1
                      1
                      1

                      Memorandum (non-add) entries:

                      3100
                      Obligated balance, start of year
                      1
                      1
                      1

                      3200
                      Obligated balance, end of year
                      1
                      1
                      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. 107–296).  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 20–0123–0–1–376
                      2012 actual
                      2013 CR
                      2014 est.

                      Obligations by program activity:

                      0001
                      Base Administrative Expenses
                      2
                      3
                      3

                      0003
                      Projected Payments to Insurers

                      105
                      250

                      0900
                      Total new obligations
                      2
                      108
                      253

                      Budgetary Resources:

                      Unobligated balance:

                      1021
                      Recoveries of prior year unpaid obligations
                      1

                      1050
                      Unobligated balance (total)
                      1

                      Budget authority:

                      Appropriations, mandatory:

                      1200
                      Appropriation
                      1
                      108
                      253

                      1260
                      Appropriations, mandatory (total)
                      1
                      108
                      253

                      1900
                      Budget authority (total)
                      1
                      108
                      253

                      1930
                      Total budgetary resources available
                      2
                      108
                      253

                      Change in obligated balance:

                      Unpaid obligations:

                      3000
                      Unpaid obligations, brought forward, Oct 1
                      2
                      1
                      1

                      3010
                      Obligations incurred, unexpired accounts
                      2
                      108
                      253

                      3020
                      Outlays (gross)
                      –2
                      –108
                      –253

                      3040
                      Recoveries of prior year unpaid obligations, unexpired
                      –1

                      3050
                      Unpaid obligations, end of year
                      1
                      1
                      1

                      Memorandum (non-add) entries:

                      3100
                      Obligated balance, start of year
                      2
                      1
                      1

                      3200
                      Obligated balance, end of year
                      1
                      1
                      1

                      Budget authority and outlays, net:

                      Mandatory:

                      4090
                      Budget authority, gross
                      1
                      108
                      253

                      Outlays, gross:

                      4100
                      Outlays from new mandatory authority

                      108
                      253

                      4101
                      Outlays from mandatory balances
                      2

                      4110
                      Outlays, gross (total)
                      2
                      108
                      253

                      4180
                      Budget authority, net (total)
                      1
                      108
                      253

                      4190
                      Outlays, net (total)
                      2
                      108
                      253

              The Terrorism Risk Insurance Extension Act of 2007 (P.L. 110–160) reauthorized and revised the program established by the
                Terrorism Risk Insurance Act (TRIA) of 2002 (P.L. 107–297) 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 extended 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 $435
                million over the 2014–2018 period and $555 million over the 2014–2023 period.

          Object Classification (in millions of dollars)

                      Identification code 20–0123–0–1–376
                      2012 actual
                      2013 CR
                      2014 est.

                      Direct obligations:

                      11.1
                      Personnel compensation: Full-time permanent
                      1
                      2
                      2

                      25.2
                      Other services from non-Federal sources
                      1
                      1
                      1

                      42.0
                      Projected Insurance claims and indemnities

                      105
                      250

                      99.9
                      Total new obligations
                      2
                      108
                      253

          Employment Summary

                      Identification code 20–0123–0–1–376
                      2012 actual
                      2013 CR
                      2014 est.

                      1001
                      Direct civilian full-time equivalent employment
                      6
                      10
                      10

             Treasury Forfeiture Fund
             (cancellation )Of the unobligated balances available under this heading, [$830,000,000] $950,000,000, are hereby permanently cancelled.

            Note.—A full-year 2013 appropriation for this account was not enacted at the time the budget was prepared; therefore, the
                budget assumes this account is operating under the Continuing Appropriations Resolution, 2013 (P.L. 112–175). The amounts
                included for 2013 reflect the annualized level provided by the continuing resolution.
          Special and Trust Fund Receipts (in millions of dollars)

                      Identification code 20–5697–0–2–751
                      2012 actual
                      2013 CR
                      2014 est.

                      0100
                      Balance, start of year
                      423
                      951
                      952

                      Receipts:

                      0200
                      Forfeited Cash and Proceeds from Sale of Forfeited Property, Treasury Forfeiture Fund
                      523
                      1,883
                      594

                      0240
                      Earnings on Investments, Treasury Forfeiture Fund
                      1
                      1
                      1

                      0299
                      Total receipts and collections
                      524
                      1,884
                      595

                      0400
                      Total: Balances and collections
                      947
                      2,835
                      1,547

                      Appropriations:

                      0500
                      Treasury Forfeiture Fund

                      950

                      0501
                      Treasury Forfeiture Fund
                      –946
                      –1,883
                      –594

                      0502
                      Treasury Forfeiture Fund

                      –950
                      –950

                      0503
                      Treasury Forfeiture Fund
                      950

                      0599
                      Total appropriations
                      4
                      –1,883
                      –1,544

                      0799
                      Balance, end of year
                      951
                      952
                      3

          Program and Financing (in millions of dollars)

                      Identification code 20–5697–0–2–751
                      2012 actual
                      2013 CR
                      2014 est.

                      Obligations by program activity:

                      0001
                      Asset forfeiture fund
                      527
                      1,536
                      716

                      Budgetary Resources:

                      Unobligated balance:

                      1000
                      Unobligated balance brought forward, Oct 1
                      646
                      145
                      492

                      1021
                      Recoveries of prior year unpaid obligations
                      30

                      1050
                      Unobligated balance (total)
                      676
                      145
                      492

                      Budget authority:

                      Appropriations, discretionary:

                      1130
                      Appropriations permanently reduced

                      –950

                      1134
                      Appropriations precluded from obligation

                      –950

                      1160
                      Appropriation, discretionary (total)

                      –950
                      –950

                      Appropriations, mandatory:

                      1201
                      Appropriation (special or trust fund)
                      946
                      1,883
                      594

                      1203
                      Appropriation (previously unavailable)

                      950
                      950

                      1232
                      Appropriations and/or unobligated balance of appropriations temporarily reduced
                      –950

                      1260
                      Appropriations, mandatory (total)
                      –4
                      2,833
                      1,544

                      1900
                      Budget authority (total)
                      –4
                      1,883
                      594

                      1930
                      Total budgetary resources available
                      672
                      2,028
                      1,086

                      Memorandum (non-add) entries:

                      1941
                      Unexpired unobligated balance, end of year
                      145
                      492
                      370

                      Change in obligated balance:

                      Unpaid obligations:

                      3000
                      Unpaid obligations, brought forward, Oct 1
                      539
                      550
                      734

                      3010
                      Obligations incurred, unexpired accounts
                      527
                      1,536
                      716

                      3020
                      Outlays (gross)
                      –486
                      –1,352
                      –824

                      3040
                      Recoveries of prior year unpaid obligations, unexpired
                      –30

                      3050
                      Unpaid obligations, end of year
                      550
                      734
                      626

                      Memorandum (non-add) entries:

                      3100
                      Obligated balance, start of year
                      539
                      550
                      734

                      3200
                      Obligated balance, end of year
                      550
                      734
                      626

                      Budget authority and outlays, net:

                      Discretionary:

                      4000
                      Budget authority, gross

                      –950
                      –950

                      Outlays, gross:

                      4010
                      Outlays from new discretionary authority

                      –475
                      –475

                      4011
                      Outlays from discretionary balances

                      –237

                      4020
                      Outlays, gross (total)

                      –475
                      –712

                      Mandatory:

                      4090
                      Budget authority, gross
                      –4
                      2,833
                      1,544

                      Outlays, gross:

                      4100
                      Outlays from new mandatory authority
                      2
                      1,417
                      772

                      4101
                      Outlays from mandatory balances
                      484
                      410
                      764

                      4110
                      Outlays, gross (total)
                      486
                      1,827
                      1,536

                      4180
                      Budget authority, net (total)
                      –4
                      1,883
                      594

                      4190
                      Outlays, net (total)
                      486
                      1,352
                      824

                      Memorandum (non-add) entries:

                      5000
                      Total investments, SOY: Federal securities: Par value
                      1,585
                      1,631
                      1,816

                      5001
                      Total investments, EOY: Federal securities: Par value
                      1,631
                      1,816
                      1,960

             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 $950 million
                of unobligated balances.

          Object Classification (in millions of dollars)

                      Identification code 20–5697–0–2–751
                      2012 actual
                      2013 CR
                      2014 est.

                      Direct obligations:

                      25.2
                      Other services from non-Federal sources
                      162
                      246
                      115

                      25.3
                      Other goods and services from Federal sources
                      226
                      307
                      143

                      41.0
                      Grants, subsidies, and contributions
                      139
                      983
                      458

                      99.9
                      Total new obligations
                      527
                      1,536
                      716

             Financial Research Fund

             Special and Trust Fund Receipts (in millions of dollars)

                      Identification code 20–5590–0–2–376
                      2012 actual
                      2013 CR
                      2014 est.

                      0100
                      Balance, start of year

                      51

                      Receipts:

                      0200
                      Fees and Assessments, Financial Research Fund
                      137
                      51
                      113

                      0201
                      Transfer from the Federal Reserve, Financial Research Fund
                      31

                      0299
                      Total receipts and collections
                      168
                      51
                      113

                      0400
                      Total: Balances and collections
                      168
                      51
                      164

                      Appropriations:

                      0500
                      Financial Research Fund
                      –168

                      0799
                      Balance, end of year

                      51
                      164

          Program and Financing (in millions of dollars)

                      Identification code 20–5590–0–2–376
                      2012 actual
                      2013 CR
                      2014 est.

                      Obligations by program activity:

                      0002
                      FSOC
                      5
                      9
                      9

                      0003
                      FDIC Payments
                      5
                      7
                      11

                      0091
                      FSOC subtotal
                      10
                      16
                      20

                      0101
                      OFR
                      40
                      78
                      89

                      0900
                      Total new obligations
                      50
                      94
                      109

                      Budgetary Resources:

                      Unobligated balance:

                      1000
                      Unobligated balance brought forward, Oct 1
                      6
                      125
                      82

                      1021
                      Recoveries of prior year unpaid obligations
                      1

                      1050
                      Unobligated balance (total)
                      7
                      125
                      82

                      Budget authority:

                      Appropriations, mandatory:

                      1200
                      Appropriation

                      51
                      113

                      1201
                      Appropriation (special or trust fund)
                      168

                      1260
                      Appropriations, mandatory (total)
                      168
                      51
                      113

                      1900
                      Budget authority (total)
                      168
                      51
                      113

                      1930
                      Total budgetary resources available
                      175
                      176
                      195

                      Memorandum (non-add) entries:

                      1941
                      Unexpired unobligated balance, end of year
                      125
                      82
                      86

                      Change in obligated balance:

                      Unpaid obligations:

                      3000
                      Unpaid obligations, brought forward, Oct 1
                      10
                      17
                      19

                      3010
                      Obligations incurred, unexpired accounts
                      50
                      94
                      109

                      3020
                      Outlays (gross)
                      –42
                      –92
                      –126

                      3040
                      Recoveries of prior year unpaid obligations, unexpired
                      –1

                      3050
                      Unpaid obligations, end of year
                      17
                      19
                      2

                      Memorandum (non-add) entries:

                      3100
                      Obligated balance, start of year
                      10
                      17
                      19

                      3200
                      Obligated balance, end of year
                      17
                      19
                      2

                      Budget authority and outlays, net:

                      Mandatory:

                      4090
                      Budget authority, gross
                      168
                      51
                      113

                      Outlays, gross:

                      4100
                      Outlays from new mandatory authority
                      34

                      43

                      4101
                      Outlays from mandatory balances
                      8
                      92
                      83

                      4110
                      Outlays, gross (total)
                      42
                      92
                      126

                      4180
                      Budget authority, net (total)
                      168
                      51
                      113

                      4190
                      Outlays, net (total)
                      42
                      92
                      126

             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. 111–203).

             The 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 reimbursements of certain reasonable
                implementation expenses incurred by the Federal Deposit Insurance Corporation (FDIC) in the development of policies, procedures,
                rules, and regulations and other planning activities consistent with carrying out Orderly Liquidation Authority provided by
                Title II of the Act.  These expenses are to be treated as expenses of the Council, and are estimated at $11 million in 2014.

              OFR and the Council were funded through transfers from the Board of Governors of the Federal Reserve System until July 20,
                2012.  Subsequently, OFR and the Council have been funded through assessments on certain 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 20–5590–0–2–376
                      2012 actual
                      2013 CR
                      2014 est.

                      Direct obligations:

                      11.1
                      Personnel compensation: Full-time permanent
                      8
                      21
                      31

                      12.1
                      Civilian personnel benefits
                      2
                      7
                      10

                      21.0
                      Travel and transportation of persons

                      1
                      1

                      23.1
                      Rental payments to GSA
                      3
                      5
                      5

                      23.3
                      Communications, utilities, and miscellaneous charges

                      4
                      2

                      25.1
                      Advisory and assistance services
                      9

                      25.2
                      Other services from non-Federal sources
                      7
                      18
                      14

                      25.3
                      Other goods and services from Federal sources
                      13
                      16
                      21

                      26.0
                      Supplies and materials
                      3
                      6
                      8

                      31.0
                      Equipment
                      5
                      16
                      17

                      99.9
                      Total new obligations
                      50
                      94
                      109

          Employment Summary

                      Identification code 20–5590–0–2–376
                      2012 actual
                      2013 CR
                      2014 est.

                      1001
                      Direct civilian full-time equivalent employment
                      60
                      163
                      244

             Presidential Election Campaign Fund

             Special and Trust Fund Receipts (in millions of dollars)

                      Identification code 20–5081–0–2–808
                      2012 actual
                      2013 CR
                      2014 est.

                      0100
                      Balance, start of year

                      15

                      Receipts:

                      0200
                      Presidential Election Campaign Fund
                      37
                      50
                      50

                      0400
                      Total: Balances and collections
                      37
                      50
                      65

                      Appropriations:

                      0500
                      Presidential Election Campaign Fund
                      –38
                      –35
                      –33

                      Adjustments:

                      0591
                      Adjustment - rounding issue
                      1

                      0599
                      Total appropriations
                      –37
                      –35
                      –33

                      0799
                      Balance, end of year

                      15
                      32

          Program and Financing (in millions of dollars)

                      Identification code 20–5081–0–2–808
                      2012 actual
                      2013 CR
                      2014 est.

                      Obligations by program activity:

                      0004
                      Presidential Primary Matching Fund Candidates
                      2
                      1

                      Budgetary Resources:

                      Unobligated balance:

                      1000
                      Unobligated balance brought forward, Oct 1
                      197
                      235
                      269

                      Budget authority:

                      Appropriations, mandatory:

                      1201
                      Appropriation (special or trust fund)
                      38
                      35
                      33

                      1260
                      Appropriations, mandatory (total)
                      38
                      35
                      33

                      Spending authority from offsetting collections, mandatory:

                      1800
                      Collected
                      2

                      1850
                      Spending auth from offsetting collections, mand (total)
                      2

                      1900
                      Budget authority (total)
                      40
                      35
                      33

                      1930
                      Total budgetary resources available
                      237
                      270
                      302

                      Memorandum (non-add) entries:

                      1941
                      Unexpired unobligated balance, end of year
                      235
                      269
                      302

                      Change in obligated balance:

                      Unpaid obligations:

                      3010
                      Obligations incurred, unexpired accounts
                      2
                      1

                      3020
                      Outlays (gross)
                      –2
                      –1

                      Budget authority and outlays, net:

                      Mandatory:

                      4090
                      Budget authority, gross
                      40
                      35
                      33

                      Outlays, gross:

                      4101
                      Outlays from mandatory balances
                      2
                      1

                      Offsets against gross budget authority and outlays:

                      Offsetting collections (collected) from:

                      4123
                      Non-Federal sources
                      –2

                      4180
                      Budget authority, net (total)
                      38
                      35
                      33

                      4190
                      Outlays, net (total)

                      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 Commission-based on demonstrating broad national support, adhering to spending
                limits, and other qualifications—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.

              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 2012, this amounted to $91.2
                million for each candidate, but neither major party 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. In 2012, $558,500 was paid to each party 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.

          Object Classification (in millions of dollars)

                      Identification code 20–5081–0–2–808
                      2012 actual
                      2013 CR
                      2014 est.

                      41.0
                      Direct obligations: Grants, subsidies, and contributions

                      1

                      99.0
                      Reimbursable obligations
                      2

                      99.9
                      Total new obligations
                      2
                      1

             Pay for Success

             The Budget proposes a $300 million one-time mandatory appropriation for a new Pay for Success (PFS) program in the Department
                of the Treasury. This fund will support nonprofit and other investors who finance preventive social programs when those programs
                prove that they can post savings to the Federal government and achieve the goal for their target population. The Pay for Success
                Incentive Fund will ensure that taxpayers get the best possible returns for funds expended, protect government assets, and
                minimize losses in relation to social benefits provided. It will accomplish this by offering credit enhancements or direct
                grants to support investors; intermediaries will receive a proportion of the funds saved by the government only when projects
                have demonstrated measurable outcomes that result in greater federal savings and programmatic efficiency. In order to qualify,
                these programs will be required to utilize evidence-based approaches and provide data for program and policy evaluation. If
                successful, the PFS Incentive Fund should help to strengthen intermediaries and support the evolution of this nascent field
                into a more robust and sustainable public and private market.

             Pay for Success

             (Legislative proposal, subject to PAYGO)Program and Financing (in millions of dollars)

                      Identification code 20–0113–4–1–808
                      2012 actual
                      2013 CR
                      2014 est.

                      Obligations by program activity:

                      0001
                      Pay For Success Programs

                      41

                      0002
                      Administrative Functions

                      1

                      0100
                      Direct program activities, subtotal

                      42

                      0900
                      Total new obligations

                      42

                      Budgetary Resources:

                      Budget authority:

                      Appropriations, mandatory:

                      1200
                      Appropriation

                      300

                      1260
                      Appropriations, mandatory (total)

                      300

                      1900
                      Budget authority (total)

                      300

                      1930
                      Total budgetary resources available

                      300

                      Memorandum (non-add) entries:

                      1941
                      Unexpired unobligated balance, end of year

                      258

                      Change in obligated balance:

                      Unpaid obligations:

                      3010
                      Obligations incurred, unexpired accounts

                      42

                      3020
                      Outlays (gross)

                      –1

                      3050
                      Unpaid obligations, end of year

                      41

                      Memorandum (non-add) entries:

                      3200
                      Obligated balance, end of year

                      41

                      Budget authority and outlays, net:

                      Mandatory:

                      4090
                      Budget authority, gross

                      300

                      Outlays, gross:

                      4100
                      Outlays from new mandatory authority

                      1

                      4180
                      Budget authority, net (total)

                      300

                      4190
                      Outlays, net (total)

                      1

          Object Classification (in millions of dollars)

                      Identification code 20–0113–4–1–808
                      2012 actual
                      2013 CR
                      2014 est.

                      Direct obligations:

                      11.1
                      Personnel compensation: Full-time permanent

                      1

                      41.0
                      Grants, subsidies, and contributions

                      41

                      99.9
                      Total new obligations

                      42

          Employment Summary

                      Identification code 20–0113–4–1–808
                      2012 actual
                      2013 CR
                      2014 est.

                      1001
                      Direct civilian full-time equivalent employment

                      4

             Exchange Stabilization Fund

             Program and Financing (in millions of dollars)

                      Identification code 20–4444–0–3–155
                      2012 actual
                      2013 CR
                      2014 est.

                      Budgetary Resources:

                      Unobligated balance:

                      1000
                      Unobligated balance brought forward, Oct 1
                      44,641
                      44,092
                      44,304

                      1021
                      Recoveries of prior year unpaid obligations
                      714

                      1026
                      Adjustment for change in allocation of trust fund limitation or foreign exchange valuation
                      –1,460

                      1050
                      Unobligated balance (total)
                      43,895
                      44,092
                      44,304

                      Budget authority:

                      Spending authority from offsetting collections, mandatory:

                      1800
                      Collected
                      197
                      212
                      221

                      1850
                      Spending auth from offsetting collections, mand (total)
                      197
                      212
                      221

                      1930
                      Total budgetary resources available
                      44,092
                      44,304
                      44,525

                      Memorandum (non-add) entries:

                      1941
                      Unexpired unobligated balance, end of year
                      44,092
                      44,304
                      44,525

                      Change in obligated balance:

                      Unpaid obligations:

                      3000
                      Unpaid obligations, brought forward, Oct 1
                      60,385
                      59,671
                      59,671

                      3040
                      Recoveries of prior year unpaid obligations, unexpired
                      –714

                      3050
                      Unpaid obligations, end of year
                      59,671
                      59,671
                      59,671

                      Memorandum (non-add) entries:

                      3100
                      Obligated balance, start of year
                      60,385
                      59,671
                      59,671

                      3200
                      Obligated balance, end of year
                      59,671
                      59,671
                      59,671

                      Budget authority and outlays, net:

                      Mandatory:

                      4090
                      Budget authority, gross
                      197
                      212
                      221

                      Offsets against gross budget authority and outlays:

                      Offsetting collections (collected) from:

                      4121
                      Interest on Federal securities
                      –11
                      –17
                      –21

                      4123
                      Non-Federal sources
                      –186
                      –195
                      –200

                      4130
                      Offsets against gross budget authority and outlays (total)
                      –197
                      –212
                      –221

                      4170
                      Outlays, net (mandatory)
                      –197
                      –212
                      –221

                      4190
                      Outlays, net (total)
                      –197
                      –212
                      –221

                      Memorandum (non-add) entries:

                      5000
                      Total investments, SOY: Federal securities: Par value
                      22,721
                      22,680
                      22,750

                      5001
                      Total investments, EOY: Federal securities: Par value
                      22,680
                      22,750
                      23,000

                      5010
                      Total investments, SOY: non-Fed securities: Market value
                      15,671
                      15,326
                      16,000

                      5011
                      Total investments, EOY: non-Fed securities: Market value
                      15,326
                      16,000
                      16,500

             Under the law creating the Exchange Stabilization Fund (ESF), section 10 of the Gold Reserve Act of 1934, as amended, codified
                at 31 U.S.C. 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 2013 and 2014 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 20–4444–0–3–155
                      2011 actual
                      2012 actual

                      ASSETS:

                      Federal assets: Investments in US securities:

                      1102
                      Treasury securities, par
                      20,436
                      22,680

                      1201
                      Non-Federal assets: Foreign Currency Investments
                      26,055
                      25,940

                      1801
                      Other Federal assets: Special Drawing Rights
                      57,439
                      55,240

                      1999
                      Total assets
                      103,930
                      103,860

                      LIABILITIES:

                      2207
                      Non-Federal liabilities: Other
                      60,186
                      59,671

                      NET POSITION:

                      3100
                      Unexpended appropriations
                      200
                      200

                      3300
                      Cumulative results of operations
                      43,544
                      43,989

                      3999
                      Total net position
                      43,744
                      44,189

                      4999
                      Total liabilities and net position
                      103,930
                      103,860

             Working Capital Fund

             Program and Financing (in millions of dollars)

                      Identification code 20–4501–0–4–803
                      2012 actual
                      2013 CR
                      2014 est.

                      Obligations by program activity:

                      0810
                      Working capital fund
                      175
                      184

                      0811
                      Administrative overhead

                      7

                      0900
                      Total new obligations
                      175
                      191

                      Budgetary Resources:

                      Unobligated balance:

                      1000
                      Unobligated balance brought forward, Oct 1
                      45
                      53

                      1010
                      Unobligated balance transfer to other accts [20–4560]

                      –34

                      1021
                      Recoveries of prior year unpaid obligations
                      36
                      36

                      1050
                      Unobligated balance (total)
                      81
                      55

                      Budget authority:

                      Spending authority from offsetting collections, discretionary:

                      1700
                      Collected
                      148
                      136

                      1701
                      Change in uncollected payments, Federal sources
                      –1

                      1750
                      Spending auth from offsetting collections, disc (total)
                      147
                      136

                      1930
                      Total budgetary resources available
                      228
                      191

                      Memorandum (non-add) entries:

                      1941
                      Unexpired unobligated balance, end of year
                      53

                      Change in obligated balance:

                      Unpaid obligations:

                      3000
                      Unpaid obligations, brought forward, Oct 1
                      95
                      85
                      64

                      3010
                      Obligations incurred, unexpired accounts
                      175
                      191

                      3020
                      Outlays (gross)
                      –149
                      –176
                      –7

                      3040
                      Recoveries of prior year unpaid obligations, unexpired
                      –36
                      –36

                      3050
                      Unpaid obligations, end of year
                      85
                      64
                      57

                      Uncollected payments:

                      3060
                      Uncollected pymts, Fed sources, brought forward, Oct 1
                      –6
                      –5
                      –5

                      3070
                      Change in uncollected pymts, Fed sources, unexpired
                      1

                      3090
                      Uncollected pymts, Fed sources, end of year
                      –5
                      –5
                      –5

                      Memorandum (non-add) entries:

                      3100
                      Obligated balance, start of year
                      89
                      80
                      59

                      3200
                      Obligated balance, end of year
                      80
                      59
                      52

                      Budget authority and outlays, net:

                      Discretionary:

                      4000
                      Budget authority, gross
                      147
                      136

                      Outlays, gross:

                      4010
                      Outlays from new discretionary authority
                      1
                      129

                      4011
                      Outlays from discretionary balances
                      148
                      47
                      7

                      4020
                      Outlays, gross (total)
                      149
                      176
                      7

                      Offsets against gross budget authority and outlays:

                      Offsetting collections (collected) from:

                      4030
                      Federal sources
                      –148
                      –136

                      Additional offsets against gross budget authority only:

                      4050
                      Change in uncollected pymts, Fed sources, unexpired
                      1

                      4080
                      Outlays, net (discretionary)
                      1
                      40
                      7

                      4190
                      Outlays, net (total)
                      1
                      40
                      7

              The shared 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.

             Starting in FY 2014, Treasury Working Capital Fund functions will be moving to the Treasury Franchise Fund.

          Object Classification (in millions of dollars)

                      Identification code 20–4501–0–4–803
                      2012 actual
                      2013 CR
                      2014 est.

                      Reimbursable obligations:

                      11.1
                      Personnel compensation: Full-time permanent
                      23
                      29

                      12.1
                      Civilian personnel benefits
                      6
                      5

                      13.0
                      Benefits for former personnel

                      1

                      23.1
                      Rental payments to GSA
                      3
                      3

                      23.3
                      Communications, utilities, and miscellaneous charges
                      2
                      2

                      25.1
                      Advisory and assistance services
                      18
                      23

                      25.2
                      Other services from non-Federal sources
                      46
                      55

                      25.3
                      Other goods and services from Federal sources
                      73
                      67

                      25.4
                      Operation and maintenance of facilities

                      1

                      25.7
                      Operation and maintenance of equipment
                      2
                      2

                      31.0
                      Equipment
                      2
                      3

                      99.9
                      Total new obligations
                      175
                      191

          Employment Summary

                      Identification code 20–4501–0–4–803
                      2012 actual
                      2013 CR
                      2014 est.

                      2001
                      Reimbursable civilian full-time equivalent employment
                      187
                      192

             Treasury Franchise Fund

             Program and Financing (in millions of dollars)

                      Identification code 20–4560–0–4–803
                      2012 actual
                      2013 CR
                      2014 est.

                      Obligations by program activity:

                      0802
                      Financial Management Administrative Support Service
                      117
                      115
                      117

                      0804
                      Information Technology Services
                      151
                      133
                      131

                      0805
                      Shared Services Division

                      7

                      0806
                      Shared Services Program

                      183

                      0900
                      Total new obligations
                      268
                      248
                      438

                      Budgetary Resources:

                      Unobligated balance:

                      1000
                      Unobligated balance brought forward, Oct 1
                      72
                      65
                      110

                      1011
                      Unobligated balance transfer from other accts [20–4501]

                      34

                      1021
                      Recoveries of prior year unpaid obligations
                      4
                      10
                      46

                      1050
                      Unobligated balance (total)
                      76
                      109
                      156

                      Budget authority:

                      Spending authority from offsetting collections, discretionary:

                      1700
                      Collected
                      269
                      249
                      432

                      1701
                      Change in uncollected payments, Federal sources
                      –12

                      1750
                      Spending auth from offsetting collections, disc (total)
                      257
                      249
                      432

                      1930
                      Total budgetary resources available
                      333
                      358
                      588

                      Memorandum (non-add) entries:

                      1941
                      Unexpired unobligated balance, end of year
                      65
                      110
                      150

                      Change in obligated balance:

                      Unpaid obligations:

                      3000
                      Unpaid obligations, brought forward, Oct 1
                      42
                      55
                      44

                      3010
                      Obligations incurred, unexpired accounts
                      268
                      248
                      438

                      3020
                      Outlays (gross)
                      –251
                      –249
                      –376

                      3040
                      Recoveries of prior year unpaid obligations, unexpired
                      –4
                      –10
                      –46

                      3050
                      Unpaid obligations, end of year
                      55
                      44
                      60

                      Uncollected payments:

                      3060
                      Uncollected pymts, Fed sources, brought forward, Oct 1
                      –19
                      –7
                      –7

                      3070
                      Change in uncollected pymts, Fed sources, unexpired
                      12

                      3090
                      Uncollected pymts, Fed sources, end of year
                      –7
                      –7
                      –7

                      Memorandum (non-add) entries:

                      3100
                      Obligated balance, start of year
                      23
                      48
                      37

                      3200
                      Obligated balance, end of year
                      48
                      37
                      53

                      Budget authority and outlays, net:

                      Discretionary:

                      4000
                      Budget authority, gross
                      257
                      249
                      432

                      Outlays, gross:

                      4010
                      Outlays from new discretionary authority
                      224
                      159
                      276

                      4011
                      Outlays from discretionary balances
                      27
                      90
                      100

                      4020
                      Outlays, gross (total)
                      251
                      249
                      376

                      Offsets against gross budget authority and outlays:

                      Offsetting collections (collected) from:

                      4030
                      Federal sources
                      –269
                      –249
                      –432

                      Additional offsets against gross budget authority only:

                      4050
                      Change in uncollected pymts, Fed sources, unexpired
                      12

                      4080
                      Outlays, net (discretionary)
                      –18

                      –56

                      4190
                      Outlays, net (total)
                      –18

                      –56

             The Department of the Treasury was authorized to pilot a franchise fund under P.L. 103–356, 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. 104–208, made permanent
                by P.L. 108–447 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.

             Starting in FY 2014, Treasury Working Capital Fund functions will be brought into the Treasury Franchise Fund.

          Object Classification (in millions of dollars)

                      Identification code 20–4560–0–4–803
                      2012 actual
                      2013 CR
                      2014 est.

                      Reimbursable obligations:

                      Personnel compensation:

                      11.1
                      Full-time permanent
                      87
                      94
                      124

                      11.3
                      Other than full-time permanent
                      1

                      11.5
                      Other personnel compensation
                      4
                      4
                      5

                      11.9
                      Total personnel compensation
                      92
                      98
                      129

                      12.1
                      Civilian personnel benefits
                      28
                      31
                      37

                      13.0
                      Benefits for former personnel

                      1

                      21.0
                      Travel and transportation of persons
                      2
                      1
                      1

                      23.1
                      Rental payments to GSA

                      3

                      23.3
                      Communications, utilities, and miscellaneous charges
                      4
                      3
                      4

                      25.1
                      Advisory and assistance services
                      15
                      8
                      31

                      25.2
                      Other services from non-Federal sources
                      16
                      8
                      63

                      25.3
                      Other goods and services from Federal sources
                      48
                      43
                      112

                      25.4
                      Operation and maintenance of facilities

                      1

                      25.7
                      Operation and maintenance of equipment
                      35
                      38
                      39

                      26.0
                      Supplies and materials
                      1
                      1
                      1

                      31.0
                      Equipment
                      27
                      17
                      16

                      99.9
                      Total new obligations
                      268
                      248
                      438

          Employment Summary

                      Identification code 20–4560–0–4–803
                      2012 actual
                      2013 CR
                      2014 est.

                      2001
                      Reimbursable civilian full-time equivalent employment
                      1,160
                      1,293
                      1,516

             Administrative Expenses, Recovery Act

             Program and Financing (in millions of dollars)

                      Identification code 20–0129–0–1–803
                      2012 actual
                      2013 CR
                      2014 est.

                      Change in obligated balance:

                      Unpaid obligations:

                      3000
                      Unpaid obligations, brought forward, Oct 1
                      1

                      3011
                      Obligations incurred, expired accounts
                      1

                      3020
                      Outlays (gross)
                      –1

                      3041
                      Recoveries of prior year unpaid obligations, expired
                      –1

                      Memorandum (non-add) entries:

                      3100
                      Obligated balance, start of year
                      1

                      Budget authority and outlays, net:

                      Discretionary:

                      Outlays, gross:

                      4011
                      Outlays from discretionary balances
                      1

                      Offsets against gross budget authority and outlays:

                      Offsetting collections (collected) from:

                      4030
                      Federal sources
                      –1

                      Additional offsets against gross budget authority only:

                      4052
                      Offsetting collections credited to expired accounts
                      1

              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.

             Grants for Specified Energy Property in Lieu of Tax Credits, Recovery Act

             Program and Financing (in millions of dollars)

                      Identification code 20–0140–0–1–271
                      2012 actual
                      2013 CR
                      2014 est.

                      Obligations by program activity:

                      0001
                      Direct Program Activity
                      5,375
                      8,080
                      4,710

                      0900
                      Total new obligations (object class 41.0)
                      5,375
                      8,080
                      4,710

                      Budgetary Resources:

                      Unobligated balance:

                      1000
                      Unobligated balance brought forward, Oct 1

                      1
                      1

                      Budget authority:

                      Appropriations, mandatory:

                      1200
                      Appropriation
                      5,376
                      8,080
                      4,710

                      1260
                      Appropriations, mandatory (total)
                      5,376
                      8,080
                      4,710

                      1930
                      Total budgetary resources available
                      5,376
                      8,081
                      4,711

                      Memorandum (non-add) entries:

                      1941
                      Unexpired unobligated balance, end of year
                      1
                      1
                      1

                      Change in obligated balance:

                      Unpaid obligations:

                      3000
                      Unpaid obligations, brought forward, Oct 1
                      1
                      294
                      294

                      3010
                      Obligations incurred, unexpired accounts
                      5,375
                      8,080
                      4,710

                      3020
                      Outlays (gross)
                      –5,082
                      –8,080
                      –4,710

                      3050
                      Unpaid obligations, end of year
                      294
                      294
                      294

                      Memorandum (non-add) entries:

                      3100
                      Obligated balance, start of year
                      1
                      294
                      294

                      3200
                      Obligated balance, end of year
                      294
                      294
                      294

                      Budget authority and outlays, net:

                      Mandatory:

                      4090
                      Budget authority, gross
                      5,376
                      8,080
                      4,710

                      Outlays, gross:

                      4100
                      Outlays from new mandatory authority

                      7,786
                      4,710

                      4101
                      Outlays from mandatory balances
                      5,082
                      294

                      4110
                      Outlays, gross (total)
                      5,082
                      8,080
                      4,710

                      4180
                      Budget authority, net (total)
                      5,376
                      8,080
                      4,710

                      4190
                      Outlays, net (total)
                      5,082
                      8,080
                      4,710

             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 111–312), 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 to States for Low-Income Housing Projects in Lieu of Low-Income Housing Credit Allocations

             Program and Financing (in millions of dollars)

                      Identification code 20–0139–0–1–604
                      2012 actual
                      2013 CR
                      2014 est.

                      Budgetary Resources:

                      Unobligated balance:

                      1021
                      Recoveries of prior year unpaid obligations
                      7

                      1029
                      Other balances withdrawn
                      –7

                      Change in obligated balance:

                      Unpaid obligations:

                      3000
                      Unpaid obligations, brought forward, Oct 1
                      635
                      1
                      1

                      3020
                      Outlays (gross)
                      –627

                      3040
                      Recoveries of prior year unpaid obligations, unexpired
                      –7

                      3050
                      Unpaid obligations, end of year
                      1
                      1
                      1

                      Memorandum (non-add) entries:

                      3100
                      Obligated balance, start of year
                      635
                      1
                      1

                      3200
                      Obligated balance, end of year
                      1
                      1
                      1

                      Budget authority and outlays, net:

                      Mandatory:

                      Outlays, gross:

                      4101
                      Outlays from mandatory balances
                      627

                      4190
                      Outlays, net (total)
                      627

             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 103–325), 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 EX-3,
             [$221,000,000]$224,936,000, to remain available until September 30, [2014]2015; of which $12,000,000 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 [$25,000,000]$35,000,000 shall be for a Healthy Food Financing Initiative to provide 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 [$15,000,000]$10,000,000 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 111–203);] and of which up to [$21,047,000]$23,636,000 may be used for administrative expenses, including administration of the New Markets Tax Credit Program and[, up to $550,000 for] the CDFI Bond Guarantee Program, and up to $300,000 for administrative expenses to carry out the direct loan program; and of which up to [$8,337,500]$2,222,500 may be used for the cost of direct loans: 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 up to $10,000,000 of the 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.   Note.—A full-year 2013 appropriation for this account was not enacted at the time the budget was prepared; therefore, the
                budget assumes this account is operating under the Continuing Appropriations Resolution, 2013 (P.L. 112–175). The amounts
                included for 2013 reflect the annualized level provided by the continuing resolution.
          Program and Financing (in millions of dollars)

                      Identification code 20–1881–0–1–451
                      2012 actual
                      2013 CR
                      2014 est.

                      Obligations by program activity:

                      0009
                      General Administrative Expenses
                      23
                      23
                      24

                      0012
                      Financial Assistance
                      142
                      141
                      144

                      0014
                      Native American/Hawaiian Program
                      13
                      12
                      12

                      0026
                      Healthy Food Initiative
                      21
                      20
                      35

                      0028
                      Bank Enterprise Award
                      22
                      18
                      10

                      0030
                      Small Business Bond Guarantee
                      6

                      0091
                      Direct program activities, subtotal
                      227
                      214
                      225

                      Credit program obligations:

                      0701
                      Direct loan subsidy
                      6
                      8
                      2

                      0705
                      Reestimates of direct loan subsidy
                      1
                      1

                      0706
                      Interest on reestimates of direct loan subsidy
                      1

                      0791
                      Direct program activities, subtotal
                      8
                      9
                      2

                      0900
                      Total new obligations
                      235
                      223
                      227

                      Budgetary Resources:

                      Unobligated balance:

                      1000
                      Unobligated balance brought forward, Oct 1
                      53
                      38
                      46

                      1001
                      Discretionary unobligated balance brought fwd, Oct 1
                      52
                      37

                      1021
                      Recoveries of prior year unpaid obligations
                      3
                      7
                      5

                      1050
                      Unobligated balance (total)
                      56
                      45
                      51

                      Budget authority:

                      Appropriations, discretionary:

                      1100
                      Appropriation
                      221
                      222
                      225

                      1160
                      Appropriation, discretionary (total)
                      221
                      222
                      225

                      Appropriations, mandatory:

                      1200
                      Appropriation
                      1
                      1

                      1260
                      Appropriations, mandatory (total)
                      1
                      1

                      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)
                      223
                      224
                      226

                      1930
                      Total budgetary resources available
                      279
                      269
                      277

                      Memorandum (non-add) entries:

                      1940
                      Unobligated balance expiring
                      –6

                      1941
                      Unexpired unobligated balance, end of year
                      38
                      46
                      50

                      Change in obligated balance:

                      Unpaid obligations:

                      3000
                      Unpaid obligations, brought forward, Oct 1
                      130
                      176
                      95

                      3010
                      Obligations incurred, unexpired accounts
                      235
                      223
                      227

                      3020
                      Outlays (gross)
                      –184
                      –297
                      –210

                      3040
                      Recoveries of prior year unpaid obligations, unexpired
                      –3
                      –7
                      –5

                      3041
                      Recoveries of prior year unpaid obligations, expired
                      –2

                      3050
                      Unpaid obligations, end of year
                      176
                      95
                      107

                      Memorandum (non-add) entries:

                      3100
                      Obligated balance, start of year
                      130
                      176
                      95

                      3200
                      Obligated balance, end of year
                      176
                      95
                      107

                      Budget authority and outlays, net:

                      Discretionary:

                      4000
                      Budget authority, gross
                      222
                      223
                      226

                      Outlays, gross:

                      4010
                      Outlays from new discretionary authority
                      28
                      139
                      141

                      4011
                      Outlays from discretionary balances
                      156
                      157
                      69

                      4020
                      Outlays, gross (total)
                      184
                      296
                      210

                      Offsets against gross budget authority and outlays:

                      Offsetting collections (collected) from:

                      4033
                      Non-Federal sources
                      –1
                      –1
                      –1

                      Mandatory:

                      4090
                      Budget authority, gross
                      1
                      1

                      Outlays, gross:

                      4101
                      Outlays from mandatory balances

                      1

                      4180
                      Budget authority, net (total)
                      222
                      223
                      225

                      4190
                      Outlays, net (total)
                      183
                      296
                      209

                      Memorandum (non-add) entries:

                      5010
                      Total investments, SOY: non-Fed securities: Market value
                      21
                      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 20–1881–0–1–451
                      2012 actual
                      2013 CR
                      2014 est.

                      Direct loan levels supportable by subsidy budget authority:

                      115001
                      Community Development Financial Institutions Prog Fin Assist.
                      15
                      25
                      25

                      115002
                      Bond Guarantee Program

                      1,000

                      115999
                      Total direct loan levels
                      15
                      25
                      1,025

                      Direct loan subsidy (in percent):

                      132001
                      Community Development Financial Institutions Prog Fin Assist.
                      40.26
                      32.15
                      8.89

                      132002
                      Bond Guarantee Program
                      0.00
                      0.00
                      0.00

                      132999
                      Weighted average subsidy rate
                      40.26
                      32.15
                      0.22

                      Direct loan subsidy budget authority:

                      133001
                      Community Development Financial Institutions Prog Fin Assist.
                      6
                      8
                      2

                      133999
                      Total subsidy budget authority
                      6
                      8
                      2

                      Direct loan subsidy outlays:

                      134001
                      Community Development Financial Institutions Prog Fin Assist.

                      7
                      4

                      134999
                      Total subsidy outlays

                      7
                      4

                      Direct loan upward reestimates:

                      135001
                      Community Development Financial Institutions Prog Fin Assist.
                      1
                      1

                      135999
                      Total upward reestimate budget authority
                      1
                      1

                      Direct loan downward reestimates:

                      137001
                      Community Development Financial Institutions Prog Fin Assist.
                      –4
                      –1

                      137999
                      Total downward reestimate budget authority
                      –4
                      –1

              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 FY 2014 Budget provides funding for the CDFI Fund's merit-based financial and technical assistance programs, including
                the Healthy Food Financing Initiative, 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 the Bank Enterprise Awards Program,
                which provides grants to FDIC-insured banks and thrifts that invest in CDFIs and increase their lending and financial services
                in economically distressed communities. In addition, the Budget proposes to permanently reauthorize the NMTC in 2014, and
                requests $5 billion of allocation authority per year, as well as authority to offset Alternative Minimum Tax liability.  The
                Budget also proposes a new Manufacturing Communities Tax Credit (MCTC), with $2 billion in tax credit authority in each of
                three years through 2016.  The NMTC allocations will expand the availability of affordable financing for operating businesses
                and real estate projects in low-income communities (such as renewable energy projects, charter schools, health care centers,
                manufacturing facilities, and retail centers), and the MCTC will support investments in communities affected by military base
                closures or mass layoffs.

             The CDFI Fund's Bond Guarantee Program, established in the Small Business Jobs Act of 2010 (Public Law 111–240), will support
                CDFI lending and investment activity by providing a source of long-term capital in low-income and underserved communities.
                The proceeds of these bonds will help spur job creation among small businesses and entrepreneurs, and provide needed financing
                for infrastructure development projects such as charter schools and affordable housing. Consistent with the program's authorization,
                the FY 2014 Budget supports up to $1 billion in aggregate guarantee authority in FY 2014; the Budget also proposes to extend
                the program's authorization by one year, through FY 2015, at the current total annual guarantee level.

          Object Classification (in millions of dollars)

                      Identification code 20–1881–0–1–451
                      2012 actual
                      2013 CR
                      2014 est.

                      Direct obligations:

                      11.1
                      Personnel compensation: Full-time permanent
                      7
                      8
                      8

                      12.1
                      Civilian personnel benefits
                      2
                      2
                      2

                      23.1
                      Rental payments to GSA
                      1
                      1
                      1

                      25.1
                      Advisory and assistance services
                      15
                      6
                      11

                      25.3
                      Other goods and services from Federal sources
                      8
                      2
                      2

                      41.0
                      Grants, subsidies, and contributions
                      202
                      204
                      203

                      99.9
                      Total new obligations
                      235
                      223
                      227

          Employment Summary

                      Identification code 20–1881–0–1–451
                      2012 actual
                      2013 CR
                      2014 est.

                      1001
                      Direct civilian full-time equivalent employment
                      69
                      79
                      76

             Community Development Financial Institutions Fund Direct Loan Financing Account

             Program and Financing (in millions of dollars)

                      Identification code 20–4088–0–3–451
                      2012 actual
                      2013 CR
                      2014 est.

                      Obligations by program activity:

                      Credit program obligations:

                      0710
                      Direct loan obligations
                      15
                      25
                      1,025

                      0713
                      Payment of interest to Treasury
                      2
                      1
                      1

                      0742
                      Downward reestimate paid to receipt account
                      2
                      1

                      0743
                      Interest on downward reestimates
                      1

                      0900
                      Total new obligations
                      20
                      27
                      1,026

                      Budgetary Resources:

                      Unobligated balance:

                      1000
                      Unobligated balance brought forward, Oct 1

                      7

                      Financing authority:

                      Borrowing authority, mandatory:

                      1400
                      Borrowing authority
                      13
                      23
                      1,023

                      1440
                      Borrowing authority, mandatory (total)
                      13
                      23
                      1,023

                      Spending authority from offsetting collections, mandatory:

                      1800
                      Collected
                      8
                      16
                      12

                      1801
                      Change in uncollected payments, Federal sources
                      6

                      1825
                      Spending authority from offsetting collections applied to repay debt
                      –7
                      –5
                      –6

                      1850
                      Spending auth from offsetting collections, mand (total)
                      7
                      11
                      6

                      1900
                      Financing authority (total)
                      20
                      34
                      1,029

                      1930
                      Total budgetary resources available
                      20
                      34
                      1,036

                      Memorandum (non-add) entries:

                      1941
                      Unexpired unobligated balance, end of year

                      7
                      10

                      Change in obligated balance:

                      Unpaid obligations:

                      3000
                      Unpaid obligations, brought forward, Oct 1

                      15
                      32

                      3010
                      Obligations incurred, unexpired accounts
                      20
                      27
                      1,026

                      3020
                      Financing disbursements (gross)
                      –5
                      –10
                      –80

                      3050
                      Unpaid obligations, end of year
                      15
                      32
                      978

                      Uncollected payments:

                      3060
                      Uncollected pymts, Fed sources, brought forward, Oct 1

                      –6
                      –6

                      3070
                      Change in uncollected pymts, Fed sources, unexpired
                      –6

                      3090
                      Uncollected pymts, Fed sources, end of year
                      –6
                      –6
                      –6

                      Memorandum (non-add) entries:

                      3100
                      Obligated balance, start of year

                      9
                      26

                      3200
                      Obligated balance, end of year
                      9
                      26
                      972

                      Financing authority and disbursements, net:

                      Mandatory:

                      4090
                      Financing authority, gross
                      20
                      34
                      1,029

                      Financing disbursements:

                      4110
                      Financing disbursements, gross
                      5
                      10
                      80

                      Offsets against gross financing authority and disbursements:

                      Offsetting collections (collected) from:

                      4120
                      Federal sources
                      –1
                      –8
                      –4

                      4123
                      Non-Federal sources - Interest repayments
                      –7
                      –1
                      –1

                      4123
                      Non-Federal sources - Principal Repayments

                      –7
                      –7

                      4130
                      Offsets against gross financing auth and disbursements (total)
                      –8
                      –16
                      –12

                      Additional offsets against financing authority only (total):

                      4140
                      Change in uncollected pymts, Fed sources, unexpired
                      –6

                      4160
                      Financing authority, net (mandatory)
                      6
                      18
                      1,017

                      4170
                      Financing disbursements, net (mandatory)
                      –3
                      –6
                      68

                      4180
                      Financing authority, net (total)
                      6
                      18
                      1,017

                      4190
                      Financing disbursements, net (total)
                      –3
                      –6
                      68

          Status of Direct Loans (in millions of dollars)

                      Identification code 20–4088–0–3–451
                      2012 actual
                      2013 CR
                      2014 est.

                      Position with respect to appropriations act limitation on obligations:

                      1111
                      Limitation on direct loans
                      25
                      25
                      1,025

                      1142
                      Unobligated direct loan limitation (-)
                      –10

                      1150
                      Total direct loan obligations
                      15
                      25
                      1,025

                      Cumulative balance of direct loans outstanding:

                      1210
                      Outstanding, start of year
                      52
                      46
                      50

                      1231
                      Disbursements: Direct loan disbursements

                      10
                      68

                      1251
                      Repayments: Repayments and prepayments
                      –6
                      –4
                      –8

                      1263
                      Write-offs for default: Direct loans

                      –2
                      –2

                      1290
                      Outstanding, end of year
                      46
                      50
                      108

             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 20–4088–0–3–451
                      2011 actual
                      2012 actual

                      ASSETS:

                      Net value of assets related to post-1991 direct loans receivable:

                      1401
                      Direct loans receivable, gross
                      52
                      46

                      1405
                      Allowance for subsidy cost (-)
                      –16
                      –13

                      1499
                      Net present value of assets related to direct loans
                      36
                      33

                      1999
                      Total assets
                      36
                      33

                      LIABILITIES:

                      2103
                      Federal liabilities: Debt
                      36
                      33

                      4999
                      Total liabilities and net position
                      36
                      33

             Office of Financial Stability

             Program and Financing (in millions of dollars)

                      Identification code 20–0128–0–1–376
                      2012 actual
                      2013 CR
                      2014 est.

                      Obligations by program activity:

                      0001
                      Direct program activity
                      262
                      289
                      186

                      0811
                      Reimbursable program (to GAO)
                      2
                      2
                      2

                      0812
                      Reimbursable program (to Treasury and Non-Treasury agencies)
                      18
                      15
                      13

                      0899
                      Total reimbursable obligations
                      20
                      17
                      15

                      0900
                      Total new obligations
                      282
                      306
                      201

                      Budgetary Resources:

                      Budget authority:

                      Appropriations, mandatory:

                      1200
                      Appropriation
                      323
                      306
                      201

                      1260
                      Appropriations, mandatory (total)
                      323
                      306
                      201

                      1930
                      Total budgetary resources available
                      323
                      306
                      201

                      Memorandum (non-add) entries:

                      1940
                      Unobligated balance expiring
                      –41

                      Change in obligated balance:

                      Unpaid obligations:

                      3000
                      Unpaid obligations, brought forward, Oct 1
                      196
                      164
                      61

                      3010
                      Obligations incurred, unexpired accounts
                      282
                      306
                      201

                      3011
                      Obligations incurred, expired accounts
                      2

                      3020
                      Outlays (gross)
                      –274
                      –389
                      –222

                      3041
                      Recoveries of prior year unpaid obligations, expired
                      –42
                      –20

                      3050
                      Unpaid obligations, end of year
                      164
                      61
                      40

                      Memorandum (non-add) entries:

                      3100
                      Obligated balance, start of year
                      196
                      164
                      61

                      3200
                      Obligated balance, end of year
                      164
                      61
                      40

                      Budget authority and outlays, net:

                      Mandatory:

                      4090
                      Budget authority, gross
                      323
                      306
                      201

                      Outlays, gross:

                      4100
                      Outlays from new mandatory authority
                      161
                      245
                      161

                      4101
                      Outlays from mandatory balances
                      113
                      144
                      61

                      4110
                      Outlays, gross (total)
                      274
                      389
                      222

                      4180
                      Budget authority, net (total)
                      323
                      306
                      201

                      4190
                      Outlays, net (total)
                      274
                      389
                      222

             The Emergency Economic Stabilization Act of 2008 (EESA) (P.L. 110–343) 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 20–0128–0–1–376
                      2012 actual
                      2013 CR
                      2014 est.

                      Direct obligations:

                      11.1
                      Personnel compensation: Full-time permanent
                      20
                      20
                      15

                      12.1
                      Civilian personnel benefits
                      6
                      5
                      5

                      21.0
                      Travel and transportation of persons
                      1
                      1
                      1

                      25.2
                      Other services from non-Federal sources
                      236
                      263
                      165

                      99.0
                      Direct obligations
                      263
                      289
                      186

                      99.0
                      Reimbursable obligations
                      19
                      17
                      15

                      99.9
                      Total new obligations
                      282
                      306
                      201

          Employment Summary

                      Identification code 20–0128–0–1–376
                      2012 actual
                      2013 CR
                      2014 est.

                      1001
                      Direct civilian full-time equivalent employment
                      172
                      161
                      126

                      2001
                      Reimbursable civilian full-time equivalent employment
                      2
                      2
                      2

             Troubled Asset Relief Program Account

             Program and Financing (in millions of dollars)

                      Identification code 20–0132–0–1–376
                      2012 actual
                      2013 CR
                      2014 est.

                      Obligations by program activity:

                      Credit program obligations:

                      0705
                      Reestimates of direct loan subsidy
                      4,890

                      0706
                      Interest on reestimates of direct loan subsidy
                      2,932
                      43

                      0707
                      Reestimates of loan guarantee subsidy
                      28

                      0708
                      Interest on reestimates of loan guarantee subsidy
                      8

                      0900
                      Total new obligations (object class 41.0)
                      7,858
                      43

                      Budgetary Resources:

                      Budget authority:

                      Appropriations, mandatory:

                      1200
                      Appropriation
                      7,858
                      43

                      1260
                      Appropriations, mandatory (total)
                      7,858
                      43

                      1930
                      Total budgetary resources available
                      7,858
                      43

                      Change in obligated balance:

                      Unpaid obligations:

                      3000
                      Unpaid obligations, brought forward, Oct 1
                      134
                      43

                      3010
                      Obligations incurred, unexpired accounts
                      7,858
                      43

                      3020
                      Outlays (gross)
                      –7,858
                      –43

                      3041
                      Recoveries of prior year unpaid obligations, expired
                      –91
                      –43

                      3050
                      Unpaid obligations, end of year
                      43

                      Memorandum (non-add) entries:

                      3100
                      Obligated balance, start of year
                      134
                      43

                      3200
                      Obligated balance, end of year
                      43

                      Budget authority and outlays, net:

                      Mandatory:

                      4090
                      Budget authority, gross
                      7,858
                      43

                      Outlays, gross:

                      4100
                      Outlays from new mandatory authority
                      7,858
                      43

                      4180
                      Budget authority, net (total)
                      7,858
                      43

                      4190
                      Outlays, net (total)
                      7,858
                      43

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

                      Identification code 20–0132–0–1–376
                      2012 actual
                      2013 CR
                      2014 est.

                      Direct loan subsidy outlays:

                      134004
                      Legacy Securities Public-Private Investment Program
                      –87

                      134999
                      Total subsidy outlays
                      –87

                      Direct loan upward reestimates:

                      135001
                      Automotive Industry Financing Program
                      7,590

                      135003
                      Small Business Lending Initiative—7(a) purchases

                      1

                      135004
                      Legacy Securities Public-Private Investment Program
                      232
                      42

                      135999
                      Total upward reestimate budget authority
                      7,822
                      43

                      Direct loan downward reestimates:

                      137001
                      Automotive Industry Financing Program
                      –1,433
                      –3,036

                      137002
                      Term-Asset Backed Securities Loan Facility (TALF)
                      –131
                      –109

                      137003
                      Small Business Lending Initiative—7(a) purchases
                      –4
                      –2

                      137004
                      Legacy Securities Public-Private Investment Program
                      –70
                      –192

                      137999
                      Total downward reestimate budget authority
                      –1,638
                      –3,339

                      Guaranteed loan upward reestimates:

                      235001
                      Asset Guarantee Program
                      36

                      235999
                      Total upward reestimate budget authority
                      36

                      Guaranteed loan downward reestimates:

                      237001
                      Asset Guarantee Program

                      –204

                      237999
                      Total downward reestimate subsidy budget authority

                      –204

              As authorized by the Emergency Economic Stabilization Act of 2008 (EESA) (P.L. 110–343) 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. 111–203), 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 20–4277–0–3–376
                      2012 actual
                      2013 CR
                      2014 est.

                      Obligations by program activity:

                      Credit program obligations:

                      0713
                      Payment of interest to Treasury
                      790
                      2,362
                      1,247

                      0739
                      Disposition Fees

                      7

                      0742
                      Downward reestimate paid to receipt account
                      1,556
                      1,862

                      0743
                      Interest on downward reestimates
                      83
                      1,477

                      0900
                      Total new obligations
                      2,429
                      5,708
                      1,247

                      Budgetary Resources:

                      Unobligated balance:

                      1000
                      Unobligated balance brought forward, Oct 1
                      7,682
                      1,376

                      1021
                      Recoveries of prior year unpaid obligations
                      6,114
                      4,650

                      1023
                      Unobligated balances applied to repay debt
                      –6,440
                      –3,415

                      1024
                      Unobligated balance of borrowing authority withdrawn
                      –5,832
                      –2,611

                      1050
                      Unobligated balance (total)
                      1,524

                      Financing authority:

                      Borrowing authority, mandatory:

                      1400
                      Borrowing authority
                      156
                      3,564
                      35

                      1440
                      Borrowing authority, mandatory (total)
                      156
                      3,564
                      35

                      Spending authority from offsetting collections, mandatory:

                      1800
                      Offsetting collections
                      13,883
                      15,847
                      7,406

                      1801
                      Change in uncollected payments, Federal sources
                      –91
                      –43

                      1825
                      Spending authority from offsetting collections applied to repay debt
                      –11,667
                      –13,660
                      –6,194

                      1850
                      Spending auth from offsetting collections, mand (total)
                      2,125
                      2,144
                      1,212

                      1900
                      Financing authority (total)
                      2,281
                      5,708
                      1,247

                      1930
                      Total budgetary resources available
                      3,805
                      5,708
                      1,247

                      Memorandum (non-add) entries:

                      1941
                      Unexpired unobligated balance, end of year
                      1,376

                      Change in obligated balance:

                      Unpaid obligations:

                      3000
                      Unpaid obligations, brought forward, Oct 1
                      11,654
                      4,650

                      3010
                      Obligations incurred, unexpired accounts
                      2,429
                      5,708
                      1,247

                      3020
                      Financing disbursements (gross)
                      –3,319
                      –5,708
                      –1,247

                      3040
                      Recoveries of prior year unpaid obligations, unexpired
                      –6,114
                      –4,650

                      3050
                      Unpaid obligations, end of year
                      4,650

                      Uncollected payments:

                      3060
                      Uncollected pymts, Fed sources, brought forward, Oct 1
                      –134
                      –43

                      3070
                      Change in uncollected pymts, Fed sources, unexpired
                      91
                      43

                      3090
                      Uncollected pymts, Fed sources, end of year
                      –43

                      Memorandum (non-add) entries:

                      3100
                      Obligated balance, start of year
                      11,520
                      4,607

                      3200
                      Obligated balance, end of year
                      4,607

                      Financing authority and disbursements, net:

                      Mandatory:

                      4090
                      Financing authority, gross
                      2,281
                      5,708
                      1,247

                      Financing disbursements:

                      4110
                      Financing disbursements, gross
                      3,319
                      5,708
                      1,247

                      Offsets against gross financing authority and disbursements:

                      Offsetting collections (collected) from:

                      4120
                      Federal sources
                      –7,822
                      –43

                      4122
                      Interest on uninvested funds
                      –223
                      –424
                      –623

                      4123
                      Principal
                      –5,704
                      –5,535
                      –150

                      4123
                      Interest
                      –125
                      –20

                      4123
                      Warrants

                      –9,825
                      –6,633

                      4123
                      Sale of Stock
                      –9

                      4130
                      Offsets against gross financing auth and disbursements (total)
                      –13,883
                      –15,847
                      –7,406

                      Additional offsets against financing authority only (total):

                      4140
                      Change in uncollected pymts, Fed sources, unexpired
                      91
                      43

                      4160
                      Financing authority, net (mandatory)
                      –11,511
                      –10,096
                      –6,159

                      4170
                      Financing disbursements, net (mandatory)
                      –10,564
                      –10,139
                      –6,159

                      4180
                      Financing authority, net (total)
                      –11,511
                      –10,096
                      –6,159

                      4190
                      Financing disbursements, net (total)
                      –10,564
                      –10,139
                      –6,159

          Status of Direct Loans (in millions of dollars)

                      Identification code 20–4277–0–3–376
                      2012 actual
                      2013 CR
                      2014 est.

                      Cumulative balance of direct loans outstanding:

                      1210
                      Outstanding, start of year
                      11,538
                      6,634
                      1,099

                      1231
                      Disbursements: Direct loan disbursements
                      803

                      1251
                      Repayments: Repayments and prepayments
                      –5,704
                      –5,535
                      –150

                      1264
                      Write-offs for default: Other adjustments, net (+ or -)
                      –3

                      1290
                      Outstanding, end of year
                      6,634
                      1,099
                      949

             As authorized by the Emergency Economic Stabilization Act of 2008 (P.L. 110–343) 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 20–4277–0–3–376
                      2011 actual
                      2012 actual

                      ASSETS:

                      Federal assets:

                      1101
                      Fund balances with Treasury
                      10,759
                      3,372

                      Investments in US securities:

                      1106
                      Receivables, net
                      8,043

                      Net value of assets related to post-1991 direct loans receivable:

                      1401
                      Direct loans receivable, gross
                      22,653
                      22,653

                      1401
                      Direct loans receivable, gross
                      11,538
                      6,634

                      1405
                      Allowance for subsidy cost (-)
                      –2,964
                      –7,115

                      1405
                      Allowance for subsidy cost (-)
                      –9,150
                      –4,252

                      1499
                      Net present value of assets related to direct loans
                      22,077
                      17,920

                      1999
                      Total assets
                      40,879
                      21,292

                      LIABILITIES:

                      Federal liabilities:

                      2104
                      Resources payable to Treasury
                      39,243
                      21,292

                      2105
                      Other
                      1,636

                      2999
                      Total upward reestimate subsidy BA [20–0132]
                      40,879
                      21,292

                      4999
                      Total liabilities and net position
                      40,879
                      21,292

             Troubled Assets Insurance Financing Fund Guaranteed Loan Financing Account

             Program and Financing (in millions of dollars)

                      Identification code 20–4276–0–3–376
                      2012 actual
                      2013 CR
                      2014 est.

                      Obligations by program activity:

                      Credit program obligations:

                      0713
                      Payment of interest to Treasury
                      23
                      50

                      0742
                      Downward reestimate paid to receipt account

                      159

                      0743
                      Interest on downward reestimates

                      45

                      0900
                      Total new obligations
                      23
                      254

                      Budgetary Resources:

                      Unobligated balance:

                      1000
                      Unobligated balance brought forward, Oct 1
                      60
                      2

                      1023
                      Unobligated balances applied to repay debt
                      –60

                      1050
                      Unobligated balance (total)

                      2

                      Financing authority:

                      Spending authority from offsetting collections, mandatory:

                      1800
                      Collected
                      38
                      1,012

                      1825
                      Spending authority from offsetting collections applied to repay debt
                      –13
                      –760

                      1850
                      Spending auth from offsetting collections, mand (total)
                      25
                      252

                      1900
                      Financing authority (total)
                      25
                      252

                      1930
                      Total budgetary resources available
                      25
                      254

                      Memorandum (non-add) entries:

                      1941
                      Unexpired unobligated balance, end of year
                      2

                      Change in obligated balance:

                      Unpaid obligations:

                      3010
                      Obligations incurred, unexpired accounts
                      23
                      254

                      3020
                      Financing disbursements (gross)
                      –23
                      –254

                      Financing authority and disbursements, net:

                      Mandatory:

                      4090
                      Financing authority, gross
                      25
                      252

                      Financing disbursements:

                      4110
                      Financing disbursements, gross
                      23
                      254

                      Offsets against gross financing authority and disbursements:

                      Offsetting collections (collected) from:

                      4120
                      Federal sources
                      –36

                      4122
                      Interest on uninvested funds
                      –2
                      –29

                      4123
                      Dividends

                      –983

                      4130
                      Offsets against gross financing auth and disbursements (total)
                      –38
                      –1,012

                      4160
                      Financing authority, net (mandatory)
                      –13
                      –760

                      4170
                      Financing disbursements, net (mandatory)
                      –15
                      –758

                      4180
                      Financing authority, net (total)
                      –13
                      –760

                      4190
                      Financing disbursements, net (total)
                      –15
                      –758

             As authorized by the Emergency Economic Stabilization Act of 2008 (P.L. 110–343) 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 20–4276–0–3–376
                      2011 actual
                      2012 actual

                      ASSETS:

                      1101
                      Federal assets: Fund balances with Treasury
                      60
                      60

                      1201
                      Non-Federal assets: Investments in non-Federal securities, net
                      773
                      773

                      1999
                      Total assets
                      833
                      833

                      LIABILITIES:

                      2103
                      Federal liabilities: Debt
                      833
                      833

                      4999
                      Total liabilities and net position
                      833
                      833

             Troubled Asset Relief Program Equity Purchase Program

             Program and Financing (in millions of dollars)

                      Identification code 20–0134–0–1–376
                      2012 actual
                      2013 CR
                      2014 est.

                      Obligations by program activity:

                      Credit program obligations:

                      0703
                      Subsidy for modifications of direct loans
                      974

                      0705
                      Reestimates of direct loan subsidy
                      14,724
                      340

                      0706
                      Interest on reestimates of direct loan subsidy
                      3,714
                      101

                      0900
                      Total new obligations (object class 41.0)
                      19,412
                      441

                      Budgetary Resources:

                      Budget authority:

                      Appropriations, mandatory:

                      1200
                      Appropriation
                      19,412
                      441

                      1260
                      Appropriations, mandatory (total)
                      19,412
                      441

                      1930
                      Total budgetary resources available
                      19,412
                      441

                      Change in obligated balance:

                      Unpaid obligations:

                      3000
                      Unpaid obligations, brought forward, Oct 1
                      362
                      306

                      3010
                      Obligations incurred, unexpired accounts
                      19,412
                      441

                      3020
                      Outlays (gross)
                      –19,468
                      –441

                      3041
                      Recoveries of prior year unpaid obligations, expired

                      –306

                      3050
                      Unpaid obligations, end of year
                      306

                      Memorandum (non-add) entries:

                      3100
                      Obligated balance, start of year
                      362
                      306

                      3200
                      Obligated balance, end of year
                      306

                      Budget authority and outlays, net:

                      Mandatory:

                      4090
                      Budget authority, gross
                      19,412
                      441

                      Outlays, gross:

                      4100
                      Outlays from new mandatory authority
                      19,412
                      441

                      4101
                      Outlays from mandatory balances
                      56

                      4110
                      Outlays, gross (total)
                      19,468
                      441

                      4180
                      Budget authority, net (total)
                      19,412
                      441

                      4190
                      Outlays, net (total)
                      19,468
                      441

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

                      Identification code 20–0134–0–1–376
                      2012 actual
                      2013 CR
                      2014 est.

                      Direct loan subsidy outlays:

                      134001
                      Capital Purchase Program
                      973

                      134005
                      Legacy Securities Public-Private Investment Program
                      56

                      134999
                      Total subsidy outlays
                      1,029

                      Direct loan upward reestimates:

                      135002
                      AIG Investments
                      14,644

                      135004
                      Automotive Industry Financing Program (Equity)
                      3,794

                      135005
                      Legacy Securities Public-Private Investment Program

                      441

                      135999
                      Total upward reestimate budget authority
                      18,438
                      441

                      Direct loan downward reestimates:

                      137001
                      Capital Purchase Program
                      –1,825
                      –1,846

                      137002
                      AIG Investments

                      –7,125

                      137004
                      Automotive Industry Financing Program (Equity)

                      –468

                      137005
                      Legacy Securities Public-Private Investment Program
                      –2,375

                      137006
                      Community Development Capital Initiative
                      –137
                      –13

                      137999
                      Total downward reestimate budget authority
                      –4,337
                      –9,452

             As authorized by the Emergency Economic Stabilization Act of 2008 (EESA) (P.L. 110–343) 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. 111–203), 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 20–4278–0–3–376
                      2012 actual
                      2013 CR
                      2014 est.

                      Obligations by program activity:

                      Credit program obligations:

                      0713
                      Payment of interest to Treasury
                      1,439
                      2,493
                      1,529

                      0739
                      Disposition Fees
                      20
                      20

                      0742
                      Downward reestimate paid to receipt account
                      3,504
                      7,453

                      0743
                      Interest on downward reestimates
                      833
                      1,999

                      0900
                      Total new obligations
                      5,796
                      11,965
                      1,529

                      Budgetary Resources:

                      Unobligated balance:

                      1000
                      Unobligated balance brought forward, Oct 1
                      13,400
                      16,242

                      1021
                      Recoveries of prior year unpaid obligations

                      1,276

                      1023
                      Unobligated balances applied to repay debt
                      –13,400
                      –15,386

                      1050
                      Unobligated balance (total)

                      2,132

                      Financing authority:

                      Borrowing authority, mandatory:

                      1400
                      Borrowing authority
                      2,502
                      3,694

                      1440
                      Borrowing authority, mandatory (total)
                      2,502
                      3,694

                      Spending authority from offsetting collections, mandatory:

                      1800
                      Collected
                      67,339
                      15,185
                      6,906

                      1801
                      Change in uncollected payments, Federal sources
                      –56
                      –306

                      1825
                      Spending authority from offsetting collections applied to repay debt
                      –47,747
                      –8,740
                      –5,377

                      1850
                      Spending auth from offsetting collections, mand (total)
                      19,536
                      6,139
                      1,529

                      1900
                      Financing authority (total)
                      22,038
                      9,833
                      1,529

                      1930
                      Total budgetary resources available
                      22,038
                      11,965
                      1,529

                      Memorandum (non-add) entries:

                      1941
                      Unexpired unobligated balance, end of year
                      16,242

                      Change in obligated balance:

                      Unpaid obligations:

                      3000
                      Unpaid obligations, brought forward, Oct 1
                      1,504
                      1,276

                      3010
                      Obligations incurred, unexpired accounts
                      5,796
                      11,965
                      1,529

                      3020
                      Financing disbursements (gross)
                      –6,024
                      –11,965
                      –1,529

                      3040
                      Recoveries of prior year unpaid obligations, unexpired

                      –1,276

                      3050
                      Unpaid obligations, end of year
                      1,276

                      Uncollected payments:

                      3060
                      Uncollected pymts, Fed sources, brought forward, Oct 1
                      –362
                      –306

                      3070
                      Change in uncollected pymts, Fed sources, unexpired
                      56
                      306

                      3090
                      Uncollected pymts, Fed sources, end of year
                      –306

                      Memorandum (non-add) entries:

                      3100
                      Obligated balance, start of year
                      1,142
                      970

                      3200
                      Obligated balance, end of year
                      970

                      Financing authority and disbursements, net:

                      Mandatory:

                      4090
                      Financing authority, gross
                      22,038
                      9,833
                      1,529

                      Financing disbursements:

                      4110
                      Financing disbursements, gross
                      6,024
                      11,965
                      1,529

                      Offsets against gross financing authority and disbursements:

                      Offsetting collections (collected) from:

                      4120
                      Federal sources
                      –19,468
                      –441

                      4122
                      Interest on uninvested funds
                      –380
                      –615
                      –435

                      4123
                      Dividends
                      –2,816
                      –271
                      –142

                      4123
                      Warrants
                      –481
                      –1,529
                      –1,073

                      4123
                      Redemption
                      –44,194
                      –12,329
                      –5,256

                      4130
                      Offsets against gross financing auth and disbursements (total)
                      –67,339
                      –15,185
                      –6,906

                      Additional offsets against financing authority only (total):

                      4140
                      Change in uncollected pymts, Fed sources, unexpired
                      56
                      306

                      4160
                      Financing authority, net (mandatory)
                      –45,245
                      –5,046
                      –5,377

                      4170
                      Financing disbursements, net (mandatory)
                      –61,315
                      –3,220
                      –5,377

                      4180
                      Financing authority, net (total)
                      –45,245
                      –5,046
                      –5,377

                      4190
                      Financing disbursements, net (total)
                      –61,315
                      –3,220
                      –5,377

          Status of Direct Loans (in millions of dollars)

                      Identification code 20–4278–0–3–376
                      2012 actual
                      2013 CR
                      2014 est.

                      Cumulative balance of direct loans outstanding:

                      1210
                      Outstanding, start of year
                      88,214
                      33,786
                      18,444

                      1231
                      Disbursements: Direct loan disbursements
                      245

                      1251
                      Repayments: Repayments and prepayments
                      –44,194
                      –12,329
                      –5,256

                      Write-offs for default:

                      1263
                      Direct loans

                      –3,013
                      –3,930

                      1264
                      Other adjustments, net (+ or -)
                      –10,479

                      1290
                      Outstanding, end of year
                      33,786
                      18,444
                      9,258

             As authorized by the Emergency Economic Stabilization Act of 2008 (P.L. 110–343) 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 20–4278–0–3–376
                      2011 actual
                      2012 actual

                      ASSETS:

                      Federal assets:

                      1101
                      Fund balances with Treasury
                      14,542
                      17,212

                      Investments in US securities:

                      1106
                      Receivables, net
                      19,808

                      Net value of assets related to post-1991 direct loans receivable:

                      1401
                      Direct loans receivable, gross
                      43,416
                      33,786

                      1401
                      Direct loans receivable, gross
                      44,798

                      1405
                      Allowance for subsidy cost (-)
                      –9,461

                      1405
                      Allowance for subsidy cost (-)
                      –20,726
                      –20,221

                      1499
                      Net present value of assets related to direct loans
                      22,690
                      13,565

                      1999
                      Total assets
                      57,040
                      30,777

                      LIABILITIES:

                      Federal liabilities:

                      2103
                      Debt
                      89,421
                      30,776

                      2105
                      Other
                      2,956
                      1

                      2999
                      Total liabilities
                      92,377
                      30,777

             Troubled Asset Relief Program, Housing Programs

             Program and Financing (in millions of dollars)

                      Identification code 20–0136–0–1–604
                      2012 actual
                      2013 CR
                      2014 est.

                      Change in obligated balance:

                      Unpaid obligations:

                      3000
                      Unpaid obligations, brought forward, Oct 1
                      43,122
                      40,035
                      19,988

                      3020
                      Outlays (gross)
                      –3,074
                      –13,146
                      –7,770

                      3041
                      Recoveries of prior year unpaid obligations, expired
                      –13
                      –6,901

                      3050
                      Unpaid obligations, end of year
                      40,035
                      19,988
                      12,218

                      Memorandum (non-add) entries:

                      3100
                      Obligated balance, start of year
                      43,122
                      40,035
                      19,988

                      3200
                      Obligated balance, end of year
                      40,035
                      19,988
                      12,218

                      Budget authority and outlays, net:

                      Mandatory:

                      Outlays, gross:

                      4101
                      Outlays from mandatory balances
                      3,074
                      13,146
                      7,770

                      4190
                      Outlays, net (total)
                      3,074
                      13,146
                      7,770

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

                      Identification code 20–0136–0–1–604
                      2012 actual
                      2013 CR
                      2014 est.

                      Guaranteed loan levels supportable by subsidy budget authority:

                      215001
                      FHA Refi Letter of Credit
                      234
                      5,229

                      215999
                      Total loan guarantee levels
                      234
                      5,229

                      Guaranteed loan subsidy (in percent):

                      232001
                      FHA Refi Letter of Credit
                      4.00
                      2.48
                      0.00

                      232999
                      Weighted average subsidy rate
                      4.00
                      2.48
                      0.00

                      Guaranteed loan subsidy budget authority:

                      233001
                      FHA Refi Letter of Credit
                      9
                      129

                      233999
                      Total subsidy budget authority
                      9
                      129

                      Guaranteed loan subsidy outlays:

                      234001
                      FHA Refi Letter of Credit
                      9
                      129

                      234999
                      Total subsidy outlays
                      9
                      129

              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. 110–343). 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 1.9 million borrowers have been offered trial modifications
                under MHA, and more than 1.1 million 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 2014, no costs are ascribed to new FHA guarantees made under this program due to sufficient estimated fees charged by
                FHA to cover expected losses. For more details, please see the Financial Stabilization Efforts and Their Budgetary Effects
                chapter in the Analytical Perspectives volume.

             Troubled Asset Relief Program,  Housing Programs, Letter of Credit Financing Account

             Program and Financing (in millions of dollars)

                      Identification code 20–4329–0–3–371
                      2012 actual
                      2013 CR
                      2014 est.

                      Obligations by program activity:

                      Credit program obligations:

                      0711
                      Default claim payments on principal

                      1
                      6

                      0713
                      Payment of interest to Treasury

                      1

                      0900
                      Total new obligations

                      1
                      7

                      Budgetary Resources:

                      Unobligated balance:

                      1000
                      Unobligated balance brought forward, Oct 1
                      1
                      11
                      139

                      Financing authority:

                      Spending authority from offsetting collections, mandatory:

                      1800
                      Collected
                      10
                      129

                      1850
                      Spending auth from offsetting collections, mand (total)
                      10
                      129

                      1930
                      Total budgetary resources available
                      11
                      140
                      139

                      Memorandum (non-add) entries:

                      1941
                      Unexpired unobligated balance, end of year
                      11
                      139
                      132

                      Change in obligated balance:

                      Unpaid obligations:

                      3010
                      Obligations incurred, unexpired accounts

                      1
                      7

                      3020
                      Financing disbursements (gross)

                      –1
                      –7

                      Financing authority and disbursements, net:

                      Mandatory:

                      4090
                      Financing authority, gross
                      10
                      129

                      Financing disbursements:

                      4110
                      Financing disbursements, gross

                      1
                      7

                      Offsets against gross financing authority and disbursements:

                      Offsetting collections (collected) from:

                      4120
                      Federal sources
                      –9
                      –129

                      4122
                      Interest on uninvested funds
                      –1

                      4130
                      Offsets against gross financing auth and disbursements (total)
                      –10
                      –129

                      4170
                      Financing disbursements, net (mandatory)
                      –10
                      –128
                      7

                      4190
                      Financing disbursements, net (total)
                      –10
                      –128
                      7

          Status of Guaranteed Loans (in millions of dollars)

                      Identification code 20–4329–0–3–371
                      2012 actual
                      2013 CR
                      2014 est.

                      Position with respect to appropriations act limitation on commitments:

                      2131
                      Guaranteed loan commitments exempt from limitation
                      234
                      5,229

                      2150
                      Total guaranteed loan commitments
                      234
                      5,229

                      Cumulative balance of guaranteed loans outstanding:

                      2210
                      Outstanding, start of year
                      73
                      307
                      5,535

                      2231
                      Disbursements of new guaranteed loans
                      234
                      5,229

                      2263
                      Adjustments: Terminations for default that result in claim payments

                      –1
                      –6

                      2290
                      Outstanding, end of year
                      307
                      5,535
                      5,529

                      Memorandum:

                      2299
                      Guaranteed amount of guaranteed loans outstanding, end of year
                      41

          Balance Sheet (in millions of dollars)

                      Identification code 20–4329–0–3–371
                      2011 actual
                      2012 actual

                      ASSETS:

                      1101
                      Federal assets: Fund balances with Treasury
                      1
                      11

                      1999
                      Total assets
                      1
                      11

                      LIABILITIES:

                      2204
                      Non-Federal liabilities: Liabilities for loan guarantees
                      1
                      11

                      4999
                      Total liabilities and net position
                      1
                      11

             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 110–343), [$40,224,980]$34,923,000.  Note.—A full-year 2013 appropriation for this account was not enacted at the time the budget was prepared; therefore, the
                budget assumes this account is operating under the Continuing Appropriations Resolution, 2013 (P.L. 112–175). The amounts
                included for 2013 reflect the annualized level provided by the continuing resolution.
          Program and Financing (in millions of dollars)

                      Identification code 20–0133–0–1–376
                      2012 actual
                      2013 CR
                      2014 est.

                      Obligations by program activity:

                      0001
                      Direct program activity
                      40
                      44
                      45

                      Budgetary Resources:

                      Unobligated balance:

                      1000
                      Unobligated balance brought forward, Oct 1
                      34
                      35
                      33

                      1021
                      Recoveries of prior year unpaid obligations
                      1

                      1050
                      Unobligated balance (total)
                      35
                      35
                      33

                      Budget authority:

                      Appropriations, discretionary:

                      1100
                      Appropriation
                      42
                      42
                      35

                      1160
                      Appropriation, discretionary (total)
                      42
                      42
                      35

                      1900
                      Budget authority (total)
                      42
                      42
                      35

                      1930
                      Total budgetary resources available
                      77
                      77
                      68

                      Memorandum (non-add) entries:

                      1940
                      Unobligated balance expiring
                      –2

                      1941
                      Unexpired unobligated balance, end of year
                      35
                      33
                      23

                      Change in obligated balance:

                      Unpaid obligations:

                      3000
                      Unpaid obligations, brought forward, Oct 1
                      10
                      10
                      9

                      3010
                      Obligations incurred, unexpired accounts
                      40
                      44
                      45

                      3020
                      Outlays (gross)
                      –39
                      –45
                      –46

                      3040
                      Recoveries of prior year unpaid obligations, unexpired
                      –1

                      3050
                      Unpaid obligations, end of year
                      10
                      9
                      8

                      Memorandum (non-add) entries:

                      3100
                      Obligated balance, start of year
                      10
                      10
                      9

                      3200
                      Obligated balance, end of year
                      10
                      9
                      8

                      Budget authority and outlays, net:

                      Discretionary:

                      4000
                      Budget authority, gross
                      42
                      42
                      35

                      Outlays, gross:

                      4010
                      Outlays from new discretionary authority
                      33
                      34
                      28

                      4011
                      Outlays from discretionary balances
                      5
                      7
                      8

                      4020
                      Outlays, gross (total)
                      38
                      41
                      36

                      Mandatory:

                      Outlays, gross:

                      4101
                      Outlays from mandatory balances
                      1
                      4
                      10

                      4180
                      Budget authority, net (total)
                      42
                      42
                      35

                      4190
                      Outlays, net (total)
                      39
                      45
                      46

             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 only agency solely charged with the 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 2014, SIGTARP will continue to design and conduct programmatic audits of 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 directed supplemental funding from the Helping Families Save Their Homes Act of 2009 (P.L. 111–22). Beginning
                in 2010, SIGTARP has received annual appropriations to fund its operations.

          Object Classification (in millions of dollars)

                      Identification code 20–0133–0–1–376
                      2012 actual
                      2013 CR
                      2014 est.

                      Direct obligations:

                      Personnel compensation:

                      11.1
                      Full-time permanent
                      19
                      20
                      22

                      11.5
                      Other personnel compensation
                      1
                      2
                      2

                      11.9
                      Total personnel compensation
                      20
                      22
                      24

                      12.1
                      Civilian personnel benefits
                      5
                      6
                      6

                      21.0
                      Travel and transportation of persons
                      1
                      1
                      1

                      25.1
                      Advisory and assistance services
                      3
                      4
                      3

                      25.2
                      Other services from non-Federal sources
                      1
                      1
                      1

                      25.3
                      Other goods and services from Federal sources
                      8
                      8
                      8

                      26.0
                      Supplies and materials
                      1
                      1
                      1

                      31.0
                      Equipment
                      1
                      1
                      1

                      99.9
                      Total new obligations
                      40
                      44
                      45

          Employment Summary

                      Identification code 20–0133–0–1–376
                      2012 actual
                      2013 CR
                      2014 est.

                      1001
                      Direct civilian full-time equivalent employment
                      164
                      192
                      192

             Small Business Lending Fund Program Account

             Program and Financing (in millions of dollars)

                      Identification code 20–0141–0–1–376
                      2012 actual
                      2013 CR
                      2014 est.

                      Obligations by program activity:

                      Credit program obligations:

                      0705
                      Reestimates of direct loan subsidy

                      32

                      0706
                      Interest on reestimates of direct loan subsidy

                      1

                      0709
                      Administrative expenses
                      22
                      25
                      20

                      0900
                      Total new obligations
                      22
                      58
                      20

                      Budgetary Resources:

                      Budget authority:

                      Appropriations, mandatory:

                      1200
                      Appropriation
                      22
                      58
                      20

                      1260
                      Appropriations, mandatory (total)
                      22
                      58
                      20

                      1930
                      Total budgetary resources available
                      22
                      58
                      20

                      Change in obligated balance:

                      Unpaid obligations:

                      3000
                      Unpaid obligations, brought forward, Oct 1
                      18
                      17
                      1

                      3010
                      Obligations incurred, unexpired accounts
                      22
                      58
                      20

                      3020
                      Outlays (gross)
                      –23
                      –74
                      –20

                      3050
                      Unpaid obligations, end of year
                      17
                      1
                      1

                      Memorandum (non-add) entries:

                      3100
                      Obligated balance, start of year
                      18
                      17
                      1

                      3200
                      Obligated balance, end of year
                      17
                      1
                      1

                      Budget authority and outlays, net:

                      Mandatory:

                      4090
                      Budget authority, gross
                      22
                      58
                      20

                      Outlays, gross:

                      4100
                      Outlays from new mandatory authority
                      14
                      58
                      20

                      4101
                      Outlays from mandatory balances
                      9
                      16

                      4110
                      Outlays, gross (total)
                      23
                      74
                      20

                      4180
                      Budget authority, net (total)
                      22
                      58
                      20

                      4190
                      Outlays, net (total)
                      23
                      74
                      20

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

                      Identification code 20–0141–0–1–376
                      2012 actual
                      2013 CR
                      2014 est.

                      Direct loan upward reestimates:

                      135001
                      Small Business Lending Fund Investments

                      34

                      135999
                      Total upward reestimate budget authority

                      34

                      Direct loan downward reestimates:

                      137001
                      Small Business Lending Fund Investments
                      –376

                      137999
                      Total downward reestimate budget authority
                      –376

                      Administrative expense data:

                      3510
                      Budget authority
                      26
                      25
                      20

                      3580
                      Outlays from balances
                      9
                      14

                      3590
                      Outlays from new authority
                      14
                      25
                      20

             Enacted into law as part of the Small Business Jobs Act of 2010 (P.L. 111–240), 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 $20 million for 2014.

          Object Classification (in millions of dollars)

                      Identification code 20–0141–0–1–376
                      2012 actual
                      2013 CR
                      2014 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

                      25.2
                      Other services from non-Federal sources
                      12
                      18
                      13

                      25.3
                      Other goods and services from Federal sources
                      5
                      3
                      3

                      41.0
                      Grants, subsidies, and contributions

                      32

                      43.0
                      Interest and dividends

                      1

                      99.9
                      Total new obligations
                      22
                      58
                      20

          Employment Summary

                      Identification code 20–0141–0–1–376
                      2012 actual
                      2013 CR
                      2014 est.

                      1001
                      Direct civilian full-time equivalent employment
                      27
                      28
                      25

             Small Business Lending Fund Financing Account

             Program and Financing (in millions of dollars)

                      Identification code 20–4349–0–3–376
                      2012 actual
                      2013 CR
                      2014 est.

                      Obligations by program activity:

                      Credit program obligations:

                      0713
                      Payment of interest to Treasury
                      86
                      86
                      76

                      0742
                      Downward reestimate paid to receipt account
                      368

                      0743
                      Interest on downward reestimates
                      8

                      0900
                      Total new obligations
                      462
                      86
                      76

                      Budgetary Resources:

                      Unobligated balance:

                      1000
                      Unobligated balance brought forward, Oct 1

                      78

                      Financing authority:

                      Borrowing authority, mandatory:

                      1400
                      Borrowing authority
                      376

                      1440
                      Borrowing authority, mandatory (total)
                      376

                      Spending authority from offsetting collections, mandatory:

                      1800
                      Collected
                      164
                      975
                      457

                      1825
                      Spending authority from offsetting collections applied to repay debt

                      –967
                      –381

                      1850
                      Spending auth from offsetting collections, mand (total)
                      164
                      8
                      76

                      1900
                      Financing authority (total)
                      540
                      8
                      76

                      1930
                      Total budgetary resources available
                      540
                      86
                      76

                      Memorandum (non-add) entries:

                      1941
                      Unexpired unobligated balance, end of year
                      78

                      Change in obligated balance:

                      Unpaid obligations:

                      3010
                      Obligations incurred, unexpired accounts
                      462
                      86
                      76

                      3020
                      Financing disbursements (gross)
                      –462
                      –86
                      –76

                      Financing authority and disbursements, net:

                      Mandatory:

                      4090
                      Financing authority, gross
                      540
                      8
                      76

                      Financing disbursements:

                      4110
                      Financing disbursements, gross
                      462
                      86
                      76

                      Offsets against gross financing authority and disbursements:

                      Offsetting collections (collected) from:

                      4120
                      Federal sources - Upward Reestimates

                      –34

                      4122
                      Interest on uninvested funds
                      –2
                      –11
                      –1

                      4123
                      Non-Federal sources - Principal
                      –48
                      –842
                      –387

                      4123
                      Non-Federal sources - Dividends
                      –114
                      –88
                      –69

                      4130
                      Offsets against gross financing auth and disbursements (total)
                      –164
                      –975
                      –457

                      4160
                      Financing authority, net (mandatory)
                      376
                      –967
                      –381

                      4170
                      Financing disbursements, net (mandatory)
                      298
                      –889
                      –381

                      4180
                      Financing authority, net (total)
                      376
                      –967
                      –381

                      4190
                      Financing disbursements, net (total)
                      298
                      –889
                      –381

          Status of Direct Loans (in millions of dollars)

                      Identification code 20–4349–0–3–376
                      2012 actual
                      2013 CR
                      2014 est.

                      Cumulative balance of direct loans outstanding:

                      1210
                      Outstanding, start of year
                      4,028
                      3,980
                      3,132

                      1251
                      Repayments: Repayments and prepayments
                      –48
                      –842
                      –387

                      1263
                      Write-offs for default: Direct loans

                      –6
                      –13

                      1290
                      Outstanding, end of year
                      3,980
                      3,132
                      2,732

             As authorized by the Small Business Jobs Act of 2010 (P.L. 111–240) 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 20–4349–0–3–376
                      2011 actual
                      2012 actual

                      ASSETS:

                      1101
                      Federal assets: Fund balances with Treasury

                      78

                      Net value of assets related to post-1991 direct loans receivable:

                      1401
                      Direct loans receivable, gross
                      4,028
                      3,980

                      1405
                      Allowance for subsidy cost (-)
                      80
                      54

                      1499
                      Net present value of assets related to direct loans
                      4,108
                      4,034

                      1999
                      Total assets
                      4,108
                      4,112

                      LIABILITIES:

                      Federal liabilities:

                      2103
                      Debt
                      3,737
                      4,112

                      2105
                      Other
                      371

                      2999
                      Total liabilities
                      4,108
                      4,112

                      4999
                      Total liabilities and net position
                      4,108
                      4,112

             State Small Business Credit Initiative

             Program and Financing (in millions of dollars)

                      Identification code 20–0142–0–1–376
                      2012 actual
                      2013 CR
                      2014 est.

                      Obligations by program activity:

                      0001
                      Administrative Costs
                      5
                      7
                      8

                      0002
                      Direct program activity
                      188
                      13

                      0900
                      Total new obligations
                      193
                      20
                      8

                      Budgetary Resources:

                      Unobligated balance:

                      1000
                      Unobligated balance brought forward, Oct 1
                      236
                      43
                      26

                      1021
                      Recoveries of prior year unpaid obligations

                      3

                      1050
                      Unobligated balance (total)
                      236
                      46
                      26

                      1930
                      Total budgetary resources available
                      236
                      46
                      26

                      Memorandum (non-add) entries:

                      1941
                      Unexpired unobligated balance, end of year
                      43
                      26
                      18

                      Change in obligated balance:

                      Unpaid obligations:

                      3000
                      Unpaid obligations, brought forward, Oct 1
                      899
                      920
                      386

                      3010
                      Obligations incurred, unexpired accounts
                      193
                      20
                      8

                      3020
                      Outlays (gross)
                      –172
                      –551
                      –380

                      3040
                      Recoveries of prior year unpaid obligations, unexpired

                      –3

                      3050
                      Unpaid obligations, end of year
                      920
                      386
                      14

                      Memorandum (non-add) entries:

                      3100
                      Obligated balance, start of year
                      899
                      920
                      386

                      3200
                      Obligated balance, end of year
                      920
                      386
                      14

                      Budget authority and outlays, net:

                      Mandatory:

                      Outlays, gross:

                      4101
                      Outlays from mandatory balances
                      172
                      551
                      380

                      4190
                      Outlays, net (total)
                      172
                      551
                      380

             The Small Business Jobs Act of 2010 (P.L. 111–240) 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 and investing to help finance
                small businesses and manufacturers that are creditworthy, but are having difficulty securing the loans or investments 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 2012, Treasury approved $137 million for disbursement to approved applicants and cumulatively through September 30, 2012,
                SSBCI approved disbursements of $553 million of the $1.46 billion apportioned to States.  SSBCI estimates disbursing cumulative
                totals of approximately $1.1 billion by the end of fiscal year 2013 and the remaining $360 million by the end of fiscal year
                2014.  In addition, in order to maximize participation in and the effectiveness of the program, SSBCI expects to spend approximately
                $2 million in 2013 and 2014 on dedicated technical assistance to States as they implement these programs and deploy funds
                to eligible small business.

          Object Classification (in millions of dollars)

                      Identification code 20–0142–0–1–376
                      2012 actual
                      2013 CR
                      2014 est.

                      Direct obligations:

                      11.1
                      Personnel compensation: Full-time permanent
                      2
                      2
                      3

                      25.1
                      Advisory and assistance services
                      1
                      3
                      3

                      25.3
                      Other goods and services from Federal sources
                      2
                      2
                      2

                      41.0
                      Grants, subsidies, and contributions
                      188
                      13

                      99.9
                      Total new obligations
                      193
                      20
                      8

          Employment Summary

                      Identification code 20–0142–0–1–376
                      2012 actual
                      2013 CR
                      2014 est.

                      1001
                      Direct civilian full-time equivalent employment
                      9
                      12
                      12

             GSE Preferred Stock Purchase Agreements

             Program and Financing (in millions of dollars)

                      Identification code 20–0125–0–1–371
                      2012 actual
                      2013 CR
                      2014 est.

                      Obligations by program activity:

                      0001
                      Direct program activity
                      18,519

                      0900
                      Total new obligations (object class 33.0)
                      18,519

                      Budgetary Resources:

                      Unobligated balance:

                      1000
                      Unobligated balance brought forward, Oct 1
                      231,034
                      212,515
                      265,881

                      Budget authority:

                      Appropriations, mandatory:

                      1200
                      Appropriation

                      53,366

                      1260
                      Appropriations, mandatory (total)

                      53,366

                      1930
                      Total budgetary resources available
                      231,034
                      265,881
                      265,881

                      Memorandum (non-add) entries:

                      1941
                      Unexpired unobligated balance, end of year
                      212,515
                      265,881
                      265,881

                      Change in obligated balance:

                      Unpaid obligations:

                      3010
                      Obligations incurred, unexpired accounts
                      18,519

                      3020
                      Outlays (gross)
                      –18,519

                      Budget authority and outlays, net:

                      Mandatory:

                      4090
                      Budget authority, gross

                      53,366

                      Outlays, gross:

                      4101
                      Outlays from mandatory balances
                      18,519

                      4180
                      Budget authority, net (total)

                      53,366

                      4190
                      Outlays, net (total)
                      18,519

             In 2008, under temporary authority granted by Section 1117 of the Housing and Economic Recovery Act of 2008 (P.L. 110–289),
                Treasury entered into agreements with Fannie Mae and Freddie Mac (the "GSEs") to purchase senior preferred stock of each GSE
                and to transfer up to $100 billion in funds when needed to ensure that each company maintains a positive net worth.  In May
                2009, Treasury increased the Preferred Stock Purchase Agreement (PSPA) funding commitment caps to $200 billion for each GSE,
                and in December 2009 Treasury modified the funding commitment caps in the PSPAs to be the greater of $200 billion or $200
                billion plus cumulative net worth deficits experienced during 2010–2012, less any surplus remaining as of December 31, 2012.
                Treasury's authority to purchase obligations or other securities of the GSEs or to increase the funding commitment expired
                on December 31, 2009.  As of December 31, 2012, Treasury had made payments of $187.5 billion under the PSPAs and received
                $55.2 billion in scheduled dividend payments.

             GSE Mortgage-Backed Securities Purchase Program Account

             Program and Financing (in millions of dollars)

                      Identification code 20–0126–0–1–371
                      2012 actual
                      2013 CR
                      2014 est.

                      Obligations by program activity:

                      0010
                      Financial Agent Services
                      21
                      11
                      10

                      Credit program obligations:

                      0705
                      Reestimates of direct loan subsidy
                      105
                      432

                      0706
                      Interest on reestimates of direct loan subsidy
                      32
                      105

                      0791
                      Direct program activities, subtotal
                      137
                      537

                      0900
                      Total new obligations
                      158
                      548
                      10

                      Budgetary Resources:

                      Budget authority:

                      Appropriations, mandatory:

                      1200
                      Appropriation
                      143
                      537

                      1221
                      Appropriations transferred from other accts [20–1802]
                      15
                      11
                      10

                      1260
                      Appropriations, mandatory (total)
                      158
                      548
                      10

                      1930
                      Total budgetary resources available
                      158
                      548
                      10

                      Change in obligated balance:

                      Unpaid obligations:

                      3000
                      Unpaid obligations, brought forward, Oct 1
                      4
                      10
                      12

                      3010
                      Obligations incurred, unexpired accounts
                      158
                      548
                      10

                      3020
                      Outlays (gross)
                      –152
                      –546
                      –10

                      3050
                      Unpaid obligations, end of year
                      10
                      12
                      12

                      Memorandum (non-add) entries:

                      3100
                      Obligated balance, start of year
                      4
                      10
                      12

                      3200
                      Obligated balance, end of year
                      10
                      12
                      12

                      Budget authority and outlays, net:

                      Mandatory:

                      4090
                      Budget authority, gross
                      158
                      548
                      10

                      Outlays, gross:

                      4100
                      Outlays from new mandatory authority
                      148
                      537
                      10

                      4101
                      Outlays from mandatory balances
                      4
                      9

                      4110
                      Outlays, gross (total)
                      152
                      546
                      10

                      4180
                      Budget authority, net (total)
                      158
                      548
                      10

                      4190
                      Outlays, net (total)
                      152
                      546
                      10

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

                      Identification code 20–0126–0–1–371
                      2012 actual
                      2013 CR
                      2014 est.

                      Direct loan subsidy outlays:

                      134002
                      New Issue Bond Program SF
                      –172

                      134003
                      New Issue Bond Program MF
                      –14

                      134999
                      Total subsidy outlays
                      –186

                      Direct loan upward reestimates:

                      135001
                      GSE MBS Purchases

                      55

                      135002
                      New Issue Bond Program SF
                      24
                      461

                      135003
                      New Issue Bond Program MF
                      113
                      21

                      135999
                      Total upward reestimate budget authority
                      137
                      537

                      Direct loan downward reestimates:

                      137001
                      GSE MBS Purchases
                      –7,457
                      –760

                      137002
                      New Issue Bond Program SF
                      –141

                      137999
                      Total downward reestimate budget authority
                      –7,598
                      –760

              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.  Treasury completed
                the orderly disposition of its MBS portfolio on March 19, 2012.

             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. 110–289) 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 20–0126–0–1–371
                      2012 actual
                      2013 CR
                      2014 est.

                      Direct obligations:

                      25.1
                      Advisory and assistance services
                      21
                      11
                      10

                      41.0
                      Grants, subsidies, and contributions
                      137
                      537

                      99.9
                      Total new obligations
                      158
                      548
                      10

             GSE Mortgage-Backed Securities Purchase Direct Loan Financing Account

             Program and Financing (in millions of dollars)

                      Identification code 20–4272–0–3–371
                      2012 actual
                      2013 CR
                      2014 est.

                      Obligations by program activity:

                      Credit program obligations:

                      0713
                      Payment of interest to Treasury
                      1,055

                      0742
                      Downward reestimate paid to receipt account
                      7,039
                      752

                      0743
                      Interest on downward reestimates
                      418
                      8

                      0900
                      Total new obligations
                      8,512
                      760

                      Budgetary Resources:

                      Unobligated balance:

                      1000
                      Unobligated balance brought forward, Oct 1
                      7,397
                      705

                      1023
                      Unobligated balances applied to repay debt
                      –7,397

                      1050
                      Unobligated balance (total)

                      705

                      Financing authority:

                      Borrowing authority, mandatory:

                      1400
                      Borrowing authority
                      7,457

                      1440
                      Borrowing authority, mandatory (total)
                      7,457

                      Spending authority from offsetting collections, mandatory:

                      1800
                      Collected
                      73,710
                      55

                      1825
                      Spending authority from offsetting collections applied to repay debt
                      –71,950

                      1850
                      Spending auth from offsetting collections, mand (total)
                      1,760
                      55

                      1900
                      Financing authority (total)
                      9,217
                      55

                      1930
                      Total budgetary resources available
                      9,217
                      760

                      Memorandum (non-add) entries:

                      1941
                      Unexpired unobligated balance, end of year
                      705

                      Change in obligated balance:

                      Unpaid obligations:

                      3000
                      Unpaid obligations, brought forward, Oct 1

                      760

                      3010
                      Obligations incurred, unexpired accounts
                      8,512
                      760

                      3020
                      Financing disbursements (gross)
                      –8,512

                      3050
                      Unpaid obligations, end of year

                      760
                      760

                      Memorandum (non-add) entries:

                      3100
                      Obligated balance, start of year

                      760

                      3200
                      Obligated balance, end of year

                      760
                      760

                      Financing authority and disbursements, net:

                      Mandatory:

                      4090
                      Financing authority, gross
                      9,217
                      55

                      Financing disbursements:

                      4110
                      Financing disbursements, gross
                      8,512

                      Offsets against gross financing authority and disbursements:

                      Offsetting collections (collected) from:

                      4120
                      Federal sources

                      –55

                      4122
                      Interest on uninvested funds
                      –524

                      4123
                      Non-Federal sources- Interest
                      –2,601

                      4123
                      Non-Federal sources - Principal
                      –70,585

                      4130
                      Offsets against gross financing auth and disbursements (total)
                      –73,710
                      –55

                      4160
                      Financing authority, net (mandatory)
                      –64,493

                      4170
                      Financing disbursements, net (mandatory)
                      –65,198
                      –55

                      4180
                      Financing authority, net (total)
                      –64,493

                      4190
                      Financing disbursements, net (total)
                      –65,198
                      –55

          Status of Direct Loans (in millions of dollars)

                      Identification code 20–4272–0–3–371
                      2012 actual
                      2013 CR
                      2014 est.

                      Cumulative balance of direct loans outstanding:

                      1210
                      Outstanding, start of year
                      70,586

                      1251
                      Repayments: Repayments and prepayments
                      –70,586

                      1290
                      Outstanding, end of year

             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 20–4272–0–3–371
                      2011 actual
                      2012 actual

                      ASSETS:

                      1101
                      Federal assets: Fund balances with Treasury
                      7,397
                      705

                      Net value of assets related to post-1991 direct loans receivable:

                      1401
                      Direct loans receivable, gross
                      70,586

                      1405
                      Allowance for subsidy cost (-)
                      1,831

                      1499
                      Net present value of assets related to direct loans
                      72,417

                      1999
                      Total assets
                      79,814
                      705

                      LIABILITIES:

                      Federal liabilities:

                      2103
                      Debt
                      71,890

                      2105
                      Other Liabilities without Related Budgetary Obligations
                      7,924
                      705

                      2999
                      Total liabilities
                      79,814
                      705

                      4999
                      Total liabilities and net position
                      79,814
                      705

             State HFA Direct Loan Financing Account

             Program and Financing (in millions of dollars)

                      Identification code 20–4298–0–3–371
                      2012 actual
                      2013 CR
                      2014 est.

                      Obligations by program activity:

                      Credit program obligations:

                      0713
                      Payment of interest to Treasury
                      564
                      477
                      419

                      0741
                      Modification savings
                      373

                      0742
                      Downward reestimate paid to receipt account
                      141

                      0900
                      Total new obligations
                      1,078
                      477
                      419

                      Budgetary Resources:

                      Unobligated balance:

                      1000
                      Unobligated balance brought forward, Oct 1
                      31
                      377
                      425

                      1021
                      Recoveries of prior year unpaid obligations
                      2,884

                      1023
                      Unobligated balances applied to repay debt
                      –150

                      1024
                      Unobligated balance of borrowing authority withdrawn
                      –2,688

                      1050
                      Unobligated balance (total)
                      77
                      377
                      425

                      Financing authority:

                      Appropriations, mandatory:

                      1200
                      Appropriation
                      113
                      16

                      1236
                      Appropriations applied to repay debt
                      –113
                      –16

                      Borrowing authority, mandatory:

                      1400
                      Borrowing authority
                      514
                      47

                      1440
                      Borrowing authority, mandatory (total)
                      514
                      47

                      Spending authority from offsetting collections, mandatory:

                      1800
                      Collected
                      1,972
                      2,567
                      1,216

                      1801
                      Change in uncollected payments, Federal sources
                      6

                      1825
                      Spending authority from offsetting collections applied to repay debt
                      –1,114
                      –2,089
                      –797

                      1850
                      Spending auth from offsetting collections, mand (total)
                      864
                      478
                      419

                      1900
                      Financing authority (total)
                      1,378
                      525
                      419

                      1930
                      Total budgetary resources available
                      1,455
                      902
                      844

                      Memorandum (non-add) entries:

                      1941
                      Unexpired unobligated balance, end of year
                      377
                      425
                      425

                      Change in obligated balance:

                      Unpaid obligations:

                      3000
                      Unpaid obligations, brought forward, Oct 1
                      7,118
                      4,421
                      4,421

                      3010
                      Obligations incurred, unexpired accounts
                      1,078
                      477
                      419

                      3020
                      Financing disbursements (gross)
                      –891
                      –477
                      –419

                      3040
                      Recoveries of prior year unpaid obligations, unexpired
                      –2,884

                      3050
                      Unpaid obligations, end of year
                      4,421
                      4,421
                      4,421

                      Uncollected payments:

                      3060
                      Uncollected pymts, Fed sources, brought forward, Oct 1

                      –6
                      –6

                      3070
                      Change in uncollected pymts, Fed sources, unexpired
                      –6

                      3090
                      Uncollected pymts, Fed sources, end of year
                      –6
                      –6
                      –6

                      Memorandum (non-add) entries:

                      3100
                      Obligated balance, start of year
                      7,118
                      4,415
                      4,415

                      3200
                      Obligated balance, end of year
                      4,415
                      4,415
                      4,415

                      Financing authority and disbursements, net:

                      Mandatory:

                      4090
                      Financing authority, gross
                      1,378
                      525
                      419

                      Financing disbursements:

                      4110
                      Financing disbursements, gross
                      891
                      477
                      419

                      Offsets against gross financing authority and disbursements:

                      Offsetting collections (collected) from:

                      4120
                      Federal sources
                      –137
                      –482

                      4122
                      Interest on uninvested funds
                      –45
                      –35
                      –17

                      4123
                      Non-Federal sources - Interest
                      –1,790
                      –359
                      –348

                      4123
                      Non-Federal sources - Principal

                      –1,664
                      –833

                      4123
                      Non-Federal sources - Other

                      –27
                      –18

                      4130
                      Offsets against gross financing auth and disbursements (total)
                      –1,972
                      –2,567
                      –1,216

                      Additional offsets against financing authority only (total):

                      4140
                      Change in uncollected pymts, Fed sources, unexpired
                      –6

                      4160
                      Financing authority, net (mandatory)
                      –600
                      –2,042
                      –797

                      4170
                      Financing disbursements, net (mandatory)
                      –1,081
                      –2,090
                      –797

                      4180
                      Financing authority, net (total)
                      –600
                      –2,042
                      –797

                      4190
                      Financing disbursements, net (total)
                      –1,081
                      –2,090
                      –797

          Status of Direct Loans (in millions of dollars)

                      Identification code 20–4298–0–3–371
                      2012 actual
                      2013 CR
                      2014 est.

                      Cumulative balance of direct loans outstanding:

                      1210
                      Outstanding, start of year
                      15,143
                      13,683
                      12,019

                      1231
                      Disbursements: Direct loan disbursements

                      1251
                      Repayments: Repayments and prepayments
                      –1,460
                      –1,664
                      –833

                      1290
                      Outstanding, end of year
                      13,683
                      12,019
                      11,186

             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 20–4298–0–3–371
                      2011 actual
                      2012 actual

                      ASSETS:

                      1101
                      Federal assets: Fund balances with Treasury
                      515
                      658

                      Net value of assets related to post-1991 direct loans receivable:

                      1401
                      Direct loans receivable, gross
                      15,143
                      13,683

                      1405
                      Allowance for subsidy cost (-)
                      –670
                      –539

                      1499
                      Net present value of assets related to direct loans
                      14,473
                      13,144

                      1999
                      Total assets
                      14,988
                      13,802

                      LIABILITIES:

                      2103
                      Federal liabilities: Debt
                      14,988
                      13,802

                      4999
                      Total liabilities and net position
                      14,988
                      13,802

          Trust Funds
             Capital Magnet Fund, Community Develpment Financial Institutions

             Program and Financing (in millions of dollars)

                      Identification code 20–8524–0–7–451
                      2012 actual
                      2013 CR
                      2014 est.

                      Change in obligated balance:

                      Unpaid obligations:

                      3000
                      Unpaid obligations, brought forward, Oct 1
                      5

                      3020
                      Outlays (gross)
                      –5

                      Memorandum (non-add) entries:

                      3100
                      Obligated balance, start of year
                      5

                      Budget authority and outlays, net:

                      Discretionary:

                      Outlays, gross:

                      4011
                      Outlays from discretionary balances
                      5

                      4190
                      Outlays, net (total)
                      5

             The Housing and Economic Recovery Act (HERA) of 2008 (P.L. 110–289) 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.

             All CMF funds were disbursed in FY 2012, and the program has not received additional appropriations or deposits since its
                inception in FY 2010.  In FY 2013, the CDFI Fund will baseline awardee performance reporting.  Pursuant to the program's assistance
                agreements, awardees are required in the first five years to report on leveraging and use of CMF dollars, and once the funds
                are fully deployed, are required to report annually the number of affordable housing units developed, the number and percentage
                of low-income renters or owners, and the number and percentage of very low-income renters or owners.

             Gifts and Bequests

             Program and Financing (in millions of dollars)

                      Identification code 20–8790–0–7–803
                      2012 actual
                      2013 CR
                      2014 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 U.S.C. 321 to receive gifts and bequests to the Department.  These funds support
                the restoration of the Treasury building and historical collection of art, furniture, and artifacts owned by the Department.
                Recent Treasury building gifts have funded the restoration of the trompe l'oeil wall decoration, the Cash Room ceiling, the
                monumental West Dome, and the West Lobby finishes and chandelier. The fund is also used as an endowment for Treasury's restored
                rooms.

             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 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, [$102,407,000]$103,909,000, of which not to exceed $34,335,000 shall remain available until September 30, [2015]2016: Provided, That funds appropriated in this account may be used to procure personal services contracts.  Note.—A full-year 2013 appropriation for this account was not enacted at the time the budget was prepared; therefore, the
                budget assumes this account is operating under the Continuing Appropriations Resolution, 2013 (P.L. 112–175). The amounts
                included for 2013 reflect the annualized level provided by the continuing resolution.
          Program and Financing (in millions of dollars)

                      Identification code 20–0173–0–1–751
                      2012 actual
                      2013 CR
                      2014 est.

                      Obligations by program activity:

                      0001
                      BSA administration and Analysis
                      109
                      111
                      104

                      0002
                      Regulatory support programs, including money services businesses
                      1

                      0799
                      Total direct obligations
                      110
                      111
                      104

                      0801
                      Reimbursable program
                      8
                      3
                      3

                      0900
                      Total new obligations
                      118
                      114
                      107

                      Budgetary Resources:

                      Unobligated balance:

                      1000
                      Unobligated balance brought forward, Oct 1
                      31
                      31
                      31

                      Budget authority:

                      Appropriations, discretionary:

                      1100
                      Appropriation
                      111
                      111
                      104

                      1160
                      Appropriation, discretionary (total)
                      111
                      111
                      104

                      Spending authority from offsetting collections, discretionary:

                      1700
                      Collected
                      2
                      3
                      3

                      1701
                      Change in uncollected payments, Federal sources
                      6

                      1750
                      Spending auth from offsetting collections, disc (total)
                      8
                      3
                      3

                      1900
                      Budget authority (total)
                      119
                      114
                      107

                      1930
                      Total budgetary resources available
                      150
                      145
                      138

                      Memorandum (non-add) entries:

                      1940
                      Unobligated balance expiring
                      –1

                      1941
                      Unexpired unobligated balance, end of year
                      31
                      31
                      31

                      Change in obligated balance:

                      Unpaid obligations:

                      3000
                      Unpaid obligations, brought forward, Oct 1
                      27
                      35
                      25

                      3010
                      Obligations incurred, unexpired accounts
                      118
                      114
                      107

                      3020
                      Outlays (gross)
                      –109
                      –124
                      –109

                      3041
                      Recoveries of prior year unpaid obligations, expired
                      –1

                      3050
                      Unpaid obligations, end of year
                      35
                      25
                      23

                      Uncollected payments:

                      3060
                      Uncollected pymts, Fed sources, brought forward, Oct 1
                      –9
                      –7
                      –7

                      3070
                      Change in uncollected pymts, Fed sources, unexpired
                      –6

                      3071
                      Change in uncollected pymts, Fed sources, expired
                      8

                      3090
                      Uncollected pymts, Fed sources, end of year
                      –7
                      –7
                      –7

                      Memorandum (non-add) entries:

                      3100
                      Obligated balance, start of year
                      18
                      28
                      18

                      3200
                      Obligated balance, end of year
                      28
                      18
                      16

                      Budget authority and outlays, net:

                      Discretionary:

                      4000
                      Budget authority, gross
                      119
                      114
                      107

                      Outlays, gross:

                      4010
                      Outlays from new discretionary authority
                      73
                      87
                      81

                      4011
                      Outlays from discretionary balances
                      36
                      37
                      28

                      4020
                      Outlays, gross (total)
                      109
                      124
                      109

                      Offsets against gross budget authority and outlays:

                      Offsetting collections (collected) from:

                      4030
                      Federal sources
                      –10
                      –3
                      –3

                      Additional offsets against gross budget authority only:

                      4050
                      Change in uncollected pymts, Fed sources, unexpired
                      –6

                      4052
                      Offsetting collections credited to expired accounts
                      8

                      4060
                      Additional offsets against budget authority only (total)
                      2

                      4070
                      Budget authority, net (discretionary)
                      111
                      111
                      104

                      4080
                      Outlays, net (discretionary)
                      99
                      121
                      106

                      4180
                      Budget authority, net (total)
                      111
                      111
                      104

                      4190
                      Outlays, net (total)
                      99
                      121
                      106

              The mission of FinCEN is to safeguard the financial system from illicit activity, combat money laundering, and promote national
                security through the collection, analysis, and dissemination of financial intelligence and strategic use of financial authorities.
                FinCEN carries out its mission by exercising regulatory functions under the Bank Secrecy Act; targeting examination and enforcement
                efforts in high risk areas; receiving and maintaining financial transaction data; analyzing and disseminating the data for
                law enforcement purposes; and serving as the financial intelligence unit of the United States, which involves building global
                cooperation with counterpart organizations in foreign countries and international groups.

          Object Classification (in millions of dollars)

                      Identification code 20–0173–0–1–751
                      2012 actual
                      2013 CR
                      2014 est.

                      Direct obligations:

                      11.1
                      Personnel compensation: Full-time permanent
                      34
                      40
                      40

                      12.1
                      Civilian personnel benefits
                      10
                      11
                      11

                      21.0
                      Travel and transportation of persons
                      1
                      1
                      1

                      23.1
                      Rental payments to GSA
                      5
                      6
                      7

                      23.3
                      Communications, utilities, and miscellaneous charges
                      1
                      1
                      2

                      25.1
                      Advisory and assistance services
                      2
                      2
                      1

                      25.2
                      Other services from non-Federal sources
                      8
                      13
                      9

                      25.3
                      Other goods and services from Federal sources
                      12
                      7
                      7

                      25.4
                      Operation and maintenance of facilities

                      1
                      1

                      25.7
                      Operation and maintenance of equipment
                      12
                      19
                      18

                      26.0
                      Supplies and materials
                      1
                      1
                      1

                      31.0
                      Equipment
                      24
                      9
                      6

                      99.0
                      Direct obligations
                      110
                      111
                      104

                      99.0
                      Reimbursable obligations
                      8
                      3
                      3

                      99.9
                      Total new obligations
                      118
                      114
                      107

          Employment Summary

                      Identification code 20–0173–0–1–751
                      2012 actual
                      2013 CR
                      2014 est.

                      1001
                      Direct civilian full-time equivalent employment
                      299
                      345
                      340

                      2001
                      Reimbursable civilian full-time equivalent employment
                      2
                      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]Bureau of the Fiscal Service, $360,165,000[$360,531,000]; of which not to exceed $4,210,000, to remain available until September 30, [2015]2016, is for information systems modernization initiatives; and of which $8,740,000 shall remain available until September 30, 2016 for expenses related to the consolidation of Financial
                Management Service and the Bureau of the Public Debt;  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 101–380. Note.—A full-year 2013 appropriation for this account was not enacted at the time the budget was prepared; therefore, the
                budget assumes this account is operating under the Continuing Appropriations Resolution, 2013 (P.L. 112–175). The amounts
                included for 2013 reflect the annualized level provided by the continuing resolution.
          Special and Trust Fund Receipts (in millions of dollars)

                      Identification code 20–0520–0–1–800
                      2012 actual
                      2013 CR
                      2014 est.

                      0100
                      Balance, start of year
                      3
                      3
                      26

                      Receipts:

                      0220
                      Debt Collection
                      97
                      97
                      97

                      0400
                      Total: Balances and collections
                      100
                      100
                      123

                      Appropriations:

                      0500
                      Salaries and Expenses, Fiscal Service
                      –97
                      –74
                      –89

                      0799
                      Balance, end of year
                      3
                      26
                      34

          Program and Financing (in millions of dollars)

                      Identification code 20–0520–0–1–800
                      2012 actual
                      2013 CR
                      2014 est.

                      Obligations by program activity:

                      0001
                      Collections
                      23
                      21
                      22

                      0002
                      Debt Collection
                      87
                      74
                      89

                      0003
                      DoNOT Pay  Business Center
                      5
                      10
                      5

                      0004
                      Government Agency Investment Services
                      16
                      16
                      14

                      0005
                      Government-wide Accounting and Reporting
                      72
                      65
                      65

                      0006
                      Payments
                      121
                      133
                      126

                      0007
                      Retail Securities Services
                      108
                      117
                      101

                      0008
                      Summary Debt Accounting
                      19
                      9
                      5

                      0009
                      Wholesale Securities Services
                      18
                      24
                      22

                      0799
                      Total direct obligations
                      469
                      469
                      449

                      0801
                      Reimbursable program activity
                      172
                      174
                      150

                      0900
                      Total new obligations
                      641
                      643
                      599

                      Budgetary Resources:

                      Unobligated balance:

                      1000
                      Unobligated balance brought forward, Oct 1
                      99
                      114
                      117

                      1012
                      Unobligated balance transfers between expired and unexpired accounts
                      4
                      3
                      3

                      1021
                      Recoveries of prior year unpaid obligations
                      2
                      2
                      2

                      1050
                      Unobligated balance (total)
                      105
                      119
                      122

                      Budget authority:

                      Appropriations, discretionary:

                      1100
                      Appropriation
                      389
                      393
                      360

                      1120
                      Appropriations transferred to other accts [20–0520]
                      –15
                      –5
                      –14

                      1121
                      Appropriations transferred from other accts [20–0520]
                      15
                      5
                      14

                      1160
                      Appropriation, discretionary (total)
                      389
                      393
                      360

                      Appropriations, mandatory:

                      1201
                      Special Fund 20–5445
                      97
                      74
                      89

                      1260
                      Appropriations, mandatory (total)
                      97
                      74
                      89

                      Spending authority from offsetting collections, discretionary:

                      1700
                      Collected
                      150
                      173
                      150

                      1700
                      Offsetting collections (user fees)
                      2
                      1

                      1701
                      Change in uncollected payments, Federal sources
                      20

                      1750
                      Spending auth from offsetting collections, disc (total)
                      172
                      174
                      150

                      1900
                      Budget authority (total)
                      658
                      641
                      599

                      1930
                      Total budgetary resources available
                      763
                      760
                      721

                      Memorandum (non-add) entries:

                      1940
                      Unobligated balance expiring
                      –8

                      1941
                      Unexpired unobligated balance, end of year
                      114
                      117
                      122

                      Special and non-revolving trust funds:

                      1951
                      Unobligated balance expiring
                      2
                      2
                      2

                      1952
                      Expired unobligated balance, start of year
                      4
                      4
                      4

                      1953
                      Expired unobligated balance, end of year
                      4
                      4
                      4

                      Change in obligated balance:

                      Unpaid obligations:

                      3000
                      Unpaid obligations, brought forward, Oct 1
                      126
                      108
                      54

                      3010
                      Obligations incurred, unexpired accounts
                      641
                      643
                      599

                      3011
                      Obligations incurred, expired accounts
                      5

                      3020
                      Outlays (gross)
                      –648
                      –695
                      –589

                      3040
                      Recoveries of prior year unpaid obligations, unexpired
                      –2
                      –2
                      –2

                      3041
                      Recoveries of prior year unpaid obligations, expired
                      –14

                      3050
                      Unpaid obligations, end of year
                      108
                      54
                      62

                      Uncollected payments:

                      3060
                      Uncollected pymts, Fed sources, brought forward, Oct 1
                      –24
                      –26
                      –26

                      3070
                      Change in uncollected pymts, Fed sources, unexpired
                      –20

                      3071
                      Change in uncollected pymts, Fed sources, expired
                      18

                      3090
                      Uncollected pymts, Fed sources, end of year
                      –26
                      –26
                      –26

                      Memorandum (non-add) entries:

                      3100
                      Obligated balance, start of year
                      102
                      82
                      28

                      3200
                      Obligated balance, end of year
                      82
                      28
                      36

                      Budget authority and outlays, net:

                      Discretionary:

                      4000
                      Budget authority, gross
                      561
                      567
                      510

                      Outlays, gross:

                      4010
                      Outlays from new discretionary authority
                      489
                      488
                      439

                      4011
                      Outlays from discretionary balances
                      71
                      52
                      61

                      4020
                      Outlays, gross (total)
                      560
                      540
                      500

                      Offsets against gross budget authority and outlays:

                      Offsetting collections (collected) from:

                      4030
                      Baseline Program [Text]
                      –165
                      –173
                      –150

                      4033
                      Baseline Program [Text]
                      –3
                      –1

                      4040
                      Offsets against gross budget authority  and outlays (total)
                      –168
                      –174
                      –150

                      Additional offsets against gross budget authority only:

                      4050
                      Change in uncollected pymts, Fed sources, unexpired
                      –20

                      4052
                      Offsetting collections credited to expired accounts
                      16

                      4060
                      Additional offsets against budget authority only (total)
                      –4

                      4070
                      Budget authority, net (discretionary)
                      389
                      393
                      360

                      4080
                      Outlays, net (discretionary)
                      392
                      366
                      350

                      Mandatory:

                      4090
                      Budget authority, gross
                      97
                      74
                      89

                      Outlays, gross:

                      4100
                      Outlays from new mandatory authority

                      62
                      78

                      4101
                      Outlays from mandatory balances
                      88
                      93
                      11

                      4110
                      Outlays, gross (total)
                      88
                      155
                      89

                      4180
                      Budget authority, net (total)
                      486
                      467
                      449

                      4190
                      Outlays, net (total)
                      480
                      521
                      439

              On October 7, 2012, the administrative operations provided under the Bureau of the Public Debt and the Financial Management
                Service were consolidated into the Bureau of the Fiscal Service.  This consolidation eliminates duplicative functions and
                improves the Department's ability to provide financial management leadership across the Federal Government while maintaining
                existing core federal financial management operations. This includes 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 Bureau 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.

          Object Classification (in millions of dollars)

                      Identification code 20–0520–0–1–800
                      2012 actual
                      2013 CR
                      2014 est.

                      Direct obligations:

                      Personnel compensation:

                      11.1
                      Full-time permanent
                      151
                      201
                      194

                      11.1
                      Full-time permanent
                      34

                      11.3
                      Other than full-time permanent
                      3
                      2
                      2

                      11.5
                      Other personnel compensation
                      2
                      7
                      7

                      11.8
                      Special personal services payments
                      4
                      32
                      37

                      11.9
                      Total personnel compensation
                      194
                      242
                      240

                      12.1
                      Civilian personnel benefits
                      45
                      55
                      50

                      12.1
                      Civilian personnel benefits
                      9

                      13.0
                      Benefits for former personnel
                      2

                      1

                      21.0
                      Travel and transportation of persons
                      2
                      4
                      4

                      21.0
                      Travel and transportation of persons
                      1

                      23.1
                      Rental payments to GSA
                      21
                      26
                      26

                      23.1
                      Rental payments to GSA
                      1

                      23.2
                      Rental payments to others
                      1
                      1
                      1

                      23.3
                      Communications, utilities, and miscellaneous charges
                      10
                      13
                      13

                      23.3
                      Communications, utilities, and miscellaneous charges
                      5

                      24.0
                      Printing and reproduction

                      1

                      25.1
                      Advisory and assistance services
                      4
                      10
                      15

                      25.1
                      Advisory and assistance services
                      7

                      25.2
                      Other services from non-Federal sources
                      39
                      25
                      26

                      25.2
                      Other services from non-Federal sources
                      20

                      25.3
                      Other goods and services from Federal sources
                      85
                      60
                      43

                      25.3
                      Other goods and services from Federal sources
                      4

                      25.4
                      Operation and maintenance of facilities
                      2
                      2
                      1

                      25.7
                      Operation and maintenance of equipment
                      3
                      13
                      9

                      25.7
                      Operation and maintenance of equipment
                      1

                      26.0
                      Supplies and materials
                      3
                      4
                      4

                      26.0
                      Supplies and materials
                      1

                      31.0
                      Equipment
                      3
                      11
                      12

                      31.0
                      Equipment
                      3

                      32.0
                      Land and structures
                      2
                      2
                      4

                      32.0
                      Land and structures
                      1

                      99.0
                      Direct obligations
                      469
                      469
                      449

                      99.0
                      Reimbursable obligations
                      172
                      174
                      150

                      99.9
                      Total new obligations
                      641
                      643
                      599

          Employment Summary

                      Identification code 20–0520–0–1–800
                      2012 actual
                      2013 CR
                      2014 est.

                      1001
                      Direct civilian full-time equivalent employment
                      2,171
                      2,310
                      2,118

                      2001
                      Reimbursable civilian full-time equivalent employment
                      201
                      263
                      254

             Payment to the Yankton Sioux Tribe Development Trust Fund

             Program and Financing (in millions of dollars)

                      Identification code 20–1888–0–1–452
                      2012 actual
                      2013 CR
                      2014 est.

                      Obligations by program activity:

                      0001
                      Direct program activity

                      32

                      0900
                      Total new obligations (object class 94.0)

                      32

                      Budgetary Resources:

                      Budget authority:

                      Appropriations, mandatory:

                      1200
                      Appropriation

                      32

                      1260
                      Appropriations, mandatory (total)

                      32

                      1930
                      Total budgetary resources available

                      32

                      Change in obligated balance:

                      Unpaid obligations:

                      3010
                      Obligations incurred, unexpired accounts

                      32

                      3020
                      Outlays (gross)

                      –32

                      Budget authority and outlays, net:

                      Mandatory:

                      4090
                      Budget authority, gross

                      32

                      Outlays, gross:

                      4100
                      Outlays from new mandatory authority

                      32

                      4180
                      Budget authority, net (total)

                      32

                      4190
                      Outlays, net (total)

                      32

             The Yankton Sioux Tribe Development Trust Fund was established by P.L. 107–331 to carry out projects and programs under section
                206 of the act for economic and infrastructure development projects.  The legislation requires principal and a past interest
                amount to be calculated by the Department of the Treasury and transferred into the fund on October 1, 2013.

             Payment to the Santee Sioux Tribe Development Trust Fund

             Program and Financing (in millions of dollars)

                      Identification code 20–1887–0–1–452
                      2012 actual
                      2013 CR
                      2014 est.

                      Obligations by program activity:

                      0001
                      Direct program activity

                      7

                      0900
                      Total new obligations (object class 94.0)

                      7

                      Budgetary Resources:

                      Budget authority:

                      Appropriations, mandatory:

                      1200
                      Appropriation

                      7

                      1260
                      Appropriations, mandatory (total)

                      7

                      1930
                      Total budgetary resources available

                      7

                      Change in obligated balance:

                      Unpaid obligations:

                      3010
                      Obligations incurred, unexpired accounts

                      7

                      3020
                      Outlays (gross)

                      –7

                      Budget authority and outlays, net:

                      Mandatory:

                      4090
                      Budget authority, gross

                      7

                      Outlays, gross:

                      4100
                      Outlays from new mandatory authority

                      7

                      4180
                      Budget authority, net (total)

                      7

                      4190
                      Outlays, net (total)

                      7

             The Santee Sioux Tribe Development Trust Fund was established by P.L. 107–331 to carry out projects and programs under section
                206 of the act for economic and infrastructure development projects.  The legislation requires principal and a past interest
                amount to be calculated by the Department of the Treasury and transferred into the fund on October 1, 2013.

             Reimbursements to Federal Reserve Banks

             Program and Financing (in millions of dollars)

                      Identification code 20–0562–0–1–803
                      2012 actual
                      2013 CR
                      2014 est.

                      Obligations by program activity:

                      0001
                      Direct program activity
                      117
                      113
                      110

                      0900
                      Total new obligations (object class 25.3)
                      117
                      113
                      110

                      Budgetary Resources:

                      Budget authority:

                      Appropriations, mandatory:

                      1200
                      Appropriation
                      117
                      113
                      110

                      1260
                      Appropriations, mandatory (total)
                      117
                      113
                      110

                      1930
                      Total budgetary resources available
                      117
                      113
                      110

                      Change in obligated balance:

                      Unpaid obligations:

                      3000
                      Unpaid obligations, brought forward, Oct 1
                      29
                      28
                      27

                      3010
                      Obligations incurred, unexpired accounts
                      117
                      113
                      110

                      3020
                      Outlays (gross)
                      –118
                      –114
                      –111

                      3050
                      Unpaid obligations, end of year
                      28
                      27
                      26

                      Memorandum (non-add) entries:

                      3100
                      Obligated balance, start of year
                      29
                      28
                      27

                      3200
                      Obligated balance, end of year
                      28
                      27
                      26

                      Budget authority and outlays, net:

                      Mandatory:

                      4090
                      Budget authority, gross
                      117
                      113
                      110

                      Outlays, gross:

                      4100
                      Outlays from new mandatory authority
                      88
                      85
                      83

                      4101
                      Outlays from mandatory balances
                      30
                      29
                      28

                      4110
                      Outlays, gross (total)
                      118
                      114
                      111

                      4180
                      Budget authority, net (total)
                      117
                      113
                      110

                      4190
                      Outlays, net (total)
                      118
                      114
                      111

             This fund was established by the Treasury, Postal Service and General Government Appropriations Act of 1991 (P.L. 101–509,
                104 Stat. 1394) as a permanent, indefinite appropriation 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 20–1851–0–1–908
                      2012 actual
                      2013 CR
                      2014 est.

                      Obligations by program activity:

                      0001
                      Direct program activity
                      2,628
                      2,628
                      2,628

                      0900
                      Total new obligations (object class 41.0)
                      2,628
                      2,628
                      2,628

                      Budgetary Resources:

                      Budget authority:

                      Appropriations, mandatory:

                      1200
                      Appropriation
                      2,628
                      2,628
                      2,628

                      1260
                      Appropriations, mandatory (total)
                      2,628
                      2,628
                      2,628

                      1930
                      Total budgetary resources available
                      2,628
                      2,628
                      2,628

                      Change in obligated balance:

                      Unpaid obligations:

                      3010
                      Obligations incurred, unexpired accounts
                      2,628
                      2,628
                      2,628

                      3020
                      Outlays (gross)
                      –2,628
                      –2,628
                      –2,628

                      Budget authority and outlays, net:

                      Mandatory:

                      4090
                      Budget authority, gross
                      2,628
                      2,628
                      2,628

                      Outlays, gross:

                      4100
                      Outlays from new mandatory authority
                      2,628
                      2,628
                      2,628

                      4180
                      Budget authority, net (total)
                      2,628
                      2,628
                      2,628

                      4190
                      Outlays, net (total)
                      2,628
                      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 20–1805–0–1–452
                      2012 actual
                      2013 CR
                      2014 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:

                      Unpaid obligations:

                      3010
                      Obligations incurred, unexpired accounts
                      436

                      3020
                      Outlays (gross)
                      –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

             The Cheyenne River Sioux Tribal Recovery Trust Fund was established by P.L. 106–511 to carry out projects and programs described
                in the act for economic and infrastructure development projects.  In FY 2012 the balance was transferred to an account in
                the Department of Interior; there will be no further activity.

             Federal Reserve Bank Reimbursement Fund

             Program and Financing (in millions of dollars)

                      Identification code 20–1884–0–1–803
                      2012 actual
                      2013 CR
                      2014 est.

                      Obligations by program activity:

                      0001
                      Federal Reserve Bank services
                      352
                      331
                      395

                      0900
                      Total new obligations (object class 25.2)
                      352
                      331
                      395

                      Budgetary Resources:

                      Budget authority:

                      Appropriations, mandatory:

                      1200
                      Appropriation
                      352
                      331
                      395

                      1260
                      Appropriations, mandatory (total)
                      352
                      331
                      395

                      1900
                      Budget authority (total)
                      352
                      331
                      395

                      1930
                      Total budgetary resources available
                      352
                      331
                      395

                      Change in obligated balance:

                      Unpaid obligations:

                      3000
                      Unpaid obligations, brought forward, Oct 1
                      80
                      88
                      88

                      3010
                      Obligations incurred, unexpired accounts
                      352
                      331
                      395

                      3020
                      Outlays (gross)
                      –344
                      –331
                      –394

                      3050
                      Unpaid obligations, end of year
                      88
                      88
                      89

                      Memorandum (non-add) entries:

                      3100
                      Obligated balance, start of year
                      80
                      88
                      88

                      3200
                      Obligated balance, end of year
                      88
                      88
                      89

                      Budget authority and outlays, net:

                      Mandatory:

                      4090
                      Budget authority, gross
                      352
                      331
                      395

                      Outlays, gross:

                      4100
                      Outlays from new mandatory authority
                      263
                      243
                      306

                      4101
                      Outlays from mandatory balances
                      81
                      88
                      88

                      4110
                      Outlays, gross (total)
                      344
                      331
                      394

                      4180
                      Budget authority, net (total)
                      352
                      331
                      395

                      4190
                      Outlays, net (total)
                      344
                      331
                      394

              This Fund was established by the Treasury and General Government Appropriations Act, 1998, Title I, (P.L. 105–61, 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 20–1710–0–1–803
                      2012 actual
                      2013 CR
                      2014 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:

                      Unpaid obligations:

                      3010
                      Obligations incurred, unexpired accounts
                      1
                      1
                      1

                      3020
                      Outlays (gross)
                      –1
                      –1
                      –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 20–1802–0–1–803
                      2012 actual
                      2013 CR
                      2014 est.

                      Obligations by program activity:

                      0001
                      Financial agent services
                      652
                      655
                      636

                      0900
                      Total new obligations (object class 25.1)
                      652
                      655
                      636

                      Budgetary Resources:

                      Unobligated balance:

                      1021
                      Recoveries of prior year unpaid obligations
                      7

                      1050
                      Unobligated balance (total)
                      7

                      Budget authority:

                      Appropriations, mandatory:

                      1200
                      Appropriation
                      660
                      666
                      646

                      1220
                      Appropriations transferred to other accts [20–0126]
                      –15
                      –11
                      –10

                      1260
                      Appropriations, mandatory (total)
                      645
                      655
                      636

                      1930
                      Total budgetary resources available
                      652
                      655
                      636

                      Change in obligated balance:

                      Unpaid obligations:

                      3000
                      Unpaid obligations, brought forward, Oct 1
                      56
                      66
                      66

                      3010
                      Obligations incurred, unexpired accounts
                      652
                      655
                      636

                      3020
                      Outlays (gross)
                      –635
                      –655
                      –636

                      3040
                      Recoveries of prior year unpaid obligations, unexpired
                      –7

                      3050
                      Unpaid obligations, end of year
                      66
                      66
                      66

                      Memorandum (non-add) entries:

                      3100
                      Obligated balance, start of year
                      56
                      66
                      66

                      3200
                      Obligated balance, end of year
                      66
                      66
                      66

                      Budget authority and outlays, net:

                      Mandatory:

                      4090
                      Budget authority, gross
                      645
                      655
                      636

                      Outlays, gross:

                      4100
                      Outlays from new mandatory authority
                      579
                      589
                      570

                      4101
                      Outlays from mandatory balances
                      56
                      66
                      66

                      4110
                      Outlays, gross (total)
                      635
                      655
                      636

                      4180
                      Budget authority, net (total)
                      645
                      655
                      636

                      4190
                      Outlays, net (total)
                      635
                      655
                      636

             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. 108–100, the "Check Clearing for the 21st Century Act,'' and permanently appropriated by P.L. 108–199,
                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 20–1860–0–1–908
                      2012 actual
                      2013 CR
                      2014 est.

                      Obligations by program activity:

                      0001
                      Interest of uninvested funds
                      21
                      24
                      24

                      0900
                      Total new obligations (object class 43.0)
                      21
                      24
                      24

                      Budgetary Resources:

                      Budget authority:

                      Appropriations, mandatory:

                      1200
                      Appropriation
                      21
                      24
                      24

                      1260
                      Appropriations, mandatory (total)
                      21
                      24
                      24

                      1930
                      Total budgetary resources available
                      21
                      24
                      24

                      Change in obligated balance:

                      Unpaid obligations:

                      3000
                      Unpaid obligations, brought forward, Oct 1
                      25
                      35
                      35

                      3010
                      Obligations incurred, unexpired accounts
                      21
                      24
                      24

                      3020
                      Outlays (gross)
                      –11
                      –24
                      –24

                      3050
                      Unpaid obligations, end of year
                      35
                      35
                      35

                      Memorandum (non-add) entries:

                      3100
                      Obligated balance, start of year
                      25
                      35
                      35

                      3200
                      Obligated balance, end of year
                      35
                      35
                      35

                      Budget authority and outlays, net:

                      Mandatory:

                      4090
                      Budget authority, gross
                      21
                      24
                      24

                      Outlays, gross:

                      4101
                      Outlays from mandatory balances
                      11
                      24
                      24

                      4180
                      Budget authority, net (total)
                      21
                      24
                      24

                      4190
                      Outlays, net (total)
                      11
                      24
                      24

             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. 94–289); 20 U.S.C. 74a (P.L. 94–418) and 101; 24 U.S.C.
                46 (P.L. 94–290; and 69 Stat. 533).

             Federal Interest Liabilities to States

             Program and Financing (in millions of dollars)

                      Identification code 20–1877–0–1–908
                      2012 actual
                      2013 CR
                      2014 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:

                      Unpaid obligations:

                      3010
                      Obligations incurred, unexpired accounts
                      1
                      2
                      2

                      3020
                      Outlays (gross)
                      –1
                      –2
                      –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. 101–453, 104 Stat. 1058) as amended (P.L. 102–589, 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 20–1880–0–1–908
                      2012 actual
                      2013 CR
                      2014 est.

                      Obligations by program activity:

                      0001
                      Interest paid to credit financing accounts
                      9,929
                      11,902
                      13,317

                      0900
                      Total new obligations (object class 43.0)
                      9,929
                      11,902
                      13,317

                      Budgetary Resources:

                      Budget authority:

                      Appropriations, mandatory:

                      1200
                      Appropriation
                      9,929
                      11,902
                      13,317

                      1260
                      Appropriations, mandatory (total)
                      9,929
                      11,902
                      13,317

                      1900
                      Budget authority (total)
                      9,929
                      11,902
                      13,317

                      1930
                      Total budgetary resources available
                      9,929
                      11,902
                      13,317

                      Change in obligated balance:

                      Unpaid obligations:

                      3000
                      Unpaid obligations, brought forward, Oct 1
                      1

                      3010
                      Obligations incurred, unexpired accounts
                      9,929
                      11,902
                      13,317

                      3020
                      Outlays (gross)
                      –9,930
                      –11,902
                      –13,317

                      Memorandum (non-add) entries:

                      3100
                      Obligated balance, start of year
                      1

                      Budget authority and outlays, net:

                      Mandatory:

                      4090
                      Budget authority, gross
                      9,929
                      11,902
                      13,317

                      Outlays, gross:

                      4100
                      Outlays from new mandatory authority
                      9,929
                      11,902
                      13,317

                      4101
                      Outlays from mandatory balances
                      1

                      4110
                      Outlays, gross (total)
                      9,930
                      11,902
                      13,317

                      4180
                      Budget authority, net (total)
                      9,929
                      11,902
                      13,317

                      4190
                      Outlays, net (total)
                      9,930
                      11,902
                      13,317

             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 20–1895–0–1–808
                      2012 actual
                      2013 CR
                      2014 est.

                      Obligations by program activity:

                      0001
                      Claims for damages
                      2
                      8
                      8

                      0003
                      Claims for contract disputes
                      185
                      76
                      76

                      0091
                      Total claims adjudicated administratively
                      187
                      84
                      84

                      0101
                      Judgments, Court of Claims
                      2,821
                      728
                      555

                      0102
                      Judgments, U.S. courts
                      472
                      3,456
                      1,701

                      0191
                      Total court judgments
                      3,293
                      4,184
                      2,256

                      0900
                      Total new obligations (object class 42.0)
                      3,480
                      4,268
                      2,340

                      Budgetary Resources:

                      Budget authority:

                      Appropriations, mandatory:

                      1200
                      Appropriation
                      3,480
                      4,268
                      2,340

                      1260
                      Appropriations, mandatory (total)
                      3,480
                      4,268
                      2,340

                      1900
                      Budget authority (total)
                      3,480
                      4,268
                      2,340

                      1930
                      Total budgetary resources available
                      3,480
                      4,268
                      2,340

                      Change in obligated balance:

                      Unpaid obligations:

                      3000
                      Unpaid obligations, brought forward, Oct 1
                      20
                      495
                      95

                      3010
                      Obligations incurred, unexpired accounts
                      3,480
                      4,268
                      2,340

                      3020
                      Outlays (gross)
                      –3,005
                      –4,668
                      –2,390

                      3050
                      Unpaid obligations, end of year
                      495
                      95
                      45

                      Memorandum (non-add) entries:

                      3100
                      Obligated balance, start of year
                      20
                      495
                      95

                      3200
                      Obligated balance, end of year
                      495
                      95
                      45

                      Budget authority and outlays, net:

                      Mandatory:

                      4090
                      Budget authority, gross
                      3,480
                      4,268
                      2,340

                      Outlays, gross:

                      4100
                      Outlays from new mandatory authority
                      2,985
                      4,173
                      2,295

                      4101
                      Outlays from mandatory balances
                      20
                      495
                      95

                      4110
                      Outlays, gross (total)
                      3,005
                      4,668
                      2,390

                      4180
                      Budget authority, net (total)
                      3,480
                      4,268
                      2,340

                      4190
                      Outlays, net (total)
                      3,005
                      4,668
                      2,390

             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 95–26 authorized a permanent, indefinite appropriation to pay certain judgments from the General Fund of
                the Treasury.

             Restitution of Forgone Interest

             Program and Financing (in millions of dollars)

                      Identification code 20–1875–0–1–908
                      2012 actual
                      2013 CR
                      2014 est.

                      Obligations by program activity:

                      0001
                      Direct program activity
                      59
                      20

                      0900
                      Total new obligations (object class 43.0)
                      59
                      20

                      Budgetary Resources:

                      Budget authority:

                      Appropriations, mandatory:

                      1200
                      Appropriation
                      59
                      20

                      1260
                      Appropriations, mandatory (total)
                      59
                      20

                      1930
                      Total budgetary resources available
                      59
                      20

                      Change in obligated balance:

                      Unpaid obligations:

                      3000
                      Unpaid obligations, brought forward, Oct 1
                      496

                      3010
                      Obligations incurred, unexpired accounts
                      59
                      20

                      3020
                      Outlays (gross)
                      –555
                      –20

                      Memorandum (non-add) entries:

                      3100
                      Obligated balance, start of year
                      496

                      Budget authority and outlays, net:

                      Mandatory:

                      4090
                      Budget authority, gross
                      59
                      20

                      Outlays, gross:

                      4100
                      Outlays from new mandatory authority
                      59
                      20

                      4101
                      Outlays from mandatory balances
                      496

                      4110
                      Outlays, gross (total)
                      555
                      20

                      4180
                      Budget authority, net (total)
                      59
                      20

                      4190
                      Outlays, net (total)
                      555
                      20

             This account provides funds for the payment of interest on investments in Treasury securities that the Secretary of the Treasury
                has suspended or redeemed. The Secretary is permitted to take such action when Treasury is constrained by the statutory debt
                limit and must take extraordinary measures to avoid defaulting. The Treasury is required to restore all due interest and principal
                to the respective investments.

             Payment to FRA for AMTRAK Debt Restructuring

             Program and Financing (in millions of dollars)

                      Identification code 20–1825–0–1–401
                      2012 actual
                      2013 CR
                      2014 est.

                      Obligations by program activity:

                      0001
                      Direct program activity
                      310
                      57

                      0900
                      Total new obligations (object class 43.0)
                      310
                      57

                      Budgetary Resources:

                      Budget authority:

                      Appropriations, mandatory:

                      1200
                      Appropriation
                      310
                      57

                      1260
                      Appropriations, mandatory (total)
                      310
                      57

                      1930
                      Total budgetary resources available
                      310
                      57

                      Change in obligated balance:

                      Unpaid obligations:

                      3000
                      Unpaid obligations, brought forward, Oct 1

                      2

                      3010
                      Obligations incurred, unexpired accounts
                      310
                      57

                      3020
                      Outlays (gross)
                      –308
                      –59

                      3050
                      Unpaid obligations, end of year
                      2

                      Memorandum (non-add) entries:

                      3100
                      Obligated balance, start of year

                      2

                      3200
                      Obligated balance, end of year
                      2

                      Budget authority and outlays, net:

                      Mandatory:

                      4090
                      Budget authority, gross
                      310
                      57

                      Outlays, gross:

                      4100
                      Outlays from new mandatory authority
                      308
                      57

                      4101
                      Outlays from mandatory balances

                      2

                      4110
                      Outlays, gross (total)
                      308
                      59

                      4180
                      Budget authority, net (total)
                      310
                      57

                      4190
                      Outlays, net (total)
                      308
                      59

             This current, indefinite appropriation was established pursuant to Public Law 110–432 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 20–0114–0–1–271
                      2012 actual
                      2013 CR
                      2014 est.

                      Budgetary Resources:

                      Budget authority:

                      Spending authority from offsetting collections, mandatory:

                      1800
                      Collected
                      1

                      1820
                      Capital transfer of spending authority from offsetting collections to general fund
                      –1

                      Budget authority and outlays, net:

                      Mandatory:

                      Offsets against gross budget authority and outlays:

                      Offsetting collections (collected) from:

                      4120
                      Federal sources
                      –1

                      4180
                      Budget authority, net (total)
                      –1

                      4190
                      Outlays, net (total)
                      –1

          Status of Guaranteed Loans (in millions of dollars)

                      Identification code 20–0114–0–1–271
                      2012 actual
                      2013 CR
                      2014 est.

                      Addendum:

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

                      2310
                      Outstanding, start of year
                      27
                      27
                      27

                      2351
                      Repayments of loans receivable

                      2361
                      Write-offs of loans receivable

                      2390
                      Outstanding, end of year
                      27
                      27
                      27

             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 and is now in bankruptcy.  The remaining assets will be liquidated.  Further recoveries are anticipated,
                but the amount and timing of those recoveries has not yet been determined.

          Balance Sheet (in millions of dollars)

                      Identification code 20–0114–0–1–271
                      2011 actual
                      2012 actual

                      ASSETS:

                      1701
                      Defaulted guaranteed loans, gross
                      27
                      27

                      1702
                      Interest receivable
                      5
                      5

                      1703
                      Allowance for estimated uncollectible loans and interest (-)
                      –26
                      –26

                      1799
                      Value of assets related to loan guarantees
                      6
                      6

                      1999
                      Total assets
                      6
                      6

                      LIABILITIES:

                      2104
                      Federal liabilities: Resources payable to Treasury
                      6
                      6

                      4999
                      Total liabilities and net position
                      6
                      6

             Continued Dumping and Subsidy Offset

             Special and Trust Fund Receipts (in millions of dollars)

                      Identification code 20–5688–0–2–376
                      2012 actual
                      2013 CR
                      2014 est.

                      0100
                      Balance, start of year

                      25

                      Receipts:

                      0200
                      Antidumping and Countervailing Duties, Continued Dumping and Subsidy Offset
                      125
                      125
                      125

                      0400
                      Total: Balances and collections
                      125
                      125
                      150

                      Appropriations:

                      0500
                      Continued Dumping and Subsidy Offset
                      –125
                      –100
                      –100

                      0799
                      Balance, end of year

                      25
                      50

          Program and Financing (in millions of dollars)

                      Identification code 20–5688–0–2–376
                      2012 actual
                      2013 CR
                      2014 est.

                      Obligations by program activity:

                      0001
                      Continued dumping and subsidy offset
                      418
                      75
                      47

                      0900
                      Total new obligations (object class 41.0)
                      418
                      75
                      47

                      Budgetary Resources:

                      Unobligated balance:

                      1000
                      Unobligated balance brought forward, Oct 1
                      513
                      220
                      245

                      Budget authority:

                      Appropriations, mandatory:

                      1201
                      Appropriation (special or trust fund)
                      125
                      100
                      100

                      1260
                      Appropriations, mandatory (total)
                      125
                      100
                      100

                      1930
                      Total budgetary resources available
                      638
                      320
                      345

                      Memorandum (non-add) entries:

                      1941
                      Unexpired unobligated balance, end of year
                      220
                      245
                      298

                      Change in obligated balance:

                      Unpaid obligations:

                      3010
                      Obligations incurred, unexpired accounts
                      418
                      75
                      47

                      3020
                      Outlays (gross)
                      –418
                      –75
                      –47

                      Budget authority and outlays, net:

                      Mandatory:

                      4090
                      Budget authority, gross
                      125
                      100
                      100

                      Outlays, gross:

                      4101
                      Outlays from mandatory balances
                      418
                      75
                      47

                      4180
                      Budget authority, net (total)
                      125
                      100
                      100

                      4190
                      Outlays, net (total)
                      418
                      75
                      47

             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 20–4109–0–3–803
                      2012 actual
                      2013 CR
                      2014 est.

                      Obligations by program activity:

                      0801
                      Reimbursable program
                      23
                      21
                      19

                      0900
                      Total new obligations (object class 42.0)
                      23
                      21
                      19

                      Budgetary Resources:

                      Unobligated balance:

                      1000
                      Unobligated balance brought forward, Oct 1
                      6
                      5
                      4

                      Budget authority:

                      Appropriations, mandatory:

                      1200
                      Appropriation

                      2
                      2

                      1260
                      Appropriations, mandatory (total)

                      2
                      2

                      Spending authority from offsetting collections, mandatory:

                      1800
                      Collected
                      22
                      18
                      18

                      1850
                      Spending auth from offsetting collections, mand (total)
                      22
                      18
                      18

                      1900
                      Budget authority (total)
                      22
                      20
                      20

                      1930
                      Total budgetary resources available
                      28
                      25
                      24

                      Memorandum (non-add) entries:

                      1941
                      Unexpired unobligated balance, end of year
                      5
                      4
                      5

                      Change in obligated balance:

                      Unpaid obligations:

                      3010
                      Obligations incurred, unexpired accounts
                      23
                      21
                      19

                      3020
                      Outlays (gross)
                      –23
                      –21
                      –19

                      Budget authority and outlays, net:

                      Mandatory:

                      4090
                      Budget authority, gross
                      22
                      20
                      20

                      Outlays, gross:

                      4100
                      Outlays from new mandatory authority
                      16
                      15
                      14

                      4101
                      Outlays from mandatory balances
                      7
                      6
                      5

                      4110
                      Outlays, gross (total)
                      23
                      21
                      19

                      Offsets against gross budget authority and outlays:

                      Offsetting collections (collected) from:

                      4123
                      Non-Federal sources
                      –22
                      –18
                      –18

                      4180
                      Budget authority, net (total)

                      2
                      2

                      4190
                      Outlays, net (total)
                      1
                      3
                      1

             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 108–447 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 110–161.

          Object Classification (in millions of dollars)

                      Identification code 20–4109–0–3–803
                      2012 actual
                      2013 CR
                      2014 est.

                      Reimbursable obligations:

                      42.0
                      Insurance claims and indemnities
                      23
                      21
                      19

                      99.0
                      Reimbursable obligations
                      23
                      21
                      19

          Trust Funds
             Cheyenne River Sioux Tribal Recovery Trust Fund

             Special and Trust Fund Receipts (in millions of dollars)

                      Identification code 20–8620–0–7–452
                      2012 actual
                      2013 CR
                      2014 est.

                      0100
                      Balance, start of year

                      Receipts:

                      0240
                      Payment to the Cheyenne River Sioux Tribal Recovery Trust Fund
                      436

                      0400
                      Total: Balances and collections
                      436

                      Appropriations:

                      0500
                      Cheyenne River Sioux Tribal Recovery Trust Fund
                      –436

                      0799
                      Balance, end of year

          Program and Financing (in millions of dollars)

                      Identification code 20–8620–0–7–452
                      2012 actual
                      2013 CR
                      2014 est.

                      Obligations by program activity:

                      0001
                      Direct program activity
                      436

                      0900
                      Total new obligations (object class 94.0)
                      436

                      Budgetary Resources:

                      Budget authority:

                      Appropriations, mandatory:

                      1201
                      Appropriation (special or trust fund)
                      436

                      1260
                      Appropriations, mandatory (total)
                      436

                      1930
                      Total budgetary resources available
                      436

                      Change in obligated balance:

                      Unpaid obligations:

                      3010
                      Obligations incurred, unexpired accounts
                      436

                      3020
                      Outlays (gross)
                      –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

             This fund was established by P.L. 106–511 to carry out projects and programs described in the act for economic and infrastructure
                development projects.  In FY 2012 the balance was transferred to an account in the Department of Interior; there will be no
                further activity.

             Yankton Sioux Tribe Development Trust Fund

             Special and Trust Fund Receipts (in millions of dollars)

                      Identification code 20–8627–0–7–452
                      2012 actual
                      2013 CR
                      2014 est.

                      0100
                      Balance, start of year

                      Receipts:

                      0240
                      Payment to the Yankton Sioux Tribe Development Trust Fund

                      32

                      0400
                      Total: Balances and collections

                      32

                      Appropriations:

                      0500
                      Yankton Sioux Tribe Development Trust Fund

                      –9

                      0799
                      Balance, end of year

                      23

          Program and Financing (in millions of dollars)

                      Identification code 20–8627–0–7–452
                      2012 actual
                      2013 CR
                      2014 est.

                      Obligations by program activity:

                      0001
                      Direct program activity

                      9

                      0900
                      Total new obligations (object class 94.0)

                      9

                      Budgetary Resources:

                      Budget authority:

                      Appropriations, mandatory:

                      1201
                      Appropriation (special or trust fund)

                      9

                      1260
                      Appropriations, mandatory (total)

                      9

                      1930
                      Total budgetary resources available

                      9

                      Change in obligated balance:

                      Unpaid obligations:

                      3010
                      Obligations incurred, unexpired accounts

                      9

                      3020
                      Outlays (gross)

                      –9

                      Budget authority and outlays, net:

                      Mandatory:

                      4090
                      Budget authority, gross

                      9

                      Outlays, gross:

                      4100
                      Outlays from new mandatory authority

                      9

                      4180
                      Budget authority, net (total)

                      9

                      4190
                      Outlays, net (total)

                      9

             The Yankton Sioux Tribe Development Trust Fund was established by P.L. 107–331 to carry out projects and programs under section
                206 of the act for economic and infrastructure development projects.  The legislation requires principal and a past interest
                amount to be calculated by the Department of the Treasury and transferred into the fund on October 1, 2013. The fund's holdings
                will be transferred to the Department of the Interior/Office of Special Trustee for management of its investments.

             Cheyenne River Sioux Tribe Terrestrial Wildlife Habitat Restoration Trust Fund

             Special and Trust Fund Receipts (in millions of dollars)

                      Identification code 20–8209–0–7–306
                      2012 actual
                      2013 CR
                      2014 est.

                      0100
                      Balance, start of year

                      59
                      58

                      Adjustments:

                      0190
                      Adjustment - data did not pull in from prior year budget.
                      60

                      0199
                      Balance, start of year
                      60
                      59
                      58

                      Receipts:

                      0240
                      Earnings on Investments, Lower Brule Sioux Tribe Terrestrial Wildlife Habitat Restoration Trust Fund

                      1

                      0241
                      Earnings on Investments, Cheyenne River Sioux Tribe Terrestrial Wildlife Habitat Restoration Trust Fund
                      1
                      1
                      1

                      0299
                      Total receipts and collections
                      1
                      1
                      2

                      0400
                      Total: Balances and collections
                      61
                      60
                      60

                      Appropriations:

                      0500
                      Cheyenne River Sioux Tribe Terrestrial Wildlife Habitat Restoration Trust Fund
                      –2
                      –2
                      –2

                      0799
                      Balance, end of year
                      59
                      58
                      58

          Program and Financing (in millions of dollars)

                      Identification code 20–8209–0–7–306
                      2012 actual
                      2013 CR
                      2014 est.

                      Obligations by program activity:

                      0001
                      Direct program activity
                      1
                      2
                      2

                      0900
                      Total new obligations (object class 41.0)
                      1
                      2
                      2

                      Budgetary Resources:

                      Unobligated balance:

                      1000
                      Unobligated balance brought forward, Oct 1
                      7
                      8
                      8

                      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
                      9
                      10
                      10

                      Memorandum (non-add) entries:

                      1941
                      Unexpired unobligated balance, end of year
                      8
                      8
                      8

                      Change in obligated balance:

                      Unpaid obligations:

                      3010
                      Obligations incurred, unexpired accounts
                      1
                      2
                      2

                      3020
                      Outlays (gross)
                      –1
                      –2
                      –2

                      Budget authority and outlays, net:

                      Mandatory:

                      4090
                      Budget authority, gross
                      2
                      2
                      2

                      Outlays, gross:

                      4100
                      Outlays from new mandatory authority
                      1
                      2
                      2

                      4180
                      Budget authority, net (total)
                      2
                      2
                      2

                      4190
                      Outlays, net (total)
                      1
                      2
                      2

                      Memorandum (non-add) entries:

                      5000
                      Total investments, SOY: Federal securities: Par value
                      67
                      68
                      67

                      5001
                      Total investments, EOY: Federal securities: Par value
                      68
                      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. 106–53), 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.

             Santee Sioux Tribe Development Trust Fund

             Special and Trust Fund Receipts (in millions of dollars)

                      Identification code 20–8626–0–7–452
                      2012 actual
                      2013 CR
                      2014 est.

                      0100
                      Balance, start of year

                      Receipts:

                      0240
                      Payment to the Santee Sioux Tribe Development Trust Fund

                      7

                      0400
                      Total: Balances and collections

                      7

                      Appropriations:

                      0500
                      Santee Sioux Tribe Development Trust Fund

                      –2

                      0799
                      Balance, end of year

                      5

          Program and Financing (in millions of dollars)

                      Identification code 20–8626–0–7–452
                      2012 actual
                      2013 CR
                      2014 est.

                      Obligations by program activity:

                      0001
                      Direct program activity

                      2

                      0900
                      Total new obligations (object class 94.0)

                      2

                      Budgetary Resources:

                      Budget authority:

                      Appropriations, mandatory:

                      1201
                      Appropriation (special or trust fund)

                      2

                      1260
                      Appropriations, mandatory (total)

                      2

                      1930
                      Total budgetary resources available

                      2

                      Change in obligated balance:

                      Unpaid obligations:

                      3010
                      Obligations incurred, unexpired accounts

                      2

                      3020
                      Outlays (gross)

                      –2

                      Budget authority and outlays, net:

                      Mandatory:

                      4090
                      Budget authority, gross

                      2

                      Outlays, gross:

                      4100
                      Outlays from new mandatory authority

                      2

                      4180
                      Budget authority, net (total)

                      2

                      4190
                      Outlays, net (total)

                      2

             The Santee Sioux Tribe Development Trust Fund was established by P.L. 107–331 to carry out projects and programs under section
                206 of the act for economic and infrastructure development projects.  The legislation requires principal and a past interest
                amount to be calculated by the Department of the Treasury and transferred into the fund on October 1, 2013.  The fund's holdings
                will then be transferred to the Department of the Interior/Office of Special Trustee for management of its investments.

             Gulf Coast Restoration Trust Fund

             Special and Trust Fund Receipts (in millions of dollars)

                      Identification code 20–8625–0–7–452
                      2012 actual
                      2013 CR
                      2014 est.

                      0100
                      Balance, start of year

                      Receipts:

                      0200
                      Administrative and Civil Penalties, Gulf Coast Restoration Trust Fund

                      320
                      320

                      0400
                      Total: Balances and collections

                      320
                      320

                      Appropriations:

                      0500
                      Gulf Coast Restoration Trust Fund

                      –320
                      –320

                      0799
                      Balance, end of year

          Program and Financing (in millions of dollars)

                      Identification code 20–8625–0–7–452
                      2012 actual
                      2013 CR
                      2014 est.

                      Obligations by program activity:

                      0001
                      Payments to States (35%)

                      56
                      168

                      0002
                      Payments to Council (30%)

                      48
                      144

                      0003
                      Payments to States for Oil Spill Restoration Impact (30)

                      48
                      144

                      0004
                      NOAA Science Project (2.5)

                      4
                      12

                      0005
                      Centers of Excellence Research Grants (2.5%)

                      4
                      12

                      0900
                      Total new obligations (object class 41.0)

                      160
                      480

                      Budgetary Resources:

                      Unobligated balance:

                      1000
                      Unobligated balance brought forward, Oct 1

                      160

                      Budget authority:

                      Appropriations, mandatory:

                      1201
                      Appropriation (special or trust fund)

                      320
                      320

                      1260
                      Appropriations, mandatory (total)

                      320
                      320

                      1930
                      Total budgetary resources available

                      320
                      480

                      Memorandum (non-add) entries:

                      1941
                      Unexpired unobligated balance, end of year

                      160

                      Change in obligated balance:

                      Unpaid obligations:

                      3010
                      Obligations incurred, unexpired accounts

                      160
                      480

                      3020
                      Outlays (gross)

                      –160
                      –480

                      Budget authority and outlays, net:

                      Mandatory:

                      4090
                      Budget authority, gross

                      320
                      320

                      Outlays, gross:

                      4100
                      Outlays from new mandatory authority

                      160
                      320

                      4101
                      Outlays from mandatory balances

                      160

                      4110
                      Outlays, gross (total)

                      160
                      480

                      4180
                      Budget authority, net (total)

                      320
                      320

                      4190
                      Outlays, net (total)

                      160
                      480

             This fund was established by the Resources and Ecosystems Sustainability, Tourist Opportunities, and Revived Economies of
                the Gulf Coast States Act of 2012 (RESTORE Act).  It will receive administrative and civil penalties collected from parties
                responsible for the Deepwater Horizon offshore drilling unit explosion and resulting oil spill that occurred in 2010.  Funding
                will be used for economic and ecological restoration projects within the states impacted by the spill, activities of the Gulf
                Coast Ecosystem Restoration Council, and related government and research activities.  The fund will receive amounts collected
                through a court judgment or a settlement negotiated by the Department of Justice and approved by the court.  Currently the
                estimates represent known settlement amounts; additional funds may become available through future court judgments or settlements.

             Federal Financing Bank

             Federal Funds
             Federal Financing Bank

             Program and Financing (in millions of dollars)

                      Identification code 20–4521–0–4–803
                      2012 actual
                      2013 CR
                      2014 est.

                      Obligations by program activity:

                      0801
                      Administrative expenses
                      6
                      8
                      8

                      0802
                      Interest on borrowings from Treasury
                      1,671
                      1,244
                      1,817

                      0803
                      Interest on borrowings from civil service retirement and disability fund
                      391
                      329
                      263

                      0900
                      Total new obligations
                      2,068
                      1,581
                      2,088

                      Budgetary Resources:

                      Unobligated balance:

                      1000
                      Unobligated balance brought forward, Oct 1
                      1,335
                      1,209
                      1,977

                      1023
                      Unobligated balances applied to repay debt
                      –172

                      1050
                      Unobligated balance (total)
                      1,163
                      1,209
                      1,977

                      Budget authority:

                      Spending authority from offsetting collections, mandatory:

                      1800
                      Collected
                      2,114
                      2,349
                      2,479

                      1850
                      Spending auth from offsetting collections, mand (total)
                      2,114
                      2,349
                      2,479

                      1930
                      Total budgetary resources available
                      3,277
                      3,558
                      4,456

                      Memorandum (non-add) entries:

                      1941
                      Unexpired unobligated balance, end of year
                      1,209
                      1,977
                      2,368

                      Change in obligated balance:

                      Unpaid obligations:

                      3010
                      Obligations incurred, unexpired accounts
                      2,068
                      1,581
                      2,088

                      3020
                      Outlays (gross)
                      –2,068
                      –1,581
                      –2,088

                      Budget authority and outlays, net:

                      Mandatory:

                      4090
                      Budget authority, gross
                      2,114
                      2,349
                      2,479

                      Outlays, gross:

                      4100
                      Outlays from new mandatory authority
                      2,068
                      1,581
                      2,088

                      Offsets against gross budget authority and outlays:

                      Offsetting collections (collected) from:

                      4120
                      Federal sources
                      –2,114
                      –2,349
                      –2,479

                      4190
                      Outlays, net (total)
                      –46
                      –768
                      –391

                      Memorandum (non-add) entries:

                      5000
                      Total investments, SOY: Federal securities: Par value
                      493
                      493
                      45

                      5001
                      Total investments, EOY: Federal securities: Par value
                      493
                      45
                      45

             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 and activities of the U.S. Postal Service.

             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 2012, as a result of this provision, the FFB received $159 million
                less than it was contractually entitled to receive.

             In 2011, net inflows of $206 million increased the FFB's net position from $3.8 billion to $4.0 billion. In 2012, the FFB's
                net inflows were $303 million, further increasing the net position to $4.3 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 $6.9 billion of
                the debt securities held by CSRDF, resulting in $7.1 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)

                         2012 Actual
                         2013 CR
                         2013 Est.

                         A. Department of Agriculture:

                         1. Rural Utilities Service:

                         Lending, net
                         3,572
                         4,675
                         4,702

                         Loans outstanding
                         37,750
                         42,425
                         47,127

                         B. Department of Education:

                         1. Historically black colleges and universities:

                         Lending, net
                         144
                         102
                         242

                         Loans outstanding
                         922
                         1,024
                         1,266

                         C. Department of Energy:

                         1. Title 17 innovative technology loans:

                         Lending, net
                         3,160
                         5,126
                         4,834

                         Loans outstanding
                         5,168
                         10,294
                         15,128

                         2. Advanced technology vehicles manufacturing loans:

                         Lending, net
                         2,028
                         3,553
                         5,793

                         Loans outstanding
                         6,940
                         10,493
                         16,286

                         D. Department of Transportation:

                         1. Railroad Revitalization and Regulatory Reform Act:

                         Lending, net
                         -*
                         -*
                         -*

                         Loans outstanding
                         1
                         1
                         1

                         E. Department of Treasury:

                         1. CDFI Fund Bond Guarantee Program:

                         Lending, net
                         ........
                         ........
                         48

                         Loans outstanding
                         ........
                         ........
                         48

                         F. 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
                         –78
                         –1,819
                         ........

                         Loans outstanding
                         1,819
                         ........
                         ........

                         G. International Assistance Programs:

                         1. Foreign military sales credit:

                         Lending, net
                         –106
                         –128
                         –60

                         Loans outstanding
                         188
                         60
                         ........

                         H. Small Business Administration:

                         1. Section 503 guaranteed loans:

                         Lending, net
                         -*
                         -*
                         ........

                         Loans outstanding
                         *
                         ........
                         ........

                         J. Postal Service:

                         1. Postal Service fund:

                         Lending, net
                         2,000
                         ........
                         ........

                         Loans outstanding
                         15,000
                         15,000
                         15,000

                         Total lending:

                         Lending, net
                         10,719
                         11,509
                         15,559

                         Loans outstanding
                         67,792
                         79,301
                         94,860

             *$500,000 or less.

          Balance Sheet (in millions of dollars)

                      Identification code 20–4521–0–4–803
                      2011 actual
                      2012 actual

                      ASSETS:

                      Federal assets:

                      1101
                      Fund balances with Treasury
                      842
                      716

                      Investments in US securities:

                      1102
                      Treasury securities, par (HOPE Bonds)
                      493
                      493

                      1104
                      Agency securities, par
                      57,088
                      67,863

                      1106
                      Receivables, net
                      151
                      466

                      1999
                      Total assets
                      58,574
                      69,538

                      LIABILITIES:

                      Federal liabilities:

                      2101
                      Accounts payable
                      187
                      357

                      2103
                      Borrowing from Treasury
                      45,809
                      57,666

                      2103
                      Borrowing from Civil Service Retirement & Disability Fund
                      8,441
                      7,111

                      2105
                      Unamortized Premium
                      138
                      102

                      2999
                      Total liabilities
                      54,575
                      65,236

                      NET POSITION:

                      3300
                      Cumulative results of operations
                      3,999
                      4,302

                      4999
                      Total liabilities and net position
                      58,574
                      69,538

          Object Classification (in millions of dollars)

                      Identification code 20–4521–0–4–803
                      2012 actual
                      2013 CR
                      2014 est.

                      Reimbursable obligations:

                      25.2
                      Other services from non-Federal sources
                      5
                      8
                      8

                      43.0
                      Interest and dividends
                      2,063
                      1,573
                      2,080

                      99.9
                      Total new obligations
                      2,068
                      1,581
                      2,088

             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, [$96,786,000]$96,211,000; 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 amounts provided under this heading, such sums as are necessary shall be available to fully support
                tax enforcement and compliance 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.   Note.—A full-year 2013 appropriation for this account was not enacted at the time the budget was prepared; therefore, the
                budget assumes this account is operating under the Continuing Appropriations Resolution, 2013 (P.L. 112–175). The amounts
                included for 2013 reflect the annualized level provided by the continuing resolution.
          Program and Financing (in millions of dollars)

                      Identification code 20–1008–0–1–803
                      2012 actual
                      2013 CR
                      2014 est.

                      Obligations by program activity:

                      0001
                      Protect the Public
                      49
                      48
                      47

                      0002
                      Collect revenue
                      51
                      52
                      54

                      0192
                      Total direct program
                      100
                      100
                      101

                      0799
                      Total direct obligations
                      100
                      100
                      101

                      0801
                      Protect the Public
                      3
                      2
                      2

                      0802
                      Collect Revenue
                      4
                      3
                      3

                      0899
                      Total reimbursable obligations
                      7
                      5
                      5

                      0900
                      Total new obligations
                      107
                      105
                      106

                      Budgetary Resources:

                      Budget authority:

                      Appropriations, discretionary:

                      1100
                      Appropriation
                      100
                      100
                      96

                      1121
                      Appropriations transferred from other accts [20–0913]

                      5

                      1160
                      Appropriation, discretionary (total)
                      100
                      100
                      101

                      Spending authority from offsetting collections, discretionary:

                      1700
                      Collected
                      4
                      5
                      5

                      1701
                      Change in uncollected payments, Federal sources
                      3

                      1750
                      Spending auth from offsetting collections, disc (total)
                      7
                      5
                      5

                      1900
                      Budget authority (total)
                      107
                      105
                      106

                      1930
                      Total budgetary resources available
                      107
                      105
                      106

                      Change in obligated balance:

                      Unpaid obligations:

                      3000
                      Unpaid obligations, brought forward, Oct 1
                      23
                      22
                      23

                      3010
                      Obligations incurred, unexpired accounts
                      107
                      105
                      106

                      3011
                      Obligations incurred, expired accounts
                      1

                      3020
                      Outlays (gross)
                      –108
                      –104
                      –106

                      3041
                      Recoveries of prior year unpaid obligations, expired
                      –1

                      3050
                      Unpaid obligations, end of year
                      22
                      23
                      23

                      Uncollected payments:

                      3060
                      Uncollected pymts, Fed sources, brought forward, Oct 1
                      –2
                      –4
                      –4

                      3070
                      Change in uncollected pymts, Fed sources, unexpired
                      –3

                      3071
                      Change in uncollected pymts, Fed sources, expired
                      1

                      3090
                      Uncollected pymts, Fed sources, end of year
                      –4
                      –4
                      –4

                      Memorandum (non-add) entries:

                      3100
                      Obligated balance, start of year
                      21
                      18
                      19

                      3200
                      Obligated balance, end of year
                      18
                      19
                      19

                      Budget authority and outlays, net:

                      Discretionary:

                      4000
                      Budget authority, gross
                      107
                      105
                      106

                      Outlays, gross:

                      4010
                      Outlays from new discretionary authority
                      87
                      86
                      88

                      4011
                      Outlays from discretionary balances
                      21
                      18
                      18

                      4020
                      Outlays, gross (total)
                      108
                      104
                      106

                      Offsets against gross budget authority and outlays:

                      Offsetting collections (collected) from:

                      4030
                      Baseline Program [Text]
                      –2
                      –1
                      –1

                      4033
                      Baseline Program [Text]
                      –3
                      –4
                      –4

                      4040
                      Offsets against gross budget authority  and outlays (total)
                      –5
                      –5
                      –5

                      Additional offsets against gross budget authority only:

                      4050
                      Change in uncollected pymts, Fed sources, unexpired
                      –3

                      4052
                      Offsetting collections credited to expired accounts
                      1

                      4060
                      Additional offsets against budget authority only (total)
                      –2

                      4070
                      Budget authority, net (discretionary)
                      100
                      100
                      101

                      4080
                      Outlays, net (discretionary)
                      103
                      99
                      101

                      4180
                      Budget authority, net (total)
                      100
                      100
                      101

                      4190
                      Outlays, net (total)
                      103
                      99
                      101

             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.

             The President's Budget proposes an amendment to section 251 of the Balanced Budget and Emergency Deficit Control Act (BBEDCA)
                of 1985, as amended , to provide a statutory change that will allow adjustments to the discretionary caps for additional IRS
                appropriations, including $5 million to be transferred to TTB to improve alcohol and tobacco enforcement and compliance in
                2014. The cap adjustment is premised on fully funding the 2014 Budget request for TTB base resources.  The new tax enforcement
                and compliance initiatives for TTB are to be funded via transfers from the IRS cap adjustments through 2023.  The program
                integrity cap proposal entails 10 years of cap adjustments for TTB costing $202 million while generating additional tax revenue
                of $406 million, for a net savings of $204 million.  These estimates do not include the revenue effect from the deterrence
                component of these investments and other TTB enforcements programs, which is conservatively estimated to be three times the
                direct revenue impact.  See additional discussion in the Budget Process chapter in the Analytical Perspectives volume.

          Object Classification (in millions of dollars)

                      Identification code 20–1008–0–1–803
                      2012 actual
                      2013 CR
                      2014 est.

                      Direct obligations:

                      Personnel compensation:

                      11.1
                      Full-time permanent
                      43
                      45
                      45

                      11.1
                      Full-time permanent (from IRS program integrity transfer)

                      2

                      11.5
                      Other personnel compensation
                      1
                      1
                      1

                      11.9
                      Total personnel compensation
                      44
                      46
                      48

                      12.1
                      Civilian personnel benefits
                      13
                      12
                      12

                      12.1
                      Civilian personnel benefits (from IRS program integrity transfer)

                      1

                      21.0
                      Travel and transportation of persons
                      2
                      2
                      2

                      23.1
                      Rental payments to GSA
                      5
                      5
                      5

                      23.3
                      Communications, utilities, and miscellaneous charges
                      1
                      2
                      1

                      25.1
                      Advisory and assistance services
                      7

                      25.2
                      Other services from non-Federal sources
                      12
                      23
                      22

                      25.3
                      Other goods and services from Federal sources
                      8
                      8
                      6

                      25.3
                      Other goods and services from Federal sources (from IRS program integrity transfer)

                      2

                      25.7
                      Operation and maintenance of equipment
                      3

                      26.0
                      Supplies and materials
                      1
                      1
                      1

                      31.0
                      Equipment
                      3
                      1
                      1

                      32.0
                      Land and structures
                      1

                      99.0
                      Direct obligations
                      100
                      100
                      101

                      99.0
                      Reimbursable obligations
                      7
                      5
                      5

                      99.9
                      Total new obligations
                      107
                      105
                      106

          Employment Summary

                      Identification code 20–1008–0–1–803
                      2012 actual
                      2013 CR
                      2014 est.

                      1001
                      Direct civilian full-time equivalent employment
                      471
                      476
                      473

                      1001
                      Direct civilian full-time equivalent employment1

                      35

                      2001
                      Reimbursable civilian full-time equivalent employment
                      10
                      15
                      9

          1From IRS program integrity transfer
             Internal Revenue Collections for Puerto RicoSpecial and Trust Fund Receipts (in millions of dollars)

                      Identification code 20–5737–0–2–806
                      2012 actual
                      2013 CR
                      2014 est.

                      0100
                      Balance, start of year

                      Receipts:

                      0200
                      Deposits, Internal Revenue Collections for Puerto Rico
                      376
                      616
                      433

                      0400
                      Total: Balances and collections
                      376
                      616
                      433

                      Appropriations:

                      0500
                      Internal Revenue Collections for Puerto Rico
                      –376
                      –616
                      –433

                      0799
                      Balance, end of year

          Program and Financing (in millions of dollars)

                      Identification code 20–5737–0–2–806
                      2012 actual
                      2013 CR
                      2014 est.

                      Obligations by program activity:

                      0001
                      Internal revenue collections for Puerto Rico
                      376
                      616
                      433

                      0900
                      Total new obligations (object class 41.0)
                      376
                      616
                      433

                      Budgetary Resources:

                      Budget authority:

                      Appropriations, mandatory:

                      1201
                      Appropriation (special or trust fund)
                      376
                      616
                      433

                      1260
                      Appropriations, mandatory (total)
                      376
                      616
                      433

                      1930
                      Total budgetary resources available
                      376
                      616
                      433

                      Change in obligated balance:

                      Unpaid obligations:

                      3010
                      Obligations incurred, unexpired accounts
                      376
                      616
                      433

                      3020
                      Outlays (gross)
                      –376
                      –616
                      –433

                      Budget authority and outlays, net:

                      Mandatory:

                      4090
                      Budget authority, gross
                      376
                      616
                      433

                      Outlays, gross:

                      4100
                      Outlays from new mandatory authority
                      376
                      616
                      433

                      4180
                      Budget authority, net (total)
                      376
                      616
                      433

                      4190
                      Outlays, net (total)
                      376
                      616
                      433

             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).

             Excise taxes are imposed on rum at the generally applicable distilled spirits rate of $13.50 per proof gallon.  These excise
                tax collections 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)).

             Bureau of Engraving and Printing

             Federal Funds
             Bureau of Engraving and Printing Fund

             Program and Financing (in millions of dollars)

                      Identification code 20–4502–0–4–803
                      2012 actual
                      2013 CR
                      2014 est.

                      Obligations by program activity:

                      0801
                      Currency program
                      690
                      630
                      646

                      0803
                      Other programs
                      15
                      15
                      15

                      0900
                      Total new obligations
                      705
                      645
                      661

                      Budgetary Resources:

                      Unobligated balance:

                      1000
                      Unobligated balance brought forward, Oct 1
                      26
                      52
                      52

                      Budget authority:

                      Spending authority from offsetting collections, discretionary:

                      1700
                      Collected
                      716
                      645
                      661

                      1701
                      Change in uncollected payments, Federal sources
                      15

                      1750
                      Spending auth from offsetting collections, disc (total)
                      731
                      645
                      661

                      1900
                      Budget authority (total)
                      731
                      645
                      661

                      1930
                      Total budgetary resources available
                      757
                      697
                      713

                      Memorandum (non-add) entries:

                      1941
                      Unexpired unobligated balance, end of year
                      52
                      52
                      52

                      Change in obligated balance:

                      Unpaid obligations:

                      3000
                      Unpaid obligations, brought forward, Oct 1
                      140
                      116

                      3010
                      Obligations incurred, unexpired accounts
                      705
                      645
                      661

                      3020
                      Outlays (gross)
                      –729
                      –761
                      –661

                      3050
                      Unpaid obligations, end of year
                      116

                      Uncollected payments:

                      3060
                      Uncollected pymts, Fed sources, brought forward, Oct 1
                      –40
                      –55
                      –55

                      3070
                      Change in uncollected pymts, Fed sources, unexpired
                      –15

                      3090
                      Uncollected pymts, Fed sources, end of year
                      –55
                      –55
                      –55

                      Memorandum (non-add) entries:

                      3100
                      Obligated balance, start of year
                      100
                      61
                      –55

                      3200
                      Obligated balance, end of year
                      61
                      –55
                      –55

                      Budget authority and outlays, net:

                      Discretionary:

                      4000
                      Budget authority, gross
                      731
                      645
                      661

                      Outlays, gross:

                      4010
                      Outlays from new discretionary authority
                      702
                      645
                      661

                      4011
                      Outlays from discretionary balances
                      27
                      116

                      4020
                      Outlays, gross (total)
                      729
                      761
                      661

                      Offsets against gross budget authority and outlays:

                      Offsetting collections (collected) from:

                      4030
                      Federal sources

                      –15

                      4033
                      Non-Federal sources
                      –716
                      –630
                      –661

                      4040
                      Offsets against gross budget authority  and outlays (total)
                      –716
                      –645
                      –661

                      Additional offsets against gross budget authority only:

                      4050
                      Change in uncollected pymts, Fed sources, unexpired
                      –15

                      4080
                      Outlays, net (discretionary)
                      13
                      116

                      4190
                      Outlays, net (total)
                      13
                      116

             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 81–656, 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 95–81 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 dyes; 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 FY 2014, BEP expects to produce and deliver 8.0 billion notes to the Federal Reserve Board to meet currency demand.
                This represents a small increase in the number of notes produced from the 7.8 billion note program expected to be delivered
                in the FY 2013 program. In order to meet continued international demand, the anticipated denominations ordered will be the
                more costly higher denominated notes.

             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 FY 2014 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 20–4502–0–4–803
                      2011 actual
                      2012 actual

                      ASSETS:

                      1206
                      Non-Federal assets: Receivables, net
                      169
                      169

                      Other Federal assets:

                      1802
                      Inventories and related properties
                      383
                      383

                      1803
                      Property, plant and equipment, net
                      160
                      160

                      1901
                      Other assets - Machinery repair parts
                      8
                      8

                      1999
                      Total assets
                      720
                      720

                      LIABILITIES:

                      2101
                      Federal liabilities: Accounts payable
                      31
                      31

                      Non-Federal liabilities:

                      2201
                      Accounts payable
                      24
                      24

                      2206
                      Pension and other actuarial liabilities
                      88
                      88

                      2999
                      Total liabilities
                      143
                      143

                      NET POSITION:

                      3100
                      Unexpended appropriations
                      32
                      32

                      3300
                      Cumulative results of operations
                      545
                      545

                      3999
                      Total net position
                      577
                      577

                      4999
                      Total liabilities and net position
                      720
                      720

          Object Classification (in millions of dollars)

                      Identification code 20–4502–0–4–803
                      2012 actual
                      2013 CR
                      2014 est.

                      Reimbursable obligations:

                      Personnel compensation:

                      11.1
                      Full-time permanent
                      187
                      163
                      167

                      11.3
                      Other than full-time permanent
                      2
                      1
                      2

                      11.5
                      Other personnel compensation
                      11
                      20
                      17

                      11.9
                      Total personnel compensation
                      200
                      184
                      186

                      12.1
                      Civilian personnel benefits
                      54
                      48
                      48

                      21.0
                      Travel and transportation of persons
                      3
                      1
                      1

                      23.1
                      Rental payments to GSA
                      6
                      2
                      2

                      23.3
                      Communications, utilities, and miscellaneous charges
                      19
                      14
                      14

                      24.0
                      Printing and reproduction
                      1
                      1
                      1

                      25.2
                      Other services from non-Federal sources
                      81
                      69
                      73

                      26.0
                      Supplies and materials
                      298
                      266
                      276

                      31.0
                      Equipment
                      43
                      60
                      60

                      99.9
                      Total new obligations
                      705
                      645
                      661

          Employment Summary

                      Identification code 20–4502–0–4–803
                      2012 actual
                      2013 CR
                      2014 est.

                      2001
                      Reimbursable civilian full-time equivalent employment
                      1,872
                      1,880
                      1,880

             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 aggregate amount of new liabilities and obligations incurred during fiscal year [2013]2014 under such section 5136 for circulating coinage and protective service capital investments of the United States Mint shall
             not exceed $19,000,000.  Note.—A full-year 2013 appropriation for this account was not enacted at the time the budget was prepared; therefore, the
                budget assumes this account is operating under the Continuing Appropriations Resolution, 2013 (P.L. 112–175). The amounts
                included for 2013 reflect the annualized level provided by the continuing resolution.
          Program and Financing (in millions of dollars)

                      Identification code 20–4159–0–3–803
                      2012 actual
                      2013 CR
                      2014 est.

                      Obligations by program activity:

                      0806
                      Total Operating
                      3,075
                      3,495
                      2,907

                      0807
                      Circulating and Protection Capital
                      20
                      19
                      19

                      0808
                      Numismatic Capital
                      11
                      11
                      11

                      0900
                      Total new obligations
                      3,106
                      3,525
                      2,937

                      Budgetary Resources:

                      Unobligated balance:

                      1000
                      Unobligated balance brought forward, Oct 1
                      413
                      694
                      724

                      1021
                      Recoveries of prior year unpaid obligations
                      51
                      60
                      60

                      1022
                      Capital transfer of unobligated balances to general fund
                      –77
                      –30
                      –30

                      1050
                      Unobligated balance (total)
                      387
                      724
                      754

                      Budget authority:

                      Spending authority from offsetting collections, discretionary:

                      1700
                      Collected
                      3,414
                      3,525
                      2,937

                      1701
                      Change in uncollected payments, Federal sources
                      –1

                      1750
                      Spending auth from offsetting collections, disc (total)
                      3,413
                      3,525
                      2,937

                      1930
                      Total budgetary resources available
                      3,800
                      4,249
                      3,691

                      Memorandum (non-add) entries:

                      1941
                      Unexpired unobligated balance, end of year
                      694
                      724
                      754

                      Change in obligated balance:

                      Unpaid obligations:

                      3000
                      Unpaid obligations, brought forward, Oct 1
                      346
                      276
                      225

                      3010
                      Obligations incurred, unexpired accounts
                      3,106
                      3,525
                      2,937

                      3020
                      Outlays (gross)
                      –3,125
                      –3,516
                      –2,997

                      3040
                      Total outlays (Gross)
                      –51
                      –60
                      –60

                      3050
                      Unpaid obligations, end of year
                      276
                      225
                      105

                      Uncollected payments:

                      3060
                      Uncollected pymts, Fed sources, brought forward, Oct 1
                      –7
                      –6
                      –6

                      3070
                      Change in uncollected pymts, Fed sources, unexpired
                      1

                      3090
                      Uncollected pymts, Fed sources, end of year
                      –6
                      –6
                      –6

                      Memorandum (non-add) entries:

                      3100
                      Obligated balance, start of year
                      339
                      270
                      219

                      3200
                      Obligated balance, end of year
                      270
                      219
                      99

                      Budget authority and outlays, net:

                      Discretionary:

                      4000
                      Budget authority, gross
                      3,413
                      3,525
                      2,937

                      Outlays, gross:

                      4010
                      Outlays from new discretionary authority
                      3,066
                      3,166
                      2,638

                      4011
                      Outlays from discretionary balances
                      59
                      350
                      359

                      4020
                      Outlays, gross (total)
                      3,125
                      3,516
                      2,997

                      Offsets against gross budget authority and outlays:

                      Offsetting collections (collected) from:

                      4030
                      Federal sources
                      –4

                      4033
                      Baseline Program [Non-Federal sources]
                      –3,281
                      –3,525
                      –2,937

                      4034
                      Offsetting governmental collections
                      –129

                      4040
                      Offsets against gross budget authority  and outlays (total)
                      –3,414
                      –3,525
                      –2,937

                      Additional offsets against gross budget authority only:

                      4050
                      Change in uncollected pymts, Fed sources, unexpired
                      1

                      4080
                      Outlays, net (discretionary)
                      –289
                      –9
                      60

                      4190
                      Outlays, net (total)
                      –289
                      –9
                      60

             The United States Mint mints and issues circulating coins, prepares and distributes numismatic items, and provides security
                and asset protection.  Since 1996, the United States Mint operations have been funded through the Public Enterprise Fund (PEF),
                established by section 522 of Public Law 104–52 (codified at section 5136 of Title 31, United States Code).  The United States
                Mint generates revenue through the sale of circulating coins to the Federal Reserve Banks (FRB), numismatic products to the
                public and bullion coins to authorized purchasers.  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.  In FY 2012, the United States Mint
                transferred $77 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 2014, this activity is expected to manufacture 9.5 billion coins
                for sale to the Federal Reserve System.  The FY 2014 Budget reflects production volumes that correspond to demand, as well
                as raw materials costs driven by commodity prices.  In FY 2013 and FY 2014, the cost to mint and issue the one-cent and 5-cent
                denominations is expected to exceed their face values as has been the case for the past seven fiscal years.

             The United States Mint receives funds from the Federal Reserve equal to face value of the circulating coins minted and issued,
                which is proprietarily reported 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 FY 2014 Budget includes a legislative proposal to limit 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 to $1 coins minted and issued for circulation. The limitation of the 20-percent requirement to circulating
                coins avoids the need to mint and issue Native American $1 Coins in excess of the amounts that numismatic customers demand.
                FRBs hold excessive inventories of $1 coins because depository institutions' are re-depositing significant amounts of the
                coins with the FRBs.  To address the excessive $1 coin inventory, the United States Mint suspended the production of all Presidential
                $1 Coins for circulation, and will mint and issue $1 coins solely for numismatic purposes.  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 Nation's 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 2014, the United States Mint will commence the National
                Baseball Hall of Fame Commemorative Coin Program (Public Law 112–152).

             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 20–4159–0–3–803
                      2011 actual
                      2012 actual

                      ASSETS:

                      Federal assets:

                      1101
                      Fund balances with Treasury
                      753
                      965

                      Investments in US securities:

                      1106
                      Receivables, net
                      1

                      1107
                      Advances and prepayments
                      2
                      3

                      1206
                      Non-Federal assets: Receivables, net
                      18
                      12

                      Other Federal assets:

                      1802
                      Inventories and related properties
                      518
                      362

                      1803
                      Property, plant and equipment, net
                      186
                      183

                      1901
                      Other assets
                      10,494
                      10,510

                      1999
                      Total assets
                      11,972
                      12,035

                      LIABILITIES:

                      2101
                      Federal liabilities: Accounts payable
                      15
                      6

                      Non-Federal liabilities:

                      2201
                      Accounts payable
                      45
                      22

                      2207
                      Other
                      10,568
                      10,562

                      2999
                      Total liabilities
                      10,628
                      10,590

                      NET POSITION:

                      3300
                      Cumulative results of operations
                      1,344
                      1,445

                      4999
                      Total liabilities and net position
                      11,972
                      12,035

          Object Classification (in millions of dollars)

                      Identification code 20–4159–0–3–803
                      2012 actual
                      2013 CR
                      2014 est.

                      Reimbursable obligations:

                      Personnel compensation:

                      11.1
                      Full-time permanent
                      141
                      142
                      143

                      11.3
                      Other than full-time permanent
                      2

                      11.5
                      Other personnel compensation
                      8
                      9
                      9

                      11.9
                      Total personnel compensation
                      151
                      151
                      152

                      12.1
                      Civilian personnel benefits
                      46
                      46
                      46

                      13.0
                      Benefits for former personnel

                      2
                      1

                      21.0
                      Travel and transportation of persons
                      2
                      2
                      2

                      22.0
                      Transportation of things
                      30
                      26
                      27

                      23.1
                      Rental payments to GSA
                      1

                      23.2
                      Rental payments to others
                      12
                      14
                      13

                      23.3
                      Communications, utilities, and miscellaneous charges
                      12
                      13
                      13

                      24.0
                      Printing and reproduction
                      1
                      2
                      2

                      25.1
                      Advisory and assistance services
                      48
                      49
                      49

                      25.2
                      Other services from non-Federal sources
                      21
                      22
                      22

                      25.3
                      Other goods and services from Federal sources
                      22
                      21
                      22

                      25.4
                      Operation and maintenance of facilities
                      3

                      25.5
                      Research and development contracts
                      2
                      2
                      2

                      25.7
                      Operation and maintenance of equipment
                      6
                      7
                      7

                      26.0
                      Supplies and materials
                      2,715
                      3,136
                      2,548

                      31.0
                      Equipment
                      24
                      24
                      20

                      32.0
                      Land and structures
                      10
                      8
                      11

                      99.9
                      Total new obligations
                      3,106
                      3,525
                      2,937

          Employment Summary

                      Identification code 20–4159–0–3–803
                      2012 actual
                      2013 CR
                      2014 est.

                      2001
                      Reimbursable civilian full-time equivalent employment
                      1,788
                      1,844
                      1,874

             Internal Revenue Service

             The Internal Revenue Service (IRS) collects the revenue that funds the government and administers the nation's tax laws.
                During FY 2012, the IRS processed 239 million tax returns and collected $2.524 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 guides program and budget decisions and supports the Department of the Treasury Strategic Plan and
                Agency Priority Goals, including Increase Voluntary 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 address 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 that further improve IRS efficiency and productivity; ensure the privacy
                and security of data and the safety and security of employees; and use data and research across the organization to make more
                informed decisions and allocate resources.

             The FY 2014 President's Budget provides $12,861 million for the IRS to implement key strategic priorities.
             Enforcement Program.—The 2014 Budget includes an Enforcement account increase of more than $360 million from the 2012 enacted level to implement
                enacted legislation; protect revenue by identifying fraud and preventing issuance of questionable refunds including tax-related
                identity theft; increase compliance by addressing offshore tax evasion; make use of new information reporting requirements
                to reduce underreporting; strengthen examination and collection programs; expand enforcement efforts on noncompliance among
                corporate and high-wealth taxpayers; and strengthen return preparer compliance. This increase is supported by a program integrity
                cap adjustment totaling $412 million, which includes funding for both the Enforcement ($246 million) and the Operations Support
                accounts ($166 million), including $5 million in the Enforcement account to transfer to the Alcohol and Tobacco Tax and Trade
                Bureau (TTB) for high return on investment tax enforcement activities. The Budget proposes an amendment to section 251 of
                the Balanced Budget and Emergency Deficit Control Act (BBEDCA) of 1985, as amended, 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 2014 only if the base level for the IRS Enforcement and Operations Support accounts
                are funded at $9,736 million. The new FY 2014 enforcement initiatives funded out of this cap adjustment will generate roughly
                $1.6 billion in additional annual enforcement revenue once the new hires reach full potential in FY 2016.  The Budget also
                proposes new tax enforcement and compliance initiatives for IRS and TTB funded via cap adjustments through 2023. The proposal
                entails 10 years of cap adjustments costing $13.8 billion while saving $46.5 billion, for a net savings of $32.7 billion.
                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.—The 2014 Budget includes a Taxpayer Services account increase of more than $172 million from the FY 2012 enacted level.
                The 2014 Budget will allow the IRS to further improve customer service to meet taxpayer demand and 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 2012, there
                were 372 million visits to www.IRS.gov, and more than 132 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 1–800–829–1040.

             Modernization Program.—IRS modernization efforts focus on building and deploying advanced information technology systems, processes, and tools
                to improve efficiency and productivity.  The FY 2014 Budget provides $300.8 million for the Business Systems Modernization
                Program to build on the momentum of implementing new daily processing during the calendar year 2012 filing season and the
                delivery of a new database for individual taxpayer account data by investing in state-of-the-art capabilities, such as online
                services, that leverage the database infrastructure that is now in place. IRS processing systems are now accepting all 1040
                forms electronically and, for the first time, feeding those returns through a single, consolidated taxpayer account database.
                The IRS also will focus effort on the second phase of the CADE 2 initiative, which addresses the 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, and to administer the tax credit in title II of division A of the Trade Act of 2002 (Public Law 107–210), [$2,253,133,000]$2,412,576,000, 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]$18,000,000, to remain available until September 30, [2014]2015, shall be available for a Community Volunteer Income Tax Assistance matching grants program for tax return preparation assistance[: 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 107–210)].  Note.—A full-year 2013 appropriation for this account was not enacted at the time the budget was prepared; therefore, the
                budget assumes this account is operating under the Continuing Appropriations Resolution, 2013 (P.L. 112–175). The amounts
                included for 2013 reflect the annualized level provided by the continuing resolution.
          Program and Financing (in millions of dollars)

                      Identification code 20–0912–0–1–803
                      2012 actual
                      2013 CR
                      2014 est.

                      Obligations by program activity:

                      0001
                      Pre-filing taxpayer assistance and education
                      652
                      642
                      670

                      0002
                      Filing and account services
                      1,763
                      1,810
                      1,894

                      0100
                      Subtotal, direct programs
                      2,415
                      2,452
                      2,564

                      0799
                      Total direct obligations
                      2,415
                      2,452
                      2,564

                      0801
                      Reimbursable program
                      21
                      21
                      21

                      0900
                      Total new obligations
                      2,436
                      2,473
                      2,585

                      Budgetary Resources:

                      Unobligated balance:

                      1000
                      Unobligated balance brought forward, Oct 1
                      11
                      7
                      7

                      1011
                      Unobligated balance transfer from other accts [20–5432]
                      174
                      198
                      151

                      1012
                      Unobligated balance transfers between expired and unexpired accounts
                      8

                      1029
                      Other balances withdrawn
                      –1

                      1050
                      Unobligated balance (total)
                      192
                      205
                      158

                      Budget authority:

                      Appropriations, discretionary:

                      1100
                      Appropriation
                      2,240
                      2,254
                      2,412

                      1160
                      Appropriation, discretionary (total)
                      2,240
                      2,254
                      2,412

                      Spending authority from offsetting collections, discretionary:

                      1700
                      Collected
                      21
                      21
                      21

                      1750
                      Spending auth from offsetting collections, disc (total)
                      21
                      21
                      21

                      1900
                      Budget authority (total)
                      2,261
                      2,275
                      2,433

                      1930
                      Total budgetary resources available
                      2,453
                      2,480
                      2,591

                      Memorandum (non-add) entries:

                      1940
                      Unobligated balance expiring
                      –10

                      1941
                      Unexpired unobligated balance, end of year
                      7
                      7
                      6

                      Change in obligated balance:

                      Unpaid obligations:

                      3000
                      Unpaid obligations, brought forward, Oct 1
                      190
                      200
                      260

                      3010
                      Obligations incurred, unexpired accounts
                      2,436
                      2,473
                      2,585

                      3011
                      Obligations incurred, expired accounts
                      7

                      3020
                      Outlays (gross)
                      –2,426
                      –2,413
                      –2,551

                      3041
                      Recoveries of prior year unpaid obligations, expired
                      –7

                      3050
                      Unpaid obligations, end of year
                      200
                      260
                      294

                      Memorandum (non-add) entries:

                      3100
                      Obligated balance, start of year
                      190
                      200
                      260

                      3200
                      Obligated balance, end of year
                      200
                      260
                      294

                      Budget authority and outlays, net:

                      Discretionary:

                      4000
                      Budget authority, gross
                      2,261
                      2,275
                      2,433

                      Outlays, gross:

                      4010
                      Outlays from new discretionary authority
                      2,052
                      2,064
                      2,207

                      4011
                      Outlays from discretionary balances
                      374
                      349
                      344

                      4020
                      Outlays, gross (total)
                      2,426
                      2,413
                      2,551

                      Offsets against gross budget authority and outlays:

                      Offsetting collections (collected) from:

                      4030
                      Federal sources
                      –26
                      –21
                      –21

                      4033
                      Non-Federal sources
                      –2

                      4040
                      Offsets against gross budget authority  and outlays (total)
                      –28
                      –21
                      –21

                      Additional offsets against gross budget authority only:

                      4052
                      Offsetting collections credited to expired accounts
                      7

                      4070
                      Budget authority, net (discretionary)
                      2,240
                      2,254
                      2,412

                      4080
                      Outlays, net (discretionary)
                      2,398
                      2,392
                      2,530

                      4180
                      Budget authority, net (total)
                      2,240
                      2,254
                      2,412

                      4190
                      Outlays, net (total)
                      2,398
                      2,392
                      2,530

             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.

          Object Classification (in millions of dollars)

                      Identification code 20–0912–0–1–803
                      2012 actual
                      2013 CR
                      2014 est.

                      Direct obligations:

                      Personnel compensation:

                      11.1
                      Full-time permanent
                      1,544
                      1,577
                      1,649

                      11.3
                      Other than full-time permanent
                      47
                      45
                      45

                      11.5
                      Other personnel compensation
                      97
                      90
                      99

                      11.9
                      Total personnel compensation
                      1,688
                      1,712
                      1,793

                      12.1
                      Civilian personnel benefits
                      536
                      544
                      556

                      13.0
                      Benefits for former personnel
                      5

                      21.0
                      Travel and transportation of persons
                      18
                      25
                      28

                      22.0
                      Transportation of things
                      1
                      1
                      1

                      23.3
                      Communications, utilities, and miscellaneous charges
                      2
                      2
                      2

                      24.0
                      Printing and reproduction
                      8
                      9
                      9

                      25.1
                      Advisory and assistance services
                      32
                      15
                      15

                      25.2
                      Other services from non-Federal sources
                      25
                      43
                      47

                      25.3
                      Other goods and services from Federal sources
                      61
                      62
                      66

                      25.8
                      Subsistence and support of persons

                      2
                      2

                      26.0
                      Supplies and materials
                      7
                      7
                      8

                      31.0
                      Equipment
                      1
                      1
                      1

                      41.0
                      Grants, subsidies, and contributions
                      30
                      28
                      34

                      42.0
                      Insurance claims and indemnities

                      1
                      1

                      99.0
                      Direct obligations
                      2,414
                      2,452
                      2,563

                      99.0
                      Reimbursable obligations
                      21
                      21
                      21

                      99.5
                      Below reporting threshold
                      1

                      1

                      99.9
                      Total new obligations
                      2,436
                      2,473
                      2,585

          Employment Summary

                      Identification code 20–0912–0–1–803
                      2012 actual
                      2013 CR
                      2014 est.

                      1001
                      Direct civilian full-time equivalent employment
                      30,855
                      31,083
                      32,781

                      2001
                      Reimbursable civilian full-time equivalent employment
                      456
                      453
                      453

                      3001
                      Allocation account civilian full-time equivalent employment
                      34

             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, [$5,701,670,000]$5,666,787,000, 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]$245,904,000, of which $5,000,000 shall be transferred to the Alcohol and Tobacco Tax and Trade Bureau, 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.   Note.—A full-year 2013 appropriation for this account was not enacted at the time the budget was prepared; therefore, the
                budget assumes this account is operating under the Continuing Appropriations Resolution, 2013 (P.L. 112–175). The amounts
                included for 2013 reflect the annualized level provided by the continuing resolution.
          Program and Financing (in millions of dollars)

                      Identification code 20–0913–0–1–999
                      2012 actual
                      2013 CR
                      2014 est.

                      Obligations by program activity:

                      0001
                      Investigations
                      646
                      623
                      657

                      0002
                      Exam and Collections
                      4,493
                      4,578
                      4,842

                      0003
                      Regulatory
                      163
                      173
                      181

                      0100
                      Subtotal, Direct program
                      5,302
                      5,374
                      5,680

                      0799
                      Total direct obligations
                      5,302
                      5,374
                      5,680

                      0801
                      Reimbursable program
                      64
                      65
                      65

                      0900
                      Total new obligations
                      5,366
                      5,439
                      5,745

                      Budgetary Resources:

                      Unobligated balance:

                      1000
                      Unobligated balance brought forward, Oct 1
                      3
                      2

                      1011
                      Unobligated balance transfer from other accts [20–5432]
                      17
                      41
                      18

                      1012
                      Unobligated balance transfers between expired and unexpired accounts
                      10

                      1050
                      Unobligated balance (total)
                      30
                      43
                      18

                      Budget authority:

                      Appropriations, discretionary:

                      1100
                      Appropriation
                      5,299
                      5,331
                      5,667

                      1120
                      Appropriations transferred to other accts [20–1008]

                      –5

                      1121
                      Appropriations transferred from other accts [20–5432]
                      3

                      1160
                      Appropriation, discretionary (total)
                      5,302
                      5,331
                      5,662

                      Spending authority from offsetting collections, discretionary:

                      1700
                      Collected
                      32
                      65
                      65

                      1701
                      Change in uncollected payments, Federal sources
                      32

                      1750
                      Spending auth from offsetting collections, disc (total)
                      64
                      65
                      65

                      1900
                      Budget authority (total)
                      5,366
                      5,396
                      5,727

                      1930
                      Total budgetary resources available
                      5,396
                      5,439
                      5,745

                      Memorandum (non-add) entries:

                      1940
                      Unobligated balance expiring
                      –28

                      1941
                      Unexpired unobligated balance, end of year
                      2

                      Change in obligated balance:

                      Unpaid obligations:

                      3000
                      Unpaid obligations, brought forward, Oct 1
                      482
                      447
                      472

                      3010
                      Obligations incurred, unexpired accounts
                      5,366
                      5,439
                      5,745

                      3011
                      Obligations incurred, expired accounts
                      11

                      3020
                      Outlays (gross)
                      –5,391
                      –5,414
                      –5,684

                      3041
                      Recoveries of prior year unpaid obligations, expired
                      –21

                      3050
                      Unpaid obligations, end of year
                      447
                      472
                      533

                      Uncollected payments:

                      3060
                      Uncollected pymts, Fed sources, brought forward, Oct 1
                      –43
                      –32
                      –32

                      3070
                      Change in uncollected pymts, Fed sources, unexpired
                      –32

                      3071
                      Change in uncollected pymts, Fed sources, expired
                      43

                      3090
                      Uncollected pymts, Fed sources, end of year
                      –32
                      –32
                      –32

                      Memorandum (non-add) entries:

                      3100
                      Obligated balance, start of year
                      439
                      415
                      440

                      3200
                      Obligated balance, end of year
                      415
                      440
                      501

                      Budget authority and outlays, net:

                      Discretionary:

                      4000
                      Budget authority, gross
                      5,366
                      5,396
                      5,727

                      Outlays, gross:

                      4010
                      Outlays from new discretionary authority
                      4,931
                      4,952
                      5,257

                      4011
                      Outlays from discretionary balances
                      460
                      462
                      427

                      4020
                      Outlays, gross (total)
                      5,391
                      5,414
                      5,684

                      Offsets against gross budget authority and outlays:

                      Offsetting collections (collected) from:

                      4030
                      Federal sources
                      –74
                      –64
                      –64

                      4033
                      Non-Federal sources
                      –10
                      –1
                      –1

                      4040
                      Offsets against gross budget authority  and outlays (total)
                      –84
                      –65
                      –65

                      Additional offsets against gross budget authority only:

                      4050
                      Change in uncollected pymts, Fed sources, unexpired
                      –32

                      4052
                      Offsetting collections credited to expired accounts
                      52

                      4060
                      Additional offsets against budget authority only (total)
                      20

                      4070
                      Budget authority, net (discretionary)
                      5,302
                      5,331
                      5,662

                      4080
                      Outlays, net (discretionary)
                      5,307
                      5,349
                      5,619

                      4180
                      Budget authority, net (total)
                      5,302
                      5,331
                      5,662

                      4190
                      Outlays, net (total)
                      5,307
                      5,349
                      5,619

             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 2014 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 ($246 million) is requested
                as part of the $412 million total program integrity cap adjustment that will reduce the deficit through above-base funding
                for high return on investment (ROI) tax enforcement and compliance initiatives, including $5 million to transfer to the Alcohol
                and Tobacco Tax and Trade Bureau (TTB).  In conjunction with specified funds provided to the IRS Operations Support account,
                this increment will support tax compliance initiatives expected to generate high ROI in the form of increased tax revenues,
                with the 10-year policy generating over $46 billion in additional revenues over 10 years, or nearly $33 billion when costs
                are taken into account.  Language presented in this account, the Operations Support account, and Section 125 of the Department
                of the Treasury's 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.

          Object Classification (in millions of dollars)

                      Identification code 20–0913–0–1–999
                      2012 actual
                      2013 CR
                      2014 est.

                      Direct obligations:

                      Personnel compensation:

                      11.1
                      Full-time permanent
                      3,590
                      3,648
                      3,830

                      11.3
                      Other than full-time permanent
                      40
                      45
                      45

                      11.5
                      Other personnel compensation
                      164
                      161
                      167

                      11.8
                      Special personal services payments
                      16
                      18
                      19

                      11.9
                      Total personnel compensation
                      3,810
                      3,872
                      4,061

                      12.1
                      Civilian personnel benefits
                      1,159
                      1,193
                      1,273

                      13.0
                      Benefits for former personnel
                      15

                      21.0
                      Travel and transportation of persons
                      90
                      130
                      158

                      22.0
                      Transportation of things
                      2
                      3
                      5

                      23.2
                      Rental payments to others

                      1
                      1

                      23.3
                      Communications, utilities, and miscellaneous charges
                      5
                      6
                      6

                      24.0
                      Printing and reproduction
                      5
                      4
                      4

                      25.1
                      Advisory and assistance services
                      75
                      21
                      24

                      25.2
                      Other services from non-Federal sources
                      44
                      51
                      55

                      25.3
                      Other goods and services from Federal sources
                      43
                      47
                      48

                      25.5
                      Research and development contracts
                      4
                      3
                      3

                      25.7
                      Operation and maintenance of equipment
                      2
                      1
                      2

                      25.8
                      Subsistence and support of persons
                      1
                      2
                      3

                      26.0
                      Supplies and materials
                      27
                      22
                      25

                      31.0
                      Equipment
                      9
                      4
                      9

                      32.0
                      Land and structures

                      1

                      42.0
                      Insurance claims and indemnities
                      2
                      2
                      2

                      91.0
                      Unvouchered
                      9
                      11
                      1

                      99.0
                      Direct obligations
                      5,302
                      5,374
                      5,680

                      99.0
                      Reimbursable obligations
                      64
                      64
                      65

                      99.5
                      Below reporting threshold

                      1

                      99.9
                      Total new obligations
                      5,366
                      5,439
                      5,745

          Employment Summary

                      Identification code 20–0913–0–1–999
                      2012 actual
                      2013 CR
                      2014 est.

                      1001
                      Direct civilian full-time equivalent employment
                      47,313
                      46,986
                      50,141

                      2001
                      Reimbursable civilian full-time equivalent employment
                      143
                      143
                      143

                      3001
                      Allocation account civilian full-time equivalent employment
                      179
                      5
                      5

             Health Insurance Tax Credit Administration

             Program and Financing (in millions of dollars)

                      Identification code 20–0928–0–1–803
                      2012 actual
                      2013 CR
                      2014 est.

                      Change in obligated balance:

                      Unpaid obligations:

                      3000
                      Unpaid obligations, brought forward, Oct 1
                      6
                      1

                      3020
                      Outlays (gross)
                      –5
                      –1

                      3050
                      Unpaid obligations, end of year
                      1

                      Memorandum (non-add) entries:

                      3100
                      Obligated balance, start of year
                      6
                      1

                      3200
                      Obligated balance, end of year
                      1

                      Budget authority and outlays, net:

                      Discretionary:

                      Outlays, gross:

                      4011
                      Outlays from discretionary balances
                      5
                      1

                      4190
                      Outlays, net (total)
                      5
                      1

             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 107–210) 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 112–74).  This consolidation was made in advance of the program's termination effective January 1,
                2014 as provided by the Trade Adjustment Assistance Extension Act of 2011 (Public Law 112–40). Beginning January 1, 2014,
                health care premium tax credits will be available to qualified individuals under the Patient Protection and Affordable Care
                Act (Public Law 111–148).

             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[;], [$4,476,200,000,]$4,480,843,000, of which up to $250,000,000 shall remain available until September 30, [2014]2015, 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, [2015]2016, 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]30 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 [2014]2015, 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]$166,086,000 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.  Note.—A full-year 2013 appropriation for this account was not enacted at the time the budget was prepared; therefore, the
                budget assumes this account is operating under the Continuing Appropriations Resolution, 2013 (P.L. 112–175). The amounts
                included for 2013 reflect the annualized level provided by the continuing resolution.
          Program and Financing (in millions of dollars)

                      Identification code 20–0919–0–1–803
                      2012 actual
                      2013 CR
                      2014 est.

                      Obligations by program activity:

                      0002
                      Infrastructure
                      952
                      971
                      933

                      0003
                      Shared Services and Support
                      1,204
                      1,273
                      1,333

                      0004
                      Information Services
                      1,835
                      2,174
                      2,192

                      0100
                      Subtotal, direct programs
                      3,991
                      4,418
                      4,458

                      0799
                      Total direct obligations
                      3,991
                      4,418
                      4,458

                      0801
                      Reimbursable program
                      38
                      23
                      24

                      0900
                      Total new obligations
                      4,029
                      4,441
                      4,482

                      Budgetary Resources:

                      Unobligated balance:

                      1000
                      Unobligated balance brought forward, Oct 1
                      81
                      177
                      2

                      1011
                      Unobligated balance transfer from other accts [20–5432]
                      81
                      114
                      20

                      1012
                      Unobligated balance transfers between expired and unexpired accounts
                      22

                      1020
                      Adjustment of unobligated bal brought forward, Oct 1
                      –1

                      1021
                      Recoveries of prior year unpaid obligations
                      2

                      1029
                      Other balances withdrawn
                      –7

                      1050
                      Unobligated balance (total)
                      178
                      291
                      22

                      Budget authority:

                      Appropriations, discretionary:

                      1100
                      Appropriation
                      3,947
                      3,971
                      4,481

                      1121
                      Appropriations transferred from other accts [20–5432]
                      51
                      158
                      88

                      1160
                      Appropriation, discretionary (total)
                      3,998
                      4,129
                      4,569

                      Spending authority from offsetting collections, discretionary:

                      1700
                      Collected
                      30
                      23
                      24

                      1701
                      Change in uncollected payments, Federal sources
                      8

                      1750
                      Spending auth from offsetting collections, disc (total)
                      38
                      23
                      24

                      1900
                      Budget authority (total)
                      4,036
                      4,152
                      4,593

                      1930
                      Total budgetary resources available
                      4,214
                      4,443
                      4,615

                      Memorandum (non-add) entries:

                      1940
                      Unobligated balance expiring
                      –8

                      1941
                      Unexpired unobligated balance, end of year
                      177
                      2
                      133

                      Change in obligated balance:

                      Unpaid obligations:

                      3000
                      Unpaid obligations, brought forward, Oct 1
                      949
                      886
                      1,318

                      3010
                      Obligations incurred, unexpired accounts
                      4,029
                      4,441
                      4,482

                      3011
                      Obligations incurred, expired accounts
                      20

                      3020
                      Outlays (gross)
                      –4,042
                      –4,009
                      –4,361

                      3040
                      Recoveries of prior year unpaid obligations, unexpired
                      –2

                      3041
                      Recoveries of prior year unpaid obligations, expired
                      –68

                      3050
                      Unpaid obligations, end of year
                      886
                      1,318
                      1,439

                      Uncollected payments:

                      3060
                      Uncollected pymts, Fed sources, brought forward, Oct 1
                      –9
                      –9
                      –9

                      3070
                      Change in uncollected pymts, Fed sources, unexpired
                      –8

                      3071
                      Change in uncollected pymts, Fed sources, expired
                      8

                      3090
                      Uncollected pymts, Fed sources, end of year
                      –9
                      –9
                      –9

                      Memorandum (non-add) entries:

                      3100
                      Obligated balance, start of year
                      940
                      877
                      1,309

                      3200
                      Obligated balance, end of year
                      877
                      1,309
                      1,430

                      Budget authority and outlays, net:

                      Discretionary:

                      4000
                      Budget authority, gross
                      4,036
                      4,152
                      4,593

                      Outlays, gross:

                      4010
                      Outlays from new discretionary authority
                      3,177
                      3,264
                      3,612

                      4011
                      Outlays from discretionary balances
                      865
                      745
                      749

                      4020
                      Outlays, gross (total)
                      4,042
                      4,009
                      4,361

                      Offsets against gross budget authority and outlays:

                      Offsetting collections (collected) from:

                      4030
                      Federal sources
                      –37
                      –22
                      –23

                      4033
                      Non-Federal sources
                      –4
                      –1
                      –1

                      4040
                      Offsets against gross budget authority  and outlays (total)
                      –41
                      –23
                      –24

                      Additional offsets against gross budget authority only:

                      4050
                      Change in uncollected pymts, Fed sources, unexpired
                      –8

                      4052
                      Offsetting collections credited to expired accounts
                      11

                      4060
                      Additional offsets against budget authority only (total)
                      3

                      4070
                      Budget authority, net (discretionary)
                      3,998
                      4,129
                      4,569

                      4080
                      Outlays, net (discretionary)
                      4,001
                      3,986
                      4,337

                      4180
                      Budget authority, net (total)
                      3,998
                      4,129
                      4,569

                      4190
                      Outlays, net (total)
                      4,001
                      3,986
                      4,337

             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 ($166 million)
                is requested as part of the $412 million program integrity cap adjustment that will reduce the deficit through above-base
                funding for high return on investment (ROI) tax enforcement and compliance programs.  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 10-year cap adjustment proposal through 2023 generating
                more than $46 billion in additional revenue over the budget window, or nearly $33 billion in net savings when the costs of
                the adjustments are taken into account.

          Object Classification (in millions of dollars)

                      Identification code 20–0919–0–1–803
                      2012 actual
                      2013 CR
                      2014 est.

                      Direct obligations:

                      Personnel compensation:

                      11.1
                      Full-time permanent
                      1,063
                      1,118
                      1,218

                      11.3
                      Other than full-time permanent
                      8
                      10
                      10

                      11.5
                      Other personnel compensation
                      27
                      31
                      31

                      11.9
                      Total personnel compensation
                      1,098
                      1,159
                      1,259

                      12.1
                      Civilian personnel benefits
                      366
                      380
                      419

                      13.0
                      Benefits for former personnel
                      73
                      49
                      49

                      21.0
                      Travel and transportation of persons
                      24
                      34
                      36

                      22.0
                      Transportation of things
                      18
                      21
                      20

                      23.1
                      Rental payments to GSA
                      662
                      649
                      645

                      23.2
                      Rental payments to others
                      13
                      13
                      14

                      23.3
                      Communications, utilities, and miscellaneous charges
                      382
                      381
                      365

                      24.0
                      Printing and reproduction
                      22
                      23
                      26

                      25.1
                      Advisory and assistance services
                      519
                      724
                      589

                      25.2
                      Other services from non-Federal sources
                      74
                      130
                      173

                      25.3
                      Other goods and services from Federal sources
                      65
                      54
                      61

                      25.4
                      Operation and maintenance of facilities
                      168
                      177
                      179

                      25.6
                      Medical care
                      14
                      14
                      16

                      25.7
                      Operation and maintenance of equipment
                      83
                      119
                      116

                      26.0
                      Supplies and materials
                      28
                      39
                      41

                      31.0
                      Equipment
                      341
                      394
                      402

                      32.0
                      Land and structures
                      39
                      58
                      48

                      42.0
                      Insurance claims and indemnities
                      2

                      99.0
                      Direct obligations
                      3,991
                      4,418
                      4,458

                      99.0
                      Reimbursable obligations
                      37
                      23
                      23

                      99.5
                      Below reporting threshold
                      1

                      1

                      99.9
                      Total new obligations
                      4,029
                      4,441
                      4,482

          Employment Summary

                      Identification code 20–0919–0–1–803
                      2012 actual
                      2013 CR
                      2014 est.

                      1001
                      Direct civilian full-time equivalent employment
                      11,516
                      12,240
                      13,143

                      2001
                      Reimbursable civilian full-time equivalent employment
                      124
                      116
                      116

                      3001
                      Allocation account civilian full-time equivalent employment
                      455

             business systems modernizationFor necessary expenses of the Internal Revenue Service's business systems modernization program, [$330,210,000]$300,827,000, to remain available until September 30, [2015]2016, 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]30 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 CADE 2 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.  Note.—A full-year 2013 appropriation for this account was not enacted at the time the budget was prepared; therefore, the
                budget assumes this account is operating under the Continuing Appropriations Resolution, 2013 (P.L. 112–175). The amounts
                included for 2013 reflect the annualized level provided by the continuing resolution.
          Program and Financing (in millions of dollars)

                      Identification code 20–0921–0–1–803
                      2012 actual
                      2013 CR
                      2014 est.

                      Obligations by program activity:

                      0001
                      Business Systems Modernization
                      351
                      325
                      307

                      Budgetary Resources:

                      Unobligated balance:

                      1000
                      Unobligated balance brought forward, Oct 1
                      118
                      97
                      104

                      1021
                      Recoveries of prior year unpaid obligations
                      1

                      1050
                      Unobligated balance (total)
                      119
                      97
                      104

                      Budget authority:

                      Appropriations, discretionary:

                      1100
                      Appropriation
                      330
                      332
                      301

                      1160
                      Appropriation, discretionary (total)
                      330
                      332
                      301

                      1930
                      Total budgetary resources available
                      449
                      429
                      405

                      Memorandum (non-add) entries:

                      1940
                      Unobligated balance expiring
                      –1

                      1941
                      Unexpired unobligated balance, end of year
                      97
                      104
                      98

                      Change in obligated balance:

                      Unpaid obligations:

                      3000
                      Unpaid obligations, brought forward, Oct 1
                      141
                      132
                      110

                      3010
                      Obligations incurred, unexpired accounts
                      351
                      325
                      307

                      3020
                      Outlays (gross)
                      –357
                      –347
                      –326

                      3040
                      Recoveries of prior year unpaid obligations, unexpired
                      –1

                      3041
                      Recoveries of prior year unpaid obligations, expired
                      –2

                      3050
                      Unpaid obligations, end of year
                      132
                      110
                      91

                      Memorandum (non-add) entries:

                      3100
                      Obligated balance, start of year
                      141
                      132
                      110

                      3200
                      Obligated balance, end of year
                      132
                      110
                      91

                      Budget authority and outlays, net:

                      Discretionary:

                      4000
                      Budget authority, gross
                      330
                      332
                      301

                      Outlays, gross:

                      4010
                      Outlays from new discretionary authority
                      158
                      159
                      144

                      4011
                      Outlays from discretionary balances
                      199
                      188
                      182

                      4020
                      Outlays, gross (total)
                      357
                      347
                      326

                      4180
                      Budget authority, net (total)
                      330
                      332
                      301

                      4190
                      Outlays, net (total)
                      357
                      347
                      326

             This appropriation provides resources for the planning and capital asset acquisition of information technology to modernize
                the IRS business systems, including labor and related contractual costs. 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 Government Accountability Office on a regular
                basis reviews the status of the key Business Systems Modernization investments and the IRS submits quarterly information technology
                investment reports 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 processed individual taxpayer returns on a weekly batch cycle, which starting in
                2012 was reduced to a daily processing cycle.  The daily processing capability enhances IRS tax administration and improves
                customer service by allowing faster refunds for more taxpayers, more timely account updates, and faster issuance of taxpayer
                notices.  In addition, IRS processing systems are accepting all 1040-family forms and schedules electronically through a modernized
                e-filing capability.

          Object Classification (in millions of dollars)

                      Identification code 20–0921–0–1–803
                      2012 actual
                      2013 CR
                      2014 est.

                      Direct obligations:

                      Personnel compensation:

                      11.1
                      Full-time permanent
                      66
                      57
                      56

                      11.3
                      Other than full-time permanent
                      1
                      2
                      1

                      11.5
                      Other personnel compensation
                      3
                      4
                      3

                      11.9
                      Total personnel compensation
                      70
                      63
                      60

                      12.1
                      Civilian personnel benefits
                      18
                      16
                      16

                      21.0
                      Travel and transportation of persons
                      1
                      2
                      1

                      23.3
                      Communications, utilities, and miscellaneous charges

                      2
                      1

                      25.1
                      Advisory and assistance services
                      213
                      178
                      184

                      25.2
                      Other services from non-Federal sources
                      1
                      1

                      25.7
                      Operation and maintenance of equipment
                      3
                      4
                      2

                      31.0
                      Equipment
                      45
                      59
                      42

                      99.0
                      Direct obligations
                      351
                      325
                      306

                      99.5
                      Below reporting threshold

                      1

                      99.9
                      Total new obligations
                      351
                      325
                      307

          Employment Summary

                      Identification code 20–0921–0–1–803
                      2012 actual
                      2013 CR
                      2014 est.

                      1001
                      Direct civilian full-time equivalent employment
                      596
                      513
                      513

             Build America Bond Payments, Recovery Act

             Program and Financing (in millions of dollars)

                      Identification code 20–0935–0–1–806
                      2012 actual
                      2013 CR
                      2014 est.

                      Obligations by program activity:

                      0001
                      Direct program activity
                      3,749
                      4,334
                      4,334

                      0900
                      Total new obligations (object class 41.0)
                      3,749
                      4,334
                      4,334

                      Budgetary Resources:

                      Budget authority:

                      Appropriations, mandatory:

                      1200
                      Appropriation
                      3,749
                      4,334
                      4,334

                      1260
                      Appropriations, mandatory (total)
                      3,749
                      4,334
                      4,334

                      1930
                      Total budgetary resources available
                      3,749
                      4,334
                      4,334

                      Change in obligated balance:

                      Unpaid obligations:

                      3010
                      Obligations incurred, unexpired accounts
                      3,749
                      4,334
                      4,334

                      3020
                      Outlays (gross)
                      –3,749
                      –4,334
                      –4,334

                      Budget authority and outlays, net:

                      Mandatory:

                      4090
                      Budget authority, gross
                      3,749
                      4,334
                      4,334

                      Outlays, gross:

                      4100
                      Outlays from new mandatory authority
                      3,749
                      4,334
                      4,334

                      4180
                      Budget authority, net (total)
                      3,749
                      4,334
                      4,334

                      4190
                      Outlays, net (total)
                      3,749
                      4,334
                      4,334

             The American Recovery and Reinvestment Act of 2009 (Public Law 111–5), 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.

             America Fast Forward Bonds

             America Fast Forward Bonds

             (Legislative proposal, subject to PAYGO)Program and Financing (in millions of dollars)

                      Identification code 20–0953–4–1–806
                      2012 actual
                      2013 CR
                      2014 est.

                      Obligations by program activity:

                      0101
                      Direct program activity

                      686

                      0900
                      Total new obligations (object class 41.0)

                      686

                      Budgetary Resources:

                      Budget authority:

                      Appropriations, mandatory:

                      1200
                      Appropriation

                      686

                      1260
                      Appropriations, mandatory (total)

                      686

                      1930
                      Total budgetary resources available

                      686

                      Change in obligated balance:

                      Unpaid obligations:

                      3010
                      Obligations incurred, unexpired accounts

                      686

                      3020
                      Outlays (gross)

                      –686

                      Budget authority and outlays, net:

                      Mandatory:

                      4090
                      Budget authority, gross

                      686

                      Outlays, gross:

                      4100
                      Outlays from new mandatory authority

                      686

                      4180
                      Budget authority, net (total)

                      686

                      4190
                      Outlays, net (total)

                      686

             The FY 2014 President's Budget proposes a new permanent America Fast Forward Bond program that will be an optional alternative
                to traditional tax-exempt bonds.  This program will be similar to the expired Build America Bond program.  America Fast Forward
                Bonds would be conventional taxable bonds issued by State and local governments in which the Federal government makes direct
                subsidy payments to State and local governmental issuers (refundable tax credits).  Eligible uses would include financing
                of governmental capital projects, current refundings, or refinancing, of prior capital project financings, short-term governmental
                working capital financings for governmental operating expenses, and financing for the types of projects and programs that
                can be financed with qualified private activity bonds, subject to applicable State bond volume caps.  The subsidy rate for
                America Fast Forward Bonds is proposed at 28 percent, which is revenue neutral relative to the estimated future Federal tax
                expenditures for tax-exempt bonds.  The America Fast Forward Bond program will be effective for bonds issued after the date
                of enactment.  For America Fast Forward Bonds for Education issued for original financings of governmental capital projects
                for public schools and state universities and original financings for Section 501(c)(3) nonprofit educational entities, the
                subsidy rate would increase to 50 percent.  The increased 50 percent subsidy rate would not apply to current refundings.
                The increased subsidy rate for the America Fast Forward Bonds for Education would be effective for bonds issued in 2014 and
                2015.

             Payment Where Earned Income Credit Exceeds Liability for Tax

             Program and Financing (in millions of dollars)

                      Identification code 20–0906–0–1–609
                      2012 actual
                      2013 CR
                      2014 est.

                      Obligations by program activity:

                      0001
                      Direct program activity
                      54,890
                      55,123
                      55,577

                      0900
                      Total new obligations (object class 41.0)
                      54,890
                      55,123
                      55,577

                      Budgetary Resources:

                      Budget authority:

                      Appropriations, mandatory:

                      1200
                      Appropriation
                      54,890
                      55,123
                      55,577

                      1260
                      Appropriations, mandatory (total)
                      54,890
                      55,123
                      55,577

                      1930
                      Total budgetary resources available
                      54,890
                      55,123
                      55,577

                      Change in obligated balance:

                      Unpaid obligations:

                      3010
                      Obligations incurred, unexpired accounts
                      54,890
                      55,123
                      55,577

                      3020
                      Outlays (gross)
                      –54,890
                      –55,123
                      –55,577

                      Budget authority and outlays, net:

                      Mandatory:

                      4090
                      Budget authority, gross
                      54,890
                      55,123
                      55,577

                      Outlays, gross:

                      4100
                      Outlays from new mandatory authority
                      54,890
                      55,123
                      55,577

                      4180
                      Budget authority, net (total)
                      54,890
                      55,123
                      55,577

                      4190
                      Outlays, net (total)
                      54,890
                      55,123
                      55,577

          Summary of Budget Authority and Outlays (in millions of dollars)

                      2012 actual
                      2013 CR
                      2014 est.

                      Enacted/requested:

                      Budget Authority
                      54,890
                      55,123
                      55,577

                      Outlays
                      54,890
                      55,123
                      55,577

                      Legislative proposal, subject to PAYGO:

                      Budget Authority

                      25

                      Outlays

                      25

                      Total:

                      Budget Authority
                      54,890
                      55,123
                      55,602

                      Outlays
                      54,890
                      55,123
                      55,602

             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 94–12) and made it permanent in the Revenue Adjustment Act of 1978 (Public
                Law 95–600). The Tax Reform Act of 1986 and the Omnibus Budget Reconciliation Acts of 1990 and 1993 increased the credit amount
                and expanded eligibility for the EITC.

             The Economic Growth and Tax Relief Reconciliation Act of 2001 (EGTRRA) (Public Law 107–16) 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 111–5), 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 111–312), Section 103(c), extended EGTRRA and ARRA benefits through tax year 2012.

             The American Taxpayer Relief Act of 2012 (Public Law 112–240), Section 103(c), extended the EGTRRA and ARRA benefits through
                tax year 2017 (a five-year extension).  The Budget proposes permanent extension (beyond 2017) of the increased EITC for families
                with three or more children and the increased threshold for the phase-out for married couples.

             Payment Where Earned Income Credit Exceeds Liability for Tax

             (Legislative proposal, subject to PAYGO)Program and Financing (in millions of dollars)

                      Identification code 20–0906–4–1–609
                      2012 actual
                      2013 CR
                      2014 est.

                      Obligations by program activity:

                      0001
                      Direct program activity

                      25

                      0900
                      Total new obligations (object class 41.0)

                      25

                      Budgetary Resources:

                      Budget authority:

                      Appropriations, mandatory:

                      1200
                      Appropriation

                      25

                      1260
                      Appropriations, mandatory (total)

                      25

                      1930
                      Total budgetary resources available

                      25

                      Change in obligated balance:

                      Unpaid obligations:

                      3010
                      Obligations incurred, unexpired accounts

                      25

                      3020
                      Outlays (gross)

                      –25

                      Budget authority and outlays, net:

                      Mandatory:

                      4090
                      Budget authority, gross

                      25

                      Outlays, gross:

                      4100
                      Outlays from new mandatory authority

                      25

                      4180
                      Budget authority, net (total)

                      25

                      4190
                      Outlays, net (total)

                      25

             The Budget proposes to simplify the rules for claiming the EITC for workers without qualifying children.  The account also
                reflects the interaction effect with the proposal to restrict access to the Death Master File.

             Payment Where Child Tax Credit Exceeds Liability for Tax

             Program and Financing (in millions of dollars)

                      Identification code 20–0922–0–1–609
                      2012 actual
                      2013 CR
                      2014 est.

                      Obligations by program activity:

                      0001
                      Direct program activity
                      22,106
                      23,061
                      25,119

                      0900
                      Total new obligations (object class 41.0)
                      22,106
                      23,061
                      25,119

                      Budgetary Resources:

                      Budget authority:

                      Appropriations, mandatory:

                      1200
                      Appropriation
                      22,106
                      23,061
                      25,119

                      1260
                      Appropriations, mandatory (total)
                      22,106
                      23,061
                      25,119

                      1930
                      Total budgetary resources available
                      22,106
                      23,061
                      25,119

                      Change in obligated balance:

                      Unpaid obligations:

                      3010
                      Obligations incurred, unexpired accounts
                      22,106
                      23,061
                      25,119

                      3020
                      Outlays (gross)
                      –22,106
                      –23,061
                      –25,119

                      Budget authority and outlays, net:

                      Mandatory:

                      4090
                      Budget authority, gross
                      22,106
                      23,061
                      25,119

                      Outlays, gross:

                      4100
                      Outlays from new mandatory authority
                      22,106
                      23,061
                      25,119

                      4180
                      Budget authority, net (total)
                      22,106
                      23,061
                      25,119

                      4190
                      Outlays, net (total)
                      22,106
                      23,061
                      25,119

             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 105–34). 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 111–5), 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 111–312), Section 103(b), extended this temporary benefit
                for 2011 and 2012.  The American Taxpayer Relief Act of 2012 (Public Law 112–240), Section 103(b), extended the ARRA benefits
                through tax year 2017 (a five-year extension).  The Budget proposes permanent extension (beyond 2017) of the Child Tax Credit.

             Payment Where Health Coverage Tax Credit Exceeds Liability for Tax

             Program and Financing (in millions of dollars)

                      Identification code 20–0923–0–1–551
                      2012 actual
                      2013 CR
                      2014 est.

                      Obligations by program activity:

                      0001
                      Direct program activity
                      131
                      120
                      32

                      0900
                      Total new obligations (object class 41.0)
                      131
                      120
                      32

                      Budgetary Resources:

                      Budget authority:

                      Appropriations, mandatory:

                      1200
                      Appropriation
                      131
                      120
                      32

                      1260
                      Appropriations, mandatory (total)
                      131
                      120
                      32

                      1930
                      Total budgetary resources available
                      131
                      120
                      32

                      Change in obligated balance:

                      Unpaid obligations:

                      3010
                      Obligations incurred, unexpired accounts
                      131
                      120
                      32

                      3020
                      Outlays (gross)
                      –131
                      –120
                      –32

                      Budget authority and outlays, net:

                      Mandatory:

                      4090
                      Budget authority, gross
                      131
                      120
                      32

                      Outlays, gross:

                      4100
                      Outlays from new mandatory authority
                      131
                      120
                      32

                      4180
                      Budget authority, net (total)
                      131
                      120
                      32

                      4190
                      Outlays, net (total)
                      131
                      120
                      32

             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 55–64.

             The Congress expanded the HCTC program in the American Recovery and Reinvestment Act of 2009 (Public Law 111–5), Sections
                1899A-1899J.  These 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 111–344), Sections 111–118, extended these benefits until February 13, 2011. The
                bill to extend the Generalization System of Preference (Public Law 112–040), 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.
                Beginning 2014, the Patient Protection and Affordable Care Act (Public Law 111–148) provides health care premium tax credits
                to eligible individuals to help purchase health coverage.  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 20–0936–0–1–551
                      2012 actual
                      2013 CR
                      2014 est.

                      Obligations by program activity:

                      0001
                      Direct program activity
                      192
                      10

                      0900
                      Total new obligations (object class 41.0)
                      192
                      10

                      Budgetary Resources:

                      Budget authority:

                      Appropriations, mandatory:

                      1200
                      Appropriation
                      192
                      10

                      1260
                      Appropriations, mandatory (total)
                      192
                      10

                      1930
                      Total budgetary resources available
                      192
                      10

                      Change in obligated balance:

                      Unpaid obligations:

                      3010
                      Obligations incurred, unexpired accounts
                      192
                      10

                      3020
                      Outlays (gross)
                      –192
                      –10

                      Budget authority and outlays, net:

                      Mandatory:

                      4090
                      Budget authority, gross
                      192
                      10

                      Outlays, gross:

                      4100
                      Outlays from new mandatory authority
                      192
                      10

                      4180
                      Budget authority, net (total)
                      192
                      10

                      4190
                      Outlays, net (total)
                      192
                      10

             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.  The American Recovery and Reinvestment Act of 2009 (Public Law 111–5), 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.  The Department
                of Defense Appropriation Act of 2010 (Public Law 111–118), 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 Continuing Extension Act
                of 2010 (Public Law 111–157), 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.  This credit has expired.  However,
                a small number of FY 2013 outlays are expected from this account, due to amended returns.

             Payment Where Small Business Health Insurance Tax Credit Exceeds Liability for Tax

             Program and Financing (in millions of dollars)

                      Identification code 20–0951–0–1–551
                      2012 actual
                      2013 CR
                      2014 est.

                      Obligations by program activity:

                      0001
                      Direct program activity
                      67
                      56
                      140

                      0900
                      Total new obligations (object class 41.0)
                      67
                      56
                      140

                      Budgetary Resources:

                      Budget authority:

                      Appropriations, mandatory:

                      1200
                      Appropriation
                      67
                      56
                      140

                      1260
                      Appropriations, mandatory (total)
                      67
                      56
                      140

                      1930
                      Total budgetary resources available
                      67
                      56
                      140

                      Change in obligated balance:

                      Unpaid obligations:

                      3010
                      Obligations incurred, unexpired accounts
                      67
                      56
                      140

                      3020
                      Outlays (gross)
                      –67
                      –56
                      –140

                      Budget authority and outlays, net:

                      Mandatory:

                      4090
                      Budget authority, gross
                      67
                      56
                      140

                      Outlays, gross:

                      4100
                      Outlays from new mandatory authority
                      67
                      56
                      140

                      4180
                      Budget authority, net (total)
                      67
                      56
                      140

                      4190
                      Outlays, net (total)
                      67
                      56
                      140

             The Patient Protection and Affordable Care Act (P.L. 111–148), 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 Alternative Minimum Tax Credit Exceeds Liability for Tax

             Program and Financing (in millions of dollars)

                      Identification code 20–0929–0–1–609
                      2012 actual
                      2013 CR
                      2014 est.

                      Obligations by program activity:

                      0001
                      Direct program activity
                      205
                      90
                      30

                      0900
                      Total new obligations (object class 41.0)
                      205
                      90
                      30

                      Budgetary Resources:

                      Budget authority:

                      Appropriations, mandatory:

                      1200
                      Appropriation
                      205
                      90
                      30

                      1260
                      Appropriations, mandatory (total)
                      205
                      90
                      30

                      1930
                      Total budgetary resources available
                      205
                      90
                      30

                      Change in obligated balance:

                      Unpaid obligations:

                      3010
                      Obligations incurred, unexpired accounts
                      205
                      90
                      30

                      3020
                      Outlays (gross)
                      –205
                      –90
                      –30

                      Budget authority and outlays, net:

                      Mandatory:

                      4090
                      Budget authority, gross
                      205
                      90
                      30

                      Outlays, gross:

                      4100
                      Outlays from new mandatory authority
                      205
                      90
                      30

                      4180
                      Budget authority, net (total)
                      205
                      90
                      30

                      4190
                      Outlays, net (total)
                      205
                      90
                      30

             The Tax Relief and Health Care Act of 2006 (Public Law 109–432) 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 110–343), 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.  This provision is effective for any
                taxable year beginning before January 1, 2013.  An extension was not addressed in the American Taxpayer Relief Act of 2012.

             Payment Where Tax Credit to Aid First-Time Homebuyers Exceeds Liability for Tax

             Program and Financing (in millions of dollars)

                      Identification code 20–0930–0–1–604
                      2012 actual
                      2013 CR
                      2014 est.

                      Obligations by program activity:

                      0001
                      Direct program activity
                      51
                      10

                      0900
                      Total new obligations (object class 41.0)
                      51
                      10

                      Budgetary Resources:

                      Budget authority:

                      Appropriations, mandatory:

                      1200
                      Appropriation
                      51
                      10

                      1260
                      Appropriations, mandatory (total)
                      51
                      10

                      1930
                      Total budgetary resources available
                      51
                      10

                      Change in obligated balance:

                      Unpaid obligations:

                      3010
                      Obligations incurred, unexpired accounts
                      51
                      10

                      3020
                      Outlays (gross)
                      –51
                      –10

                      Budget authority and outlays, net:

                      Mandatory:

                      4090
                      Budget authority, gross
                      51
                      10

                      Outlays, gross:

                      4100
                      Outlays from new mandatory authority
                      51
                      10

                      4180
                      Budget authority, net (total)
                      51
                      10

                      4190
                      Outlays, net (total)
                      51
                      10

             The Housing and Economic Recovery Act of 2008 (Public Law 110–289), Section 3011, provided a refundable tax credit of up to
                $7,500 for first-time homebuyers.  They must repay the credit over a 15-year period.  The American Recovery and Reinvestment
                Act of 2009 (Public Law 111–5), Section 1006, expanded and extended the credit, and also eliminated the repayment requirement.
                The Worker, Homeownership, and Business Assistance Act of 2009 (Public Law 111–92), Section 12, extended the application period
                for the first-time homebuyer credit from November 30, 2009 to April 30, 2010.  The Homebuyer Assistance and Improvement Act
                of 2010 (Public Law 111–198), 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. No outlays are expected from this account in 2014, as the credit has expired.

             Payment Where Certain Tax Credits Exceed Liability for Corporate Tax

             Program and Financing (in millions of dollars)

                      Identification code 20–0931–0–1–376
                      2012 actual
                      2013 CR
                      2014 est.

                      Obligations by program activity:

                      0001
                      Direct program activity
                      101
                      15

                      0900
                      Total new obligations (object class 41.0)
                      101
                      15

                      Budgetary Resources:

                      Budget authority:

                      Appropriations, mandatory:

                      1200
                      Appropriation
                      101
                      15

                      1260
                      Appropriations, mandatory (total)
                      101
                      15

                      1930
                      Total budgetary resources available
                      101
                      15

                      Change in obligated balance:

                      Unpaid obligations:

                      3010
                      Obligations incurred, unexpired accounts
                      101
                      15

                      3020
                      Outlays (gross)
                      –101
                      –15

                      Budget authority and outlays, net:

                      Mandatory:

                      4090
                      Budget authority, gross
                      101
                      15

                      Outlays, gross:

                      4100
                      Outlays from new mandatory authority
                      101
                      15

                      4180
                      Budget authority, net (total)
                      101
                      15

                      4190
                      Outlays, net (total)
                      101
                      15

             The Housing and Economic Recovery Act of 2008 (Public Law 110–289), Section 3081, allowed certain businesses to accelerate
                the recognition of a portion of their unused pre-2006 AMT or research and development (R&D) credits in lieu of taking bonus
                depreciation.  The maximum increase amount is capped at the lesser of $30 million or 6 percent of eligible AMT and R&D credits.
                The accelerated credit amount is refundable.  The American Recovery and Reinvestment Act of 2009 (Public Law 111–5), Section
                1201(b), extended this temporary benefit through 2009.  The Tax Relief, Unemployment Insurance Reauthorization, and Job Creation
                Act of 2010 (Public Law 111–312), Section 401(c), extended this temporary benefit through the end of 2012, but only with respect
                to AMT credits.  The American Taxpayer Relief Act of 2012 (Public Law 112–240), Section 331(c), extended this temporary benefit
                through 2013 only with respect to AMT credits.

             Payment Where Tax Credit for Certain Government Retirees Exceeds Liability for Tax

             Program and Financing (in millions of dollars)

                      Identification code 20–0942–0–1–602
                      2012 actual
                      2013 CR
                      2014 est.

                      Budgetary Resources:

                      Unobligated balance:

                      1029
                      Other balances withdrawn
                      –1

                      Budget authority:

                      Spending authority from offsetting collections, mandatory:

                      1800
                      Collected
                      1

                      1850
                      Spending auth from offsetting collections, mand (total)
                      1

                      1900
                      Budget authority (total)
                      1

                      Budget authority and outlays, net:

                      Mandatory:

                      4090
                      Budget authority, gross
                      1

                      Offsets against gross budget authority and outlays:

                      Offsetting collections (collected) from:

                      4123
                      Non-Federal sources
                      –1

                      4190
                      Outlays, net (total)
                      –1

             The American Recovery and Reinvestment Act of 2009 (Public Law 111–5), 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 outlays are expected from this account in 2013 or 2014, as the credit has expired.

             Payment in Lieu of Tax Credits for Promise Zones

              The Administration proposes to designate 20 Promise Zones (14 in urban areas and 6 in rural areas). The zones would be designated
                in four rounds of five zones each, which would become effective at the beginning of 2015, 2016, 2017, and 2018.  Zone designations
                would last for 10 years.  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 Promise Zones.

             Payment in Lieu of Tax Credit for New Jobs and Wage Increases

             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 20–0956–4–1–504
                      2012 actual
                      2013 CR
                      2014 est.

                      Obligations by program activity:

                      0001
                      Direct program activity

                      133

                      0900
                      Total new obligations (object class 41.0)

                      133

                      Budgetary Resources:

                      Budget authority:

                      Appropriations, mandatory:

                      1200
                      Appropriation

                      133

                      1260
                      Appropriations, mandatory (total)

                      133

                      1930
                      Total budgetary resources available

                      133

                      Change in obligated balance:

                      Unpaid obligations:

                      3010
                      Obligations incurred, unexpired accounts

                      133

                      3020
                      Outlays (gross)

                      –133

                      Budget authority and outlays, net:

                      Mandatory:

                      4090
                      Budget authority, gross

                      133

                      Outlays, gross:

                      4100
                      Outlays from new mandatory authority

                      133

                      4180
                      Budget authority, net (total)

                      133

                      4190
                      Outlays, net (total)

                      133

             Under current law, there is no generally available income tax credit for job creation or increasing employees' wages.  The
                2014 Budget proposes to provide a temporary, one year income tax credit for small employers for increases in wage expense,
                whether driven by job creation, increased wages or both.  The credit would be equal to 10 percent of the increase in the employers
                eligible wages paid over the eligible wages paid in the comparable period.  Eligible wages are the employer's Old Age, Survivors,
                and Disability Insurance (OASDI) wages paid in the relevant period.  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 the comparable period,
                eligible wages would be deemed to be 80 percent of their OASDI wages.  The credit also would be available to tax exempt organizations
                and public institutions of higher education.  This credit will be available to small employers with eligible wages in of less
                than $20 million.

             Payment Where Making Work Pay Credit Exceeds Liability for Tax

             Program and Financing (in millions of dollars)

                      Identification code 20–0933–0–1–609
                      2012 actual
                      2013 CR
                      2014 est.

                      Obligations by program activity:

                      0001
                      Direct program activity
                      253
                      30

                      0900
                      Total new obligations (object class 41.0)
                      253
                      30

                      Budgetary Resources:

                      Budget authority:

                      Appropriations, mandatory:

                      1200
                      Appropriation
                      253
                      30

                      1260
                      Appropriations, mandatory (total)
                      253
                      30

                      1930
                      Total budgetary resources available
                      253
                      30

                      Change in obligated balance:

                      Unpaid obligations:

                      3010
                      Obligations incurred, unexpired accounts
                      253
                      30

                      3020
                      Outlays (gross)
                      –253
                      –30

                      Budget authority and outlays, net:

                      Mandatory:

                      4090
                      Budget authority, gross
                      253
                      30

                      Outlays, gross:

                      4100
                      Outlays from new mandatory authority
                      253
                      30

                      4180
                      Budget authority, net (total)
                      253
                      30

                      4190
                      Outlays, net (total)
                      253
                      30

             The American Recovery and Reinvestment Act of 2009 (Public Law 111–5), 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.  No outlays are expected
                from this account in 2013, as the credit has expired.

             Payment Where American Opportunity Credit Exceeds Liability for TAX

             Program and Financing (in millions of dollars)

                      Identification code 20–0932–0–1–502
                      2012 actual
                      2013 CR
                      2014 est.

                      Obligations by program activity:

                      0001
                      Direct program activity
                      5,549
                      7,236
                      7,456

                      0900
                      Total new obligations (object class 41.0)
                      5,549
                      7,236
                      7,456

                      Budgetary Resources:

                      Budget authority:

                      Appropriations, mandatory:

                      1200
                      Appropriation
                      5,549
                      7,236
                      7,456

                      1260
                      Appropriations, mandatory (total)
                      5,549
                      7,236
                      7,456

                      1930
                      Total budgetary resources available
                      5,549
                      7,236
                      7,456

                      Change in obligated balance:

                      Unpaid obligations:

                      3010
                      Obligations incurred, unexpired accounts
                      5,549
                      7,236
                      7,456

                      3020
                      Outlays (gross)
                      –5,549
                      –7,236
                      –7,456

                      Budget authority and outlays, net:

                      Mandatory:

                      4090
                      Budget authority, gross
                      5,549
                      7,236
                      7,456

                      Outlays, gross:

                      4100
                      Outlays from new mandatory authority
                      5,549
                      7,236
                      7,456

                      4180
                      Budget authority, net (total)
                      5,549
                      7,236
                      7,456

                      4190
                      Outlays, net (total)
                      5,549
                      7,236
                      7,456

          Summary of Budget Authority and Outlays (in millions of dollars)

                      2012 actual
                      2013 CR
                      2014 est.

                      Enacted/requested:

                      Budget Authority
                      5,549
                      7,236
                      7,456

                      Outlays
                      5,549
                      7,236
                      7,456

                      Legislative proposal, subject to PAYGO:

                      Budget Authority

                      –7

                      Outlays

                      –7

                      Total:

                      Budget Authority
                      5,549
                      7,236
                      7,449

                      Outlays
                      5,549
                      7,236
                      7,449

             The American Recovery and Reinvestment Act of 2009 (Public Law 111–5), 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 111–312), Section 103(a), extended
                this credit to tax years 2011 and 2012.  The American Taxpayer Relief Act of 2012 (Public Law 112–240), Section 103(a), extended
                the credit through tax year 2017 (a five-year extension).  The Budget proposes permanent extension (beyond 2017) of the AOTC.

             Payment Where American Opportunity Credit Exceeds Liability for TAX

             (Legislative proposal, subject to PAYGO)Program and Financing (in millions of dollars)

                      Identification code 20–0932–4–1–502
                      2012 actual
                      2013 CR
                      2014 est.

                      Obligations by program activity:

                      0001
                      Direct program activity

                      –7

                      0900
                      Total new obligations (object class 41.0)

                      –7

                      Budgetary Resources:

                      Budget authority:

                      Appropriations, mandatory:

                      1200
                      Appropriation

                      –7

                      1260
                      Appropriations, mandatory (total)

                      –7

                      1930
                      Total budgetary resources available

                      –7

                      Change in obligated balance:

                      Unpaid obligations:

                      3010
                      Obligations incurred, unexpired accounts

                      –7

                      3020
                      Outlays (gross)

                      7

                      Budget authority and outlays, net:

                      Mandatory:

                      4090
                      Budget authority, gross

                      –7

                      Outlays, gross:

                      4100
                      Outlays from new mandatory authority

                      –7

                      4180
                      Budget authority, net (total)

                      –7

                      4190
                      Outlays, net (total)

                      –7

             The account reflects the interaction effect with the proposals to extend IRS math error authority and to modify Form 1098-T
                for reporting tuition expenses.

             Payment to Issuer of Qualified Energy Conservation Bonds

             Program and Financing (in millions of dollars)

                      Identification code 20–0948–0–1–272
                      2012 actual
                      2013 CR
                      2014 est.

                      Obligations by program activity:

                      0001
                      Direct program activity
                      23
                      32
                      32

                      0900
                      Total new obligations (object class 41.0)
                      23
                      32
                      32

                      Budgetary Resources:

                      Budget authority:

                      Appropriations, mandatory:

                      1200
                      Appropriation
                      23
                      32
                      32

                      1260
                      Appropriations, mandatory (total)
                      23
                      32
                      32

                      1930
                      Total budgetary resources available
                      23
                      32
                      32

                      Change in obligated balance:

                      Unpaid obligations:

                      3010
                      Obligations incurred, unexpired accounts
                      23
                      32
                      32

                      3020
                      Outlays (gross)
                      –23
                      –32
                      –32

                      Budget authority and outlays, net:

                      Mandatory:

                      4090
                      Budget authority, gross
                      23
                      32
                      32

                      Outlays, gross:

                      4100
                      Outlays from new mandatory authority
                      23
                      32
                      32

                      4180
                      Budget authority, net (total)
                      23
                      32
                      32

                      4190
                      Outlays, net (total)
                      23
                      32
                      32

             The Emergency Economic Stabilization Act of 2008 (Public Law 110–343), Section 301, created Qualified Energy Conservation
                Bonds; and the American Recovery and Reinvestment Act of 2009 (Public Law 111–5), 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 111–147), 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.  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 20–0947–0–1–271
                      2012 actual
                      2013 CR
                      2014 est.

                      Obligations by program activity:

                      0001
                      Direct program activity
                      20
                      24
                      24

                      0900
                      Total new obligations (object class 41.0)
                      20
                      24
                      24

                      Budgetary Resources:

                      Budget authority:

                      Appropriations, mandatory:

                      1200
                      Appropriation
                      20
                      24
                      24

                      1260
                      Appropriations, mandatory (total)
                      20
                      24
                      24

                      1930
                      Total budgetary resources available
                      20
                      24
                      24

                      Change in obligated balance:

                      Unpaid obligations:

                      3010
                      Obligations incurred, unexpired accounts
                      20
                      24
                      24

                      3020
                      Outlays (gross)
                      –20
                      –24
                      –24

                      Budget authority and outlays, net:

                      Mandatory:

                      4090
                      Budget authority, gross
                      20
                      24
                      24

                      Outlays, gross:

                      4100
                      Outlays from new mandatory authority
                      20
                      24
                      24

                      4180
                      Budget authority, net (total)
                      20
                      24
                      24

                      4190
                      Outlays, net (total)
                      20
                      24
                      24

             The Emergency Economic Stabilization Act of 2008 (Public Law 110–343), Section 107, created New Clean Renewable Energy Bonds;
                and the American Recovery and Reinvestment Act of 2009 (Public Law 111–5), 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 111–147), Section 301, amended Section 6431 of the Internal Revenue
                Code of 1986 by adding a new subsection (f) 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.  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 20–0946–0–1–501
                      2012 actual
                      2013 CR
                      2014 est.

                      Obligations by program activity:

                      0001
                      Direct program activity
                      634
                      820
                      820

                      0900
                      Total new obligations (object class 41.0)
                      634
                      820
                      820

                      Budgetary Resources:

                      Budget authority:

                      Appropriations, mandatory:

                      1200
                      Appropriation
                      634
                      820
                      820

                      1260
                      Appropriations, mandatory (total)
                      634
                      820
                      820

                      1930
                      Total budgetary resources available
                      634
                      820
                      820

                      Change in obligated balance:

                      Unpaid obligations:

                      3010
                      Obligations incurred, unexpired accounts
                      634
                      820
                      820

                      3020
                      Outlays (gross)
                      –634
                      –820
                      –820

                      Budget authority and outlays, net:

                      Mandatory:

                      4090
                      Budget authority, gross
                      634
                      820
                      820

                      Outlays, gross:

                      4100
                      Outlays from new mandatory authority
                      634
                      820
                      820

                      4180
                      Budget authority, net (total)
                      634
                      820
                      820

                      4190
                      Outlays, net (total)
                      634
                      820
                      820

             The American Recovery and Reinvestment Act of 2009 (Public Law 111–5), 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 111–147), Section 301, amends Section 6431 of the Internal Revenue
                Code of 1986 by adding a new subsection (f) allowing issuers of Qualified School Construction Bonds to irrevocably elect to
                issue the bonds as specified tax credit bonds with a 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 20–0945–0–1–501
                      2012 actual
                      2013 CR
                      2014 est.

                      Obligations by program activity:

                      0001
                      Direct program activity
                      40
                      38
                      38

                      0900
                      Total new obligations (object class 41.0)
                      40
                      38
                      38

                      Budgetary Resources:

                      Budget authority:

                      Appropriations, mandatory:

                      1200
                      Appropriation
                      40
                      38
                      38

                      1260
                      Appropriations, mandatory (total)
                      40
                      38
                      38

                      1930
                      Total budgetary resources available
                      40
                      38
                      38

                      Change in obligated balance:

                      Unpaid obligations:

                      3010
                      Obligations incurred, unexpired accounts
                      40
                      38
                      38

                      3020
                      Outlays (gross)
                      –40
                      –38
                      –38

                      Budget authority and outlays, net:

                      Mandatory:

                      4090
                      Budget authority, gross
                      40
                      38
                      38

                      Outlays, gross:

                      4100
                      Outlays from new mandatory authority
                      40
                      38
                      38

                      4180
                      Budget authority, net (total)
                      40
                      38
                      38

                      4190
                      Outlays, net (total)
                      40
                      38
                      38

             The American Recovery and Reinvestment Act of 2009 (Public Law 111–5), 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 111–312), Section 758, extended the Qualified Zone Academy Bonds for 2011 and reduced
                the calendar year limitation to $400,000,000.  The American Taxpayer Relief Act of 2012 (Public Law 112–240), Section 310,
                extended the calendar year limitation of $400,000,000 through tax year 2013 (a two-year extension).

             The Hiring Incentives to Restore Employment Act (Public Law 111–147), Section 301, amends Section 6431 of the Internal Revenue
                Code of 1986 by adding a new subsection (f) allowing issuers of Qualified Zone Academy Bonds to irrevocably elect to issue
                the bonds as specified tax credit bonds with a 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.

             The Tax Relief, Unemployent Insurance Reauthorization and Job Creation Act of 2010 (Public Law 111–312) amended section 6431(f)(3)(A)(iii)
                to provide that direct pay treatment for Qualified Zone Academy Bonds is not available for Qualified Zone Academy Bond allocations
                from the 2011 national limitation or any carry forward of the 2011 allocation.

             Payment Where Adoption Credit Exceeds Liability for Tax

             Program and Financing (in millions of dollars)

                      Identification code 20–0950–0–1–609
                      2012 actual
                      2013 CR
                      2014 est.

                      Obligations by program activity:

                      0001
                      Direct program activity
                      777
                      50

                      0900
                      Total new obligations (object class 41.0)
                      777
                      50

                      Budgetary Resources:

                      Budget authority:

                      Appropriations, mandatory:

                      1200
                      Appropriation
                      777
                      50

                      1260
                      Appropriations, mandatory (total)
                      777
                      50

                      1930
                      Total budgetary resources available
                      777
                      50

                      Change in obligated balance:

                      Unpaid obligations:

                      3010
                      Obligations incurred, unexpired accounts
                      777
                      50

                      3020
                      Outlays (gross)
                      –777
                      –50

                      Budget authority and outlays, net:

                      Mandatory:

                      4090
                      Budget authority, gross
                      777
                      50

                      Outlays, gross:

                      4100
                      Outlays from new mandatory authority
                      777
                      50

                      4180
                      Budget authority, net (total)
                      777
                      50

                      4190
                      Outlays, net (total)
                      777
                      50

             The Economic Growth and Tax Relief Reconciliation Act of 2001 (EGTRRA) (Public Law 107–16), 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 111–148), 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 111–312), Section 101(b),
                extended the EGTRRA provisions through 2012.  The American Taxpayer Relief Act of 2012 (Public Law 112–240), Section 101(a),
                made the adoption credit provisions enacted in EGTRRA permanent.  The PPACA adoption credit provisions were not extended.

             Therapeutic Discovery Program Grants and Administration

             Program and Financing (in millions of dollars)

                      Identification code 20–0952–0–1–552
                      2012 actual
                      2013 CR
                      2014 est.

                      Obligations by program activity:

                      0001
                      Direct program activity
                      7
                      3
                      2

                      Budgetary Resources:

                      Budget authority:

                      Appropriations, mandatory:

                      1200
                      Appropriation
                      7
                      3
                      2

                      1260
                      Appropriations, mandatory (total)
                      7
                      3
                      2

                      1930
                      Total budgetary resources available
                      7
                      3
                      2

                      Change in obligated balance:

                      Unpaid obligations:

                      3010
                      Obligations incurred, unexpired accounts
                      7
                      3
                      2

                      3020
                      Outlays (gross)
                      –7
                      –3
                      –2

                      Budget authority and outlays, net:

                      Mandatory:

                      4090
                      Budget authority, gross
                      7
                      3
                      2

                      Outlays, gross:

                      4100
                      Outlays from new mandatory authority
                      7
                      3
                      2

                      4180
                      Budget authority, net (total)
                      7
                      3
                      2

                      4190
                      Outlays, net (total)
                      7
                      3
                      2

              The Affordable Care Act (Public Law 111–148), 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 2014.

          Object Classification (in millions of dollars)

                      Identification code 20–0952–0–1–552
                      2012 actual
                      2013 CR
                      2014 est.

                      Direct obligations:

                      11.1
                      Personnel compensation: Full-time permanent

                      2
                      2

                      41.0
                      Grants, subsidies, and contributions
                      7
                      1

                      99.9
                      Total new obligations
                      7
                      3
                      2

          Employment Summary

                      Identification code 20–0952–0–1–552
                      2012 actual
                      2013 CR
                      2014 est.

                      1001
                      Direct civilian full-time equivalent employment

                      16
                      16

             Refunding Internal Revenue Collections, Interest

             Program and Financing (in millions of dollars)

                      Identification code 20–0904–0–1–908
                      2012 actual
                      2013 CR
                      2014 est.

                      Obligations by program activity:

                      0001
                      Direct program activity
                      2,680
                      3,088
                      3,345

                      0900
                      Total new obligations (object class 43.0)
                      2,680
                      3,088
                      3,345

                      Budgetary Resources:

                      Budget authority:

                      Appropriations, mandatory:

                      1200
                      Appropriation
                      2,680
                      3,088
                      3,345

                      1260
                      Appropriations, mandatory (total)
                      2,680
                      3,088
                      3,345

                      1930
                      Total budgetary resources available
                      2,680
                      3,088
                      3,345

                      Change in obligated balance:

                      Unpaid obligations:

                      3010
                      Obligations incurred, unexpired accounts
                      2,680
                      3,088
                      3,345

                      3020
                      Outlays (gross)
                      –2,680
                      –3,088
                      –3,345

                      Budget authority and outlays, net:

                      Mandatory:

                      4090
                      Budget authority, gross
                      2,680
                      3,088
                      3,345

                      Outlays, gross:

                      4100
                      Outlays from new mandatory authority
                      2,680
                      3,088
                      3,345

                      4180
                      Budget authority, net (total)
                      2,680
                      3,088
                      3,345

                      4190
                      Outlays, net (total)
                      2,680
                      3,088
                      3,345

             Under certain circumstances, as provided in 26 U.S.C. 6611, interest is paid on Internal Revenue collections that must be
                refunded. The Tax Equity and Fiscal Responsibility Act of 1982 (Public Law 97–248) provides for daily compounding of interest.
                Under the Tax Reform Act of 1986 (Public Law 99–514), interest paid on Internal Revenue collections will equal the Federal
                short-term rate plus two percentage points, with such rate to be adjusted quarterly.

             Refundable Premium Assistance Tax Credit

             Program and Financing (in millions of dollars)

                      Identification code 20–0949–0–1–551
                      2012 actual
                      2013 CR
                      2014 est.

                      Obligations by program activity:

                      0001
                      Direct program activity

                      32,269

                      0900
                      Total new obligations (object class 41.0)

                      32,269

                      Budgetary Resources:

                      Budget authority:

                      Appropriations, mandatory:

                      1200
                      Appropriation

                      32,269

                      1260
                      Appropriations, mandatory (total)

                      32,269

                      1930
                      Total budgetary resources available

                      32,269

                      Change in obligated balance:

                      Unpaid obligations:

                      3010
                      Obligations incurred, unexpired accounts

                      32,269

                      3020
                      Outlays (gross)

                      –32,269

                      Budget authority and outlays, net:

                      Mandatory:

                      4090
                      Budget authority, gross

                      32,269

                      Outlays, gross:

                      4100
                      Outlays from new mandatory authority

                      32,269

                      4180
                      Budget authority, net (total)

                      32,269

                      4190
                      Outlays, net (total)

                      32,269

             The Patient Protection and Affordable Care Act (ACA) of 2010, Public Law 111–148, established the Refundable Premium Assistance
                Tax Credit, available to any eligible taxpayer for any qualified health insurance purchased through a Health Insurance Exchange.
                In general, an eligible taxpayer is defined as a taxpayer with annual household income between 100 and 400 percent of the
                federal poverty level for a family of the taxpayers size and that does not have access to minimum essential health care coverage.
                The amount of the credit varies, but cannot exceed the cost of coverage the taxpayer would otherwise pay in premiums under
                the Health Insurance Exchange.  The credit also can be paid in advance to a taxpayer's insurance company to help cover the
                cost of premiums.

             IRS Miscellaneous Retained Fees

             Special and Trust Fund Receipts (in millions of dollars)

                      Identification code 20–5432–0–2–803
                      2012 actual
                      2013 CR
                      2014 est.

                      0100
                      Balance, start of year

                      Receipts:

                      0200
                      Enrolled Agent Fee Increase, IRS Miscellaneous Retained Fees
                      5
                      5
                      6

                      0201
                      Tax Preparer Registration Fees, IRS Miscellaneous Retained Fees
                      38
                      42
                      40

                      0220
                      New Installment Agreements, IRS Miscellaneous Retained Fees
                      162
                      158
                      166

                      0221
                      Restructured Installment Agreements, IRS Miscellaneous Retained Fees
                      38
                      40
                      42

                      0222
                      General User Fees, IRS Miscellaneous Retained Fees
                      102
                      96
                      91

                      0223
                      Photopying Fees, IRS Miscellaneous Retained Fees
                      5
                      6
                      5

                      Adjustments:

                      0290
                      Adjustment - receipts rounding issue
                      2

                      0299
                      Total receipts and collections
                      352
                      347
                      350

                      0400
                      Total: Balances and collections
                      352
                      347
                      350

                      Appropriations:

                      0500
                      IRS Miscellaneous Retained Fees
                      –352
                      –347
                      –350

                      0799
                      Balance, end of year

          Program and Financing (in millions of dollars)

                      Identification code 20–5432–0–2–803
                      2012 actual
                      2013 CR
                      2014 est.

                      Budgetary Resources:

                      Unobligated balance:

                      1000
                      Unobligated balance brought forward, Oct 1
                      327
                      353
                      189

                      1010
                      Unobligated balance transfer to other accts [20–0912]
                      –174
                      –198
                      –151

                      1010
                      Unobligated balance transfer to other accts [20–0919]
                      –81
                      –114
                      –20

                      1010
                      Unobligated balance transfer to other accts [20–0913]
                      –17
                      –41
                      –18

                      1050
                      Unobligated balance (total)
                      55

                      Budget authority:

                      Appropriations, mandatory:

                      1201
                      [-5432]
                      352
                      347
                      350

                      1220
                      Appropriations transferred to other accts [20–0919]
                      –51
                      –158
                      –88

                      1220
                      Appropriations transferred to other accts [20–0913]
                      –3

                      1260
                      Appropriations, mandatory (total)
                      298
                      189
                      262

                      1930
                      Total budgetary resources available
                      353
                      189
                      262

                      Memorandum (non-add) entries:

                      1941
                      Unexpired unobligated balance, end of year
                      353
                      189
                      262

                      Budget authority and outlays, net:

                      Mandatory:

                      4090
                      Budget authority, gross
                      298
                      189
                      262

                      4180
                      Budget authority, net (total)
                      298
                      189
                      262

             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 20–5080–0–2–808
                      2012 actual
                      2013 CR
                      2014 est.

                      0100
                      Balance, start of year

                      5

                      Receipts:

                      0220
                      Gifts to the United States for Reduction of the Public Debt
                      8
                      8
                      8

                      0400
                      Total: Balances and collections
                      8
                      8
                      13

                      Appropriations:

                      0500
                      Gifts to the United States for Reduction of the Public Debt
                      –8
                      –3
                      –3

                      0799
                      Balance, end of year

                      5
                      10

          Program and Financing (in millions of dollars)

                      Identification code 20–5080–0–2–808
                      2012 actual
                      2013 CR
                      2014 est.

                      Budgetary Resources:

                      Budget authority:

                      Appropriations, mandatory:

                      1201
                      Appropriation (special or trust fund)
                      8
                      3
                      3

                      1236
                      Appropriations applied to repay debt
                      –8
                      –3
                      –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 20–5510–0–2–803
                      2012 actual
                      2013 CR
                      2014 est.

                      Obligations by program activity:

                      0001
                      Collection Enforcement Activities

                      9

                      0900
                      Total new obligations (object class 25.2)

                      9

                      Budgetary Resources:

                      Unobligated balance:

                      1000
                      Unobligated balance brought forward, Oct 1
                      10
                      10
                      1

                      1930
                      Total budgetary resources available
                      10
                      10
                      1

                      Memorandum (non-add) entries:

                      1941
                      Unexpired unobligated balance, end of year
                      10
                      1
                      1

                      Change in obligated balance:

                      Unpaid obligations:

                      3000
                      Unpaid obligations, brought forward, Oct 1
                      4
                      1
                      3

                      3010
                      Obligations incurred, unexpired accounts

                      9

                      3020
                      Outlays (gross)
                      –3
                      –7
                      –2

                      3050
                      Unpaid obligations, end of year
                      1
                      3
                      1

                      Memorandum (non-add) entries:

                      3100
                      Obligated balance, start of year
                      4
                      1
                      3

                      3200
                      Obligated balance, end of year
                      1
                      3
                      1

                      Budget authority and outlays, net:

                      Mandatory:

                      Outlays, gross:

                      4101
                      Outlays from mandatory balances
                      3
                      7
                      2

                      4190
                      Outlays, net (total)
                      3
                      7
                      2

             The American Jobs Creation Act of 2004 (Public Law 108–357) 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 20–5433–0–2–803
                      2012 actual
                      2013 CR
                      2014 est.

                      0100
                      Balance, start of year

                      Receipts:

                      0240
                      Underpayment and Fraud Collection
                      91
                      125
                      125

                      0400
                      Total: Balances and collections
                      91
                      125
                      125

                      Appropriations:

                      0500
                      Informant Payments
                      –91
                      –125
                      –125

                      0799
                      Balance, end of year

          Program and Financing (in millions of dollars)

                      Identification code 20–5433–0–2–803
                      2012 actual
                      2013 CR
                      2014 est.

                      Obligations by program activity:

                      0001
                      Informant Payments
                      93
                      125
                      125

                      0900
                      Total new obligations (object class 91.0)
                      93
                      125
                      125

                      Budgetary Resources:

                      Unobligated balance:

                      1000
                      Unobligated balance brought forward, Oct 1
                      3
                      1
                      1

                      Budget authority:

                      Appropriations, mandatory:

                      1201
                      Appropriation (special or trust fund)
                      91
                      125
                      125

                      1260
                      Appropriations, mandatory (total)
                      91
                      125
                      125

                      1930
                      Total budgetary resources available
                      94
                      126
                      126

                      Memorandum (non-add) entries:

                      1941
                      Unexpired unobligated balance, end of year
                      1
                      1
                      1

                      Change in obligated balance:

                      Unpaid obligations:

                      3010
                      Obligations incurred, unexpired accounts
                      93
                      125
                      125

                      3020
                      Outlays (gross)
                      –93
                      –125
                      –125

                      Budget authority and outlays, net:

                      Mandatory:

                      4090
                      Budget authority, gross
                      91
                      125
                      125

                      Outlays, gross:

                      4100
                      Outlays from new mandatory authority
                      90
                      125
                      125

                      4101
                      Outlays from mandatory balances
                      3

                      4110
                      Outlays, gross (total)
                      93
                      125
                      125

                      4180
                      Budget authority, net (total)
                      91
                      125
                      125

                      4190
                      Outlays, net (total)
                      93
                      125
                      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 104–168) provides
                for payments of such sums to individuals from the proceeds of amounts 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 of persons guilty of violating the Internal Revenue laws .  This
                provision was further amended by the Tax Relief and Health Care Act of 2006 (Public Law 109–432) to provide for mandatory
                payments in certain circumstances and to encourage use of the program.  A reward payment typically ranges between 15 and 30
                percent of the collected proceeds for cases where the amount of collected proceeds exceeds $2,000,000.  Lower payments are
                allowed in certain circumstances, including cases in which information is provided that was already available from another
                source.

             Federal Tax Lien Revolving Fund

             Program and Financing (in millions of dollars)

                      Identification code 20–4413–0–3–803
                      2012 actual
                      2013 CR
                      2014 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
                      6
                      6

                      1021
                      Recoveries of prior year unpaid obligations
                      2

                      1050
                      Unobligated balance (total)
                      6
                      6
                      6

                      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
                      8
                      8
                      8

                      Memorandum (non-add) entries:

                      1941
                      Unexpired unobligated balance, end of year
                      6
                      6
                      6

                      Change in obligated balance:

                      Unpaid obligations:

                      3000
                      Unpaid obligations, brought forward, Oct 1
                      2

                      3010
                      Obligations incurred, unexpired accounts
                      2
                      2
                      2

                      3020
                      Outlays (gross)
                      –2
                      –2
                      –2

                      3040
                      Recoveries of prior year unpaid obligations, unexpired
                      –2

                      Memorandum (non-add) entries:

                      3100
                      Obligated balance, start of year
                      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
                      –2
                      –2
                      –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 20–4413–0–3–803
                      2012 actual
                      2013 CR
                      2014 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 2014 Oversight
                Board budget recommendation for the Internal Revenue Service is $13,074 million.

             ADMINISTRATIVE PROVISIONS—INTERNAL REVENUE SERVICE

             Administrative Provisions—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 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 1–800 help line service for taxpayers. The Commissioner shall continue
          to make the improvement of the Internal Revenue Service 1–800 help line service a priority and allocate resources necessary
          to improve the Internal Revenue Service 1–800 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. ]SEC. 105.  Section 9503(a) of title 5, United States Code, is amended by striking "before July 23, 2013" and inserting "before September
                30, 2018".  SEC. 106.  Section 9503(a)(5) of title 5, United States Code, is amended by inserting before the semicolon the following: "renewable
                for an additional two years, based on a critical organizational need". SEC. 107.  Section 9505(a) of title 5, United States Code, is amended by striking "Before July 23, 2013" and inserting "Before September
                30, 2018".
             Comptroller of the Currency

             Federal Funds
             Public Enterprise Fund, Comptroller of the Currency

             Program and Financing (in millions of dollars)

                      Identification code 20–4264–0–3–373
                      2012 actual
                      2013 CR
                      2014 est.

                      Obligations by program activity:

                      0881
                      Bank Supervision
                      142

                      0900
                      Total new obligations (object class 94.0)
                      142

                      Budgetary Resources:

                      Unobligated balance:

                      1000
                      Unobligated balance brought forward, Oct 1
                      142

                      1930
                      Total budgetary resources available
                      142

                      Change in obligated balance:

                      Unpaid obligations:

                      3000
                      Unpaid obligations, brought forward, Oct 1
                      85
                      1
                      1

                      3010
                      Obligations incurred, unexpired accounts
                      142

                      3020
                      Outlays (gross)
                      –226

                      3050
                      Unpaid obligations, end of year
                      1
                      1
                      1

                      Memorandum (non-add) entries:

                      3100
                      Obligated balance, start of year
                      85
                      1
                      1

                      3200
                      Obligated balance, end of year
                      1
                      1
                      1

                      Budget authority and outlays, net:

                      Mandatory:

                      Outlays, gross:

                      4101
                      Outlays from mandatory balances
                      226

                      4190
                      Outlays, net (total)
                      226

             Pursuant to Title III of the Dodd-Frank Wall Street Reform and Consumer Protection Act (the Act) (P.L. 111–203), 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.

          Object Classification (in millions of dollars)

                      Identification code 20–4264–0–3–373
                      2012 actual
                      2013 CR
                      2014 est.

                      Reimbursable obligations:

                      94.0
                      Financial transfers
                      142

                      99.0
                      Reimbursable obligations
                      142

          Trust Funds
             Assessment Funds

             Program and Financing (in millions of dollars)

                      Identification code 20–8413–0–8–373
                      2012 actual
                      2013 CR
                      2014 est.

                      Obligations by program activity:

                      0881
                      Bank Supervision
                      935
                      1,023
                      1,081

                      Budgetary Resources:

                      Unobligated balance:

                      1000
                      Unobligated balance brought forward, Oct 1
                      1,021
                      1,087
                      1,087

                      Budget authority:

                      Spending authority from offsetting collections, mandatory:

                      1800
                      Collected
                      1,003
                      1,023
                      1,081

                      1801
                      Change in uncollected payments, Federal sources
                      –2

                      1850
                      Spending auth from offsetting collections, mand (total)
                      1,001
                      1,023
                      1,081

                      1930
                      Total budgetary resources available
                      2,022
                      2,110
                      2,168

                      Memorandum (non-add) entries:

                      1941
                      Unexpired unobligated balance, end of year
                      1,087
                      1,087
                      1,087

                      Change in obligated balance:

                      Unpaid obligations:

                      3000
                      Unpaid obligations, brought forward, Oct 1
                      167
                      285
                      473

                      3010
                      Obligations incurred, unexpired accounts
                      935
                      1,023
                      1,081

                      3020
                      Outlays (gross)
                      –817
                      –835
                      –1,203

                      3050
                      Unpaid obligations, end of year
                      285
                      473
                      351

                      Uncollected payments:

                      3060
                      Uncollected pymts, Fed sources, brought forward, Oct 1
                      –7
                      –5
                      –5

                      3070
                      Change in uncollected pymts, Fed sources, unexpired
                      2

                      3090
                      Uncollected pymts, Fed sources, end of year
                      –5
                      –5
                      –5

                      Memorandum (non-add) entries:

                      3100
                      Obligated balance, start of year
                      160
                      280
                      468

                      3200
                      Obligated balance, end of year
                      280
                      468
                      346

                      Budget authority and outlays, net:

                      Mandatory:

                      4090
                      Budget authority, gross
                      1,001
                      1,023
                      1,081

                      Outlays, gross:

                      4100
                      Outlays from new mandatory authority
                      751
                      767
                      1,000

                      4101
                      Outlays from mandatory balances
                      66
                      68
                      203

                      4110
                      Outlays, gross (total)
                      817
                      835
                      1,203

                      Offsets against gross budget authority and outlays:

                      Offsetting collections (collected) from:

                      4120
                      Federal sources
                      –13
                      –19
                      –19

                      4121
                      Interest on Federal securities
                      –15
                      –17
                      –19

                      4123
                      Non-Federal sources
                      –975
                      –987
                      –1,043

                      4130
                      Offsets against gross budget authority and outlays (total)
                      –1,003
                      –1,023
                      –1,081

                      Additional offsets against gross budget authority only:

                      4140
                      Change in uncollected pymts, Fed sources, unexpired
                      2

                      4170
                      Outlays, net (mandatory)
                      –186
                      –188
                      122

                      4190
                      Outlays, net (total)
                      –186
                      –188
                      122

                      Memorandum (non-add) entries:

                      5000
                      Total investments, SOY: Federal securities: Par value
                      1,171
                      1,359
                      1,300

                      5001
                      Total investments, EOY: Federal securities: Par value
                      1,359
                      1,300
                      1,300

             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. 111–203), 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 1,340 national bank charters and 47 Federal branches of foreign banks and 565 federal savings
                associations (including approximately 200 mutual institutions) in the United States with total assets of approximately $10
                trillion as of September 30, 2012.

          Object Classification (in millions of dollars)

                      Identification code 20–8413–0–8–373
                      2012 actual
                      2013 CR
                      2014 est.

                      Reimbursable obligations:

                      Personnel compensation:

                      11.1
                      Full-time permanent
                      331
                      490
                      542

                      11.3
                      Other than full-time permanent
                      12
                      12
                      13

                      11.5
                      Other personnel compensation
                      3
                      3
                      3

                      11.9
                      Total personnel compensation
                      346
                      505
                      558

                      12.1
                      Civilian personnel benefits
                      153
                      168
                      168

                      21.0
                      Travel and transportation of persons
                      65
                      61
                      61

                      22.0
                      Transportation of things
                      4
                      3
                      3

                      23.1
                      Rental payments to GSA
                      3
                      4
                      4

                      23.2
                      Rental payments to others
                      50
                      77
                      77

                      23.3
                      Communications, utilities, and miscellaneous charges
                      12
                      17
                      17

                      24.0
                      Printing and reproduction
                      1
                      1
                      1

                      25.2
                      Other services from non-Federal sources
                      170
                      145
                      150

                      26.0
                      Supplies and materials
                      9
                      7
                      7

                      31.0
                      Equipment
                      33
                      23
                      23

                      32.0
                      Land and structures
                      89
                      12
                      12

                      99.9
                      Total new obligations
                      935
                      1,023
                      1,081

          Employment Summary

                      Identification code 20–8413–0–8–373
                      2012 actual
                      2013 CR
                      2014 est.

                      2001
                      Reimbursable civilian full-time equivalent employment
                      3,656
                      3,823
                      3,823

             Interest on the Public Debt

             Federal Funds
             Interest on Treasury Debt Securities (gross)

             Program and Financing (in millions of dollars)

                      Identification code 20–0550–0–1–901
                      2012 actual
                      2013 CR
                      2014 est.

                      Obligations by program activity:

                      0001
                      Interest on Treasury Securities
                      359,241
                      420,611
                      418,122

                      0900
                      Total new obligations (object class 43.0)
                      359,241
                      420,611
                      418,122

                      Budgetary Resources:

                      Budget authority:

                      Appropriations, mandatory:

                      1200
                      Appropriation
                      359,241
                      420,611
                      418,122

                      1260
                      Appropriations, mandatory (total)
                      359,241
                      420,611
                      418,122

                      1930
                      Total budgetary resources available
                      359,241
                      420,611
                      418,122

                      Change in obligated balance:

                      Unpaid obligations:

                      3010
                      Obligations incurred, unexpired accounts
                      359,241
                      420,611
                      418,122

                      3020
                      Outlays (gross)
                      –359,241
                      –420,611
                      –418,122

                      Budget authority and outlays, net:

                      Mandatory:

                      4090
                      Budget authority, gross
                      359,241
                      420,611
                      418,122

                      Outlays, gross:

                      4100
                      Outlays from new mandatory authority
                      359,241
                      420,611
                      418,122

                      4180
                      Budget authority, net (total)
                      359,241
                      420,611
                      418,122

                      4190
                      Outlays, net (total)
                      359,241
                      420,611
                      418,122

             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 20–0550–7–1–901
                      2012 actual
                      2013 CR
                      2014 est.

                      Obligations by program activity:

                      0001
                      Direct program activity

                      –123

                      0900
                      Total new obligations

                      –123

                      Budgetary Resources:

                      Budget authority:

                      Appropriations, mandatory:

                      1200
                      Appropriation

                      –123

                      1260
                      Appropriations, mandatory (total)

                      –123

                      1930
                      Total budgetary resources available

                      –123

                      Change in obligated balance:

                      Unpaid obligations:

                      3010
                      Obligations incurred, unexpired accounts

                      –123

                      3020
                      Outlays (gross)

                      123

                      Budget authority and outlays, net:

                      Mandatory:

                      4090
                      Budget authority, gross

                      –123

                      Outlays, gross:

                      4100
                      Outlays from new mandatory authority

                      –123

                      4180
                      Budget authority, net (total)

                      –123

                      4190
                      Outlays, net (total)

                      –123

             Interest on Treasury Debt Securities (gross)

             (Legislative proposal, not subject to PAYGO)Program and Financing (in millions of dollars)

                      Identification code 20–0550–2–1–901
                      2012 actual
                      2013 CR
                      2014 est.

                      Obligations by program activity:

                      0001
                      Direct program activity

                      –40

                      0900
                      Total new obligations

                      –40

                      Budgetary Resources:

                      Budget authority:

                      Appropriations, mandatory:

                      1200
                      Appropriation

                      –40

                      1260
                      Appropriations, mandatory (total)

                      –40

                      1930
                      Total budgetary resources available

                      –40

                      Change in obligated balance:

                      Unpaid obligations:

                      3010
                      Obligations incurred, unexpired accounts

                      –40

                      3020
                      Outlays (gross)

                      40

                      Budget authority and outlays, net:

                      Mandatory:

                      4090
                      Budget authority, gross

                      –40

                      Outlays, gross:

                      4100
                      Outlays from new mandatory authority

                      –40

                      4180
                      Budget authority, net (total)

                      –40

                      4190
                      Outlays, net (total)

                      –40

             GENERAL FUND RECEIPT ACCOUNTS

             (in millions of dollars)

                      2012 actual
                      2013 CR
                      2014 est.

                      Governmental receipts:

                      10–086400
                      Filing Fees, P.L. 109–171, Title X: Enacted/requested
                      68
                      68
                      68

                      20–015800
                      Transportation Fuels Tax: Enacted/requested
                      –5,751
                      –3,044
                      –1,810

                      20–065000
                      Deposit of Earnings, Federal Reserve System: Enacted/requested
                      81,957
                      82,853
                      92,037

                      20–085000
                      Registration, Filing, and Transaction Fees: Enacted/requested
                      5

                      20–086900
                      Fees for Legal and Judicial Services, not Otherwise Classified: Enacted/requested
                      65
                      65
                      65

                      20–089100
                      Miscellaneous Fees for Regulatory and Judicial Services, not Otherwise Classified: Enacted/requested
                      12
                      12
                      12

                      20–101000
                      Fines, Penalties, and Forfeitures, Agricultural Laws: Enacted/requested
                      4
                      4
                      4

                      20–103000
                      Fines, Penalties, and Forfeitures, Immigration and Labor Laws: Enacted/requested
                      145
                      145
                      145

                      20–104000
                      Fines, Penalties, and Forfeitures, Customs, Commerce, and Antitrust Laws: Enacted/requested
                      140
                      153
                      153

                      20–105000
                      Fines, Penalties, and Forfeitures, Narcotic Prohibition and Alcohol Laws: Enacted/requested
                      11
                      11
                      11

                      20–106000
                      Forfeitures of Unclaimed Money and Property: Enacted/requested
                      25
                      25
                      25

                      20–108000
                      Fines, Penalties, and Forfeitures, Federal Coal Mine Health and Safety Laws: Enacted/requested
                      134
                      134
                      134

                      20–109600
                      Penalties on Employers Who Do not Offer Health Coverage or Delay Eligibility for New Employees: Enacted/requested

                      14,571

                      20–109700
                      Penalties on Individuals Who Do not Have Health Coverage: Enacted/requested

                      646

                      20–241100
                      User Fees for IRS: Enacted/requested
                      46
                      20
                      20

                      20–309400
                      Recovery from Airport and Airway Trust Fund for Refunds of Taxes: Enacted/requested
                      22
                      21
                      22

                      20–309500
                      Recovery from Leaking Underground Storage Tank Trust Fund for Refunds of Taxes, EPA: Enacted/requested

                      6
                      6

                      20–309990
                      Refunds of Moneys Erroneously Received and Recovered (20X1807): Enacted/requested
                      –47
                      –51
                      –33

                      95–085015
                      Registration, Filing, and Transaction Fees, SEC: Enacted/requested
                      325
                      495
                      495

                      95–109900
                      Fines, Penalties, and Forfeitures, not Otherwise Classified: Enacted/requested
                      1,323
                      1,323
                      1,323

                      Legislative proposal, subject to PAYGO

                      11

                      99–011050
                      Individual Income Taxes: Enacted/requested
                      1,132,169
                      1,234,053
                      1,358,115

                      Legislative proposal, not subject to PAYGO

                      458

                      Legislative proposal, subject to PAYGO

                      –91
                      24,549

                      99–011100
                      Corporation Income and Excess Profits Taxes: Enacted/requested
                      242,289
                      287,740
                      335,119

                      Legislative proposal, subject to PAYGO

                      –24
                      –3,066

                      99–015250
                      Other Federal Fund Excise Taxes: Enacted/requested
                      –1,884
                      477
                      522

                      Legislative proposal, subject to PAYGO

                      –3

                      99–015300
                      Estate and Gift Taxes: Enacted/requested
                      13,973
                      12,932
                      12,967

                      Legislative proposal, subject to PAYGO

                      47

                      99–015500
                      Tobacco Excise Tax: Enacted/requested
                      16,351
                      15,928
                      15,525

                      Legislative proposal, subject to PAYGO

                      10,299

                      99–015600
                      Alcohol Excise Tax: Enacted/requested
                      9,765
                      9,713
                      9,920

                      99–015700
                      Telephone Excise Tax: Enacted/requested
                      757
                      645
                      547

                      99–015913
                      Fee on Health Insurance Providers: Enacted/requested

                      6,400

                      99–015914
                      Tax on Indoor Tanning Services: Enacted/requested
                      102
                      111
                      121

                      99–015915
                      Excise Tax on Medical Device Manufacturers: Enacted/requested

                      2,124
                      2,955

                      99–031050
                      Other Federal Fund Customs Duties: Enacted/requested
                      19,464
                      23,028
                      25,606

                      Legislative proposal, subject to PAYGO

                      –526

                      General Fund Governmental receipts
                      1,511,470
                      1,668,876
                      1,907,460

                      Offsetting receipts from the public:

                      20–129900
                      Gifts to the United States, not Otherwise Classified: Enacted/requested
                      3
                      3
                      3

                      20–143500
                      General Fund Proprietary Interest Receipts, not Otherwise Classified: Enacted/requested
                      3
                      3
                      3

                      20–145000
                      Interest Payments from States, Cash Management Improvement: Enacted/requested
                      1
                      3
                      5

                      20–146310
                      Interest on Quota in International Monetary Fund: Enacted/requested
                      35
                      35
                      35

                      20–146320
                      Interest on Loans to International Monetary Fund: Enacted/requested
                      13
                      13
                      13

                      20–149900
                      Interest Received from Credit Financing Accounts: Enacted/requested
                      35,243
                      48,218
                      53,015

                      20–168200
                      Gain by Exchange on Foreign Currency Denominated Public Debt Securities: Enacted/requested
                      22

                      20–248500
                      GSE Fees Pursuant to P.L. 112–78 Sec. 401: Enacted/requested
                      35
                      786
                      1,178

                      20–261400
                      Proceeds from Sale of Securities from the AIG Credit Facility Trust: Enacted/requested
                      12,992
                      2,588

                      20–276330
                      Community Development Financial Institutions Fund, Downward Re-estimate of Subsidies: Enacted/requested
                      4
                      1

                      20–278430
                      Small Business Lending Fund Direct Loans, Downward Reestimates of  Subsidies: Enacted/requested
                      376

                      20–279010
                      GSE Mortgage-Backed Securities Direct Loans, Negative Subsidies: Enacted/requested
                      186

                      20–279030
                      GSE Mortgage-Backed Securities Direct Loans, Downward Reestimates of Subsidies: Enacted/requested
                      7,598
                      760

                      20–279210
                      Troubled Asset Relief Program, Negative Subsidies: Enacted/requested
                      87

                      20–279230
                      Troubled Asset Relief Program, Downward Reestimates of Subsidies: Enacted/requested
                      5,976
                      12,995

                      20–289400
                      Proceeds, GSE Equity Related Transactions: Enacted/requested
                      18,379
                      15,419
                      29,662

                      20–322000
                      All Other General Fund Proprietary Receipts: Enacted/requested
                      487
                      487
                      487

                      20–387500
                      Budget Clearing Account (suspense): Enacted/requested
                      135

                      General Fund Offsetting receipts from the public
                      81,575
                      81,311
                      84,401

                      Intragovernmental payments:

                      14–142400
                      Interest on Investment, Colorado River Projects: Enacted/requested
                      3
                      4
                      4

                      14–142700
                      Interest on Advances to Colorado River Dam Fund, Boulder Canyon Project: Enacted/requested
                      11
                      7
                      6

                      20–113000
                      Unclaimed Assets Recovery Account: Legislative proposal, subject to PAYGO

                      3

                      20–133800
                      Interest on Loans to the Presidio: Enacted/requested
                      3
                      3
                      3

                      20–135000
                      Interest on Loans to the Secretary of Transportation, Ocean Freight Differential: Enacted/requested

                      1
                      1

                      20–135100
                      Interest on Loans to BPA: Enacted/requested
                      375
                      292
                      365

                      20–136300
                      Interest on Loans for College Housing and Academic Facilities Loans, Education: Enacted/requested
                      4
                      3
                      3

                      20–140100
                      Interest on Loans to Commodity Credit Corporation: Enacted/requested
                      3
                      8
                      15

                      20–141300
                      Interest on Loans to Temporary Corporate Credit Union Stabilization Fund, NCUA: Enacted/requested
                      5
                      8
                      10

                      20–141500
                      Interest on Loans to Federal Deposit Insurance Corporation: Enacted/requested

                      3
                      17

                      20–141800
                      Interest on Loans to Federal Financing Bank: Enacted/requested
                      1,671
                      1,244
                      1,817

                      20–143300
                      Interest on Loans to National Flood Insurance Fund, DHS: Enacted/requested
                      89
                      89
                      147

                      20–149500
                      Interest Payments on Repayable Advances to the Black Lung Disability Trust Fund: Enacted/requested
                      37
                      56
                      76

                      20–149700
                      Payment of Interest on Advances to the Railroad Retirement Board: Enacted/requested
                      130
                      110
                      122

                      20–150110
                      Interest on Loans or Advances to the Extended Unemployment Compensation Account: Enacted/requested
                      496
                      480
                      460

                      20–150120
                      Interest on Loans and Repayable Advances to the Federal Unemployment Account: Enacted/requested
                      750
                      350
                      210

                      20–241600
                      Charges for Administrative Expenses of Social Security Act As Amended: Enacted/requested
                      871
                      906
                      920

                      20–310100
                      Recoveries from Federal Agencies for Settlement of Claims for Contract Disuptes: Enacted/requested
                      83

                      20–311200
                      Reimbursement from Federal Agencies for Payments Made As a Result of Discriminatory Conduct: Enacted/requested
                      14
                      14
                      14

                      20–388500
                      Undistributed Intragovernmental Payments and Receivables from Cancelled Accounts: Enacted/requested
                      –7

                      73–142800
                      Interest on Advances to Small Business Administration: Enacted/requested
                      1
                      1

                      General Fund Intragovernmental payments
                      4,539
                      3,579
                      4,193

             ADMINISTRATIVE PROVISIONS—DEPARTMENT OF THE TREASURY

             Administrative Provisions—Department of the Treasury'

          (including transfers of funds)SEC. [105]108.  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]109.  Not to exceed 2 percent of any appropriations in this Act made available within the headings—Departmental Offices—Salaries
          and Expenses, Office of Inspector General, Special Inspector General for the Troubled Asset Relief Program, the Bureau of the Fiscal Service, Alcohol and Tobacco Tax and Trade Bureau, and Financial Crimes Enforcement Network, may be transferred between
          appropriations upon the advance notification of the Committees on Appropriations: Provided, That no transfer may increase or decrease any such appropriation by more than 2 percent.SEC. [107]110.  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 notification of the Committees on
          Appropriations: Provided, That no transfer may increase or decrease any such appropriation by more than 2 percent.SEC. [108]111.  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]112.  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]113.  The Secretary of the Treasury may transfer funds from the Bureau of 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]114.  [Section 122(g)(1) of Public Law 105–119 (5 U.S.C. 3104 note), is further amended by striking " 14 years'' and inserting "
          15 years'']Funds appropriated by this or any other Act under the heading "Alcohol and Tobacco Tax and Trade Bureau—Salaries and Expenses"
             shall be available for retention pay for any employee who would otherwise be subject to a reduction in pay upon the termination
             of the Bureau's Personnel Management Demonstration Project (as transferred to the Secretary of the Treasury by section 1115
             of the Homeland Security Act of 2002, Public Law 107–296 (28 U.S.C. 599B)).  Such retention pay shall comply with section
             5363 of title 5, United States Code, and related Office of Personnel Management regulations, except as provided in this section.
             Such retention pay shall be paid at the employee's rate of pay immediately prior to the termination of the demonstration project
             and shall not be subject to the limitation set forth in section 5304(g)(1) of title 5, United States Code, and related regulations.
             The rate of pay of any employee receiving retention pay pursuant to this provision shall be increased at the time of any increase
             in the maximum rate of basic pay payable for the grade of the employee's position by 50 percent of the dollar amount of each
             such increase, except that an employee's retained rate of basic pay shall not be so increased if both (a) the employee's retained
             rate of basic pay immediately prior to the time of such increase exceeds the limitation set forth in in section 5304(g)(1)
             of title 5, United States Code, and related regulations, and (b) the employee's increased rate of pay would exceed the maximum
             rate of basic pay payable for the employee's position.SEC. [112]115.  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 [2013] 2014 until the enactment of the Intelligence Authorization Act for Fiscal Year  [2013]2014.SEC. [113]116.  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. [114]117.  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]118. 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]119. 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]120. Public Law 91–508, 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]121. 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]122. Sections 2 and 3 of Public Law 111–302 are hereby repealed. SEC. [122]123. 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).] inserting "for circulation" after both instances of "minted and issued". [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.]SEC. 125.  Of the funds made available by this Act to the Internal Revenue Service and Alcohol Tobacco Tax and Trade Bureau, not less
                than $9,831,851,000 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. SEC. 126.  Section 114A of the Riegle Community Development and Regulatory Improvement Act of 1994 (12 U.S.C. 4713a) is amended as follows:
                (1) by amending subsection (h) to read as follows: (h) FEDERAL CREDIT REFORM ACT.—The provisions of this section satisfy the
                requirements of subsections (b) and (e) of section 504 of the Congressional Budget Act of 1974; (2) in subsection (k), by
                striking "2014" and inserting "2015".
             TITLE VI—GENERAL PROVISIONS—THIS ACT

             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 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 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. 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 chapter 83 of title 41, United States Code.SEC. 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 chapter 83 of title 41, United States Code.SEC. 607.  Except as otherwise specifically provided by law, not to exceed 50 percent of unobligated balances remaining available at
          the end of fiscal year [2013]2014 from appropriations made available for salaries and expenses for fiscal year [2013]2014 in this Act, shall remain available through September 30, [2014]2015, for each such account for the purposes authorized: Provided, That notice thereof shall be submitted to the Committees on Appropriations of the House of Representatives and the Senate
          prior to the expenditure of such funds.SEC. 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 when—
          (1)  such individual has given his or her express written consent for such request not more than 6 months prior to the date of
             such request and during the same presidential administration; or

          (2)  such request is required due to extraordinary circumstances involving national security.SEC. 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. 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. 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. 612.  The provision of section 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. 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. 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. 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 107–204) in an aggregate amount not exceeding the amount
          of funds collected by the Board as of December 31, [2012]2013, including accrued interest, as a result of the assessment of monetary penalties. Funds available for obligation in fiscal
          year [2013]2014 shall remain available until expended.SEC. 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. 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. 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 11–133), 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. 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. 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. [621]619. 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.".SEC. 620. (a)  Section 605 of the Departments of Commerce, Justice, and State, the Judiciary, and Related Agencies Appropriations Act, 1990
                (Pub. L. No. 101–162, Section 605, as amended (15 U.S.C. sec. 18a note)) is amended— (1)   in subsection (b)— (A)   in the matter preceding paragraph (1), by striking "The filing fees" and inserting "Subject to subsection (c), the filing
                      fees";
             (B)   in paragraph (1), by striking "$45,000" and inserting "$60,000";
             (C)   in paragraph (2)— (i)   by striking "$125,000" and inserting "$170,000"; and
                (ii)   by striking "and" at the end;

             (D)   in paragraph (3)— (i)   by striking "$280,000" and inserting "$375,000"; and
                (ii)   by striking the period at the end and inserting "but less than $1,000,000,000 (as so adjusted and published); and"; and

             (E)  by adding at the end the following: "(4) $500,000 if the aggregate total amount determined under section 7A(a)(2) of the Clayton
                      Act (15 U.S.C. 18a(a)(2)) is not less than $1,000,000,000 (as so adjusted and published)"; and

          (2)  by adding at the end the following: "(c) For fiscal year 2016, and each fiscal year thereafter, the Federal Trade Commission
                   shall publish in the Federal Register and increase the amount of each filing fee under subsection (b) in the same manner and
                   on the same dates as provided under section 8(a)(5) of the Clayton Act (15 U.S.C. 19(a)(5)) to reflect the percentage change
                   in the gross national product for the fiscal year as compared to the gross national product for fiscal year 2013 except that
                   the Federal Trade Commission—(1) shall round any increase in a filing fee under this subsection to the nearest $5,000; (2)
                   shall not increase filing fees under this subsection if the increase in the gross national product is less than 1 percent;
                   and (3) shall not decrease filing fees under this subsection."
          (b)   This Section shall take effect on October 1, 2014. SEC. 621. (a)  Subsection (e) of Section 1304 of Title 5, United States Code, is amended— (1)  in paragraph (1), by adding before the period at the end of the first sentence: ", and for the cost of audits, investigations,
                   and oversight activities of the fund and the functions financed by the fund, conducted by the Office's Office of the Inspector
                   General"; and
          (2)  in paragraph (5), by adding at the end the following: "Such budget shall include an estimate from the Office's Office of the
                   Inspector General of the amount required to pay the reasonable expenses to adequately audit, investigate, and provide other
                   oversight activities of the fund and the functions financed by the fund. This amount shall not exceed .33 percent of the total
                   budgetary authority requested in the budget estimates submitted to Congress by the Office.". SEC. 622. (a)  Section 1511 of title XV of division A of the American Recovery and Reinvestment Act of 2009 (Public Law 111–5) ("Act") is
                amended by striking, "and linked to the website established by section 1526".  (b)(1)  Subsection (c) and subsections (e) through (h) of section 1512 of the Act are repealed. (2)  Subsection (d) of section 1512 of the Act is amended to read as follows: "(d) AGENCY REPORTS. Starting October 1, 2013, each
                      agency that made recovery funds available to any recipient shall make available to the public detailed spending data as prescribed
                      by the Office of Management and Budget and pursuant to the Federal Funding Accountability and Transparency Act of 2006 (Public
                      Law 109–282).".

          (c)  Subsection (a) of section 1514 of the Act is amended by striking "and linked to the website established by section 1526".
          (d)  Subparagraph (A) of section 1523(b)(4) of the Act is amended by striking "the website established by section 1526" and inserting
                   "a public website".
          (e)  Sections 1526 and 1554 of the Act are repealed.
          (f)   Section 1530 of the Act is amended by striking "2013" and inserting "2015". SEC. 623.  Section 408 of the Transportation, Treasury, and Independent Agencies Appropriations Act, 2004 (Public Law 108–199, 118 Stat.
                334) is repealed. Any remaining unobligated funds that were made available for the purposes of such section shall remain available
                within the Federal Buildings Fund for any allowable purposes of the Fund, and shall continue to be subject to such escalation,
                reprogramming, or transfer authorities available to the Administrator of General Services within the Fund. SEC. 624.  Section 1105(a) of Title 31, United States Code, is amended by striking paragraph (35) and renumbering the following paragraphs
                accordingly.