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



   
      
      
         DEPARTMENT OF THE TREASURY                                                                                               
            
         
      
      
   
   
      DEPARTMENT OF THE TREASURY                                                                                               
         
      
         Departmental Offices                                                                                                     
            
         Federal Funds
         Salaries and ExpensesFor necessary expenses of the Departmental Offices including operation and maintenance of the Treasury Building and Annex;
         hire of passenger motor vehicles; maintenance, repairs, and improvements of, and purchase of commercial insurance policies
         for, real properties leased or owned overseas, when necessary for the performance of official business; terrorism and financial
         intelligence activities; executive direction program activities; international affairs and economic policy activities; domestic
         finance and tax policy activities; and Treasury-wide management policies and programs activities, [$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.â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. 112â175). The amounts
            included for 2013 reflect the annualized level provided by the continuing resolution.
      Program and Financing (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 20â0101â0â1â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
                  â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)
                  â373
                  â428
                  â390
               
               
                  3040
                  Recoveries of prior year unpaid obligations, unexpired
                  â1
                  
                  
               
               
                  3041
                  Recoveries of prior year unpaid obligations, expired
                  â19
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  3050
                  Unpaid obligations, end of year
                  95
                  47
                  39
               
               
                  
                  Uncollected payments:
               
               
                  3060
                  Uncollected pymts, Fed sources, brought forward, Oct 1
                  â28
                  â21
                  â21
               
               
                  3070
                  Change in uncollected pymts, Fed sources, unexpired
                  â15
                  
                  
               
               
                  3071
                  Change in uncollected pymts, Fed sources, expired
                  22
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  3090
                  Uncollected pymts, Fed sources, end of year
                  â21
                  â21
                  â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
                  â70
                  â76
                  â77
               
               
                  
                  Additional offsets against gross budget authority only:
               
               
                  4050
                  Change in uncollected pymts, Fed sources, unexpired
                  â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 20â0101â0â1â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 20â0101â0â1â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.â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. 112â175). The amounts
            included for 2013 reflect the annualized level provided by the continuing resolution.
      Program and Financing (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 20â0115â0â1â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)
                  â17
                  â5
                  â1
               
               
                  3040
                  Recoveries of prior year unpaid obligations, unexpired
                  
                  â1
                  â1
               
               
                  3041
                  Recoveries of prior year unpaid obligations, expired
                  â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 20â0115â0â1â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.â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. 112â175). The amounts
            included for 2013 reflect the annualized level provided by the continuing resolution.
      Program and Financing (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 20â0106â0â1â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
                  â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)
                  â39
                  â41
                  â45
               
               
                  3041
                  Recoveries of prior year unpaid obligations, expired
                  â1
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  3050
                  Unpaid obligations, end of year
                  12
                  16
                  17
               
               
                  
                  Uncollected payments:
               
               
                  3060
                  Uncollected pymts, Fed sources, brought forward, Oct 1
                  â6
                  â7
                  â7
               
               
                  3070
                  Change in uncollected pymts, Fed sources, unexpired
                  â7
                  
                  
               
               
                  3071
                  Change in uncollected pymts, Fed sources, expired
                  6
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  3090
                  Uncollected pymts, Fed sources, end of year
                  â7
                  â7
                  â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
                  â10
                  â15
                  â15
               
               
                  
                  Additional offsets against gross budget authority only:
               
               
                  4050
                  Change in uncollected pymts, Fed sources, unexpired
                  â7
                  
                  
               
               
                  4052
                  Offsetting collections credited to expired accounts
                  6
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  4060
                  Additional offsets against budget authority only (total)
                  â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 20â0106â0â1â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 20â0106â0â1â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.â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. 112â175). The amounts
            included for 2013 reflect the annualized level provided by the continuing resolution.
      Program and Financing (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 20â0119â0â1â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
                  â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)
                  â153
                  â156
                  â151
               
               
                  3041
                  Recoveries of prior year unpaid obligations, expired
                  â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
                  â1
                  â1
                  â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 20â0119â0â1â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 20â0119â0â1â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 20â0121â0â1â808
                  2012 actual
                  2013 CR
                  2014 est.
               
               
                  
                     
                  
               
               
                  
                  Change in obligated balance:
               
               
                  
                  Unpaid obligations:
               
               
                  3000
                  Unpaid obligations, brought forward, Oct 1
                  1
                  
                  
               
               
                  3020
                  Outlays (gross)
                  â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. 106â346).  
         
      
         Counterterrorism Fund                                                                                                    
            
         Program and Financing (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 20â0117â0â1â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. 107â296).  The remaining resources were used to fund projects related to domestic and international
            terrorism. This schedule reflects remaining balances in the account.
         
      
         Terrorism Insurance Program                                                                                              
            
         Program and Financing (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 20â0123â0â1â376
                  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)
                  â2
                  â108
                  â253
               
               
                  3040
                  Recoveries of prior year unpaid obligations, unexpired
                  â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. 110â160) reauthorized and revised the program established by the
            Terrorism Risk Insurance Act (TRIA) of 2002 (P.L. 107â297) and administered by the Treasury Department.  The 2007 Act extended
            the Terrorism Insurance Program for seven years, through December 31, 2014.  This extension of TRIA added a requirement for
            commercial property and casualty insurers to make available coverage for losses from domestic, as well as foreign, acts of
            terrorism, and 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 2014â2018 period and $555 million over the 2014â2023 period.
         
      
      Object Classification (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 20â0123â0â1â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 20â0123â0â1â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.â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. 112â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 20â5697â0â2â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
                  â946
                  â1,883
                  â594
               
               
                  0502
                  Treasury Forfeiture Fund
                  
                  â950
                  â950
               
               
                  0503
                  Treasury Forfeiture Fund
                  950
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  0599
                  Total appropriations
                  4
                  â1,883
                  â1,544
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  0799
                  Balance, end of year
                  951
                  952
                  3
               
               
                  
                     
                  
               
            
         
      
      Program and Financing (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 20â5697â0â2â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
                  
                  
                  â950
               
               
                  1134
                  Appropriations precluded from obligation
                  
                  â950
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  1160
                  Appropriation, discretionary (total)
                  
                  â950
                  â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
                  â950
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  1260
                  Appropriations, mandatory (total)
                  â4
                  2,833
                  1,544
               
               
                  1900
                  Budget authority (total)
                  â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)
                  â486
                  â1,352
                  â824
               
               
                  3040
                  Recoveries of prior year unpaid obligations, unexpired
                  â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
                  
                  â950
                  â950
               
               
                  
                  Outlays, gross:
               
               
                  4010
                  Outlays from new discretionary authority
                  
                  â475
                  â475
               
               
                  4011
                  Outlays from discretionary balances
                  
                  
                  â237
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  4020
                  Outlays, gross (total)
                  
                  â475
                  â712
               
               
                  
                  Mandatory:
               
               
                  4090
                  Budget authority, gross
                  â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)
                  â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 20â5697â0â2â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 20â5590â0â2â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
                  â168
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  0799
                  Balance, end of year
                  
                  51
                  164
               
               
                  
                     
                  
               
            
         
      
      Program and Financing (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 20â5590â0â2â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)
                  â42
                  â92
                  â126
               
               
                  3040
                  Recoveries of prior year unpaid obligations, unexpired
                  â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. 111â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 20â5590â0â2â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 20â5590â0â2â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 20â5081â0â2â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
                  â38
                  â35
                  â33
               
               
                  
                  Adjustments:
               
               
                  0591
                  Adjustment - rounding issue
                  1
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  0599
                  Total appropriations
                  â37
                  â35
                  â33
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  0799
                  Balance, end of year
                  
                  15
                  32
               
               
                  
                     
                  
               
            
         
      
      Program and Financing (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 20â5081â0â2â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)
                  â2
                  â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
                  â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.âUpon certification by the Federal Election Commission-based on demonstrating broad national support, adhering to spending
            limits, and other qualificationsâevery eligible Presidential primary candidate is entitled to receive $250 in Federal matching
            funds for the first eligible $250 of private contributions per individual received after the beginning of the calendar year
            immediately preceding the election year through the end of the calendar year of the election.
         
          Candidates for General Elections.â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.â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 20â5081â0â2â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 20â0113â4â1â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)
                  
                  
                  â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 20â0113â4â1â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 20â0113â4â1â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 20â4444â0â3â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
                  â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
                  â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
                  â11
                  â17
                  â21
               
               
                  4123
                  Non-Federal sources
                  â186
                  â195
                  â200
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  4130
                  Offsets against gross budget authority and outlays (total)
                  â197
                  â212
                  â221
               
               
                  4170
                  Outlays, net (mandatory)
                  â197
                  â212
                  â221
               
               
                  4190
                  Outlays, net (total)
                  â197
                  â212
                  â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 20â4444â0â3â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 20â4501â0â4â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 [20â4560]
                  
                  â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
                  â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)
                  â149
                  â176
                  â7
               
               
                  3040
                  Recoveries of prior year unpaid obligations, unexpired
                  â36
                  â36
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  3050
                  Unpaid obligations, end of year
                  85
                  64
                  57
               
               
                  
                  Uncollected payments:
               
               
                  3060
                  Uncollected pymts, Fed sources, brought forward, Oct 1
                  â6
                  â5
                  â5
               
               
                  3070
                  Change in uncollected pymts, Fed sources, unexpired
                  1
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  3090
                  Uncollected pymts, Fed sources, end of year
                  â5
                  â5
                  â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
                  â148
                  â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 20â4501â0â4â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 20â4501â0â4â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 20â4560â0â4â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 [20â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
                  â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)
                  â251
                  â249
                  â376
               
               
                  3040
                  Recoveries of prior year unpaid obligations, unexpired
                  â4
                  â10
                  â46
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  3050
                  Unpaid obligations, end of year
                  55
                  44
                  60
               
               
                  
                  Uncollected payments:
               
               
                  3060
                  Uncollected pymts, Fed sources, brought forward, Oct 1
                  â19
                  â7
                  â7
               
               
                  3070
                  Change in uncollected pymts, Fed sources, unexpired
                  12
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  3090
                  Uncollected pymts, Fed sources, end of year
                  â7
                  â7
                  â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
                  â269
                  â249
                  â432
               
               
                  
                  Additional offsets against gross budget authority only:
               
               
                  4050
                  Change in uncollected pymts, Fed sources, unexpired
                  12
                  
                  
               
               
                  4080
                  Outlays, net (discretionary)
                  â18
                  
                  â56
               
               
                  4190
                  Outlays, net (total)
                  â18
                  
                  â56
               
               
                  
                     
                  
               
            
         
      
      
         The Department of the Treasury was authorized to pilot a franchise fund under P.L. 103â356, the Government Management and
            Reform Act of 1994. The purpose of the franchise fund pilot was to lower costs while providing high quality administrative
            services through a competitive environment. The Treasury Franchise Fund (the Fund) was established by P.L. 104â208, made permanent
            by P.L. 108â447 and codified as 31 U.S.C. 322, note.
         
         The Fund is revolving in nature and provides accounting, procurement, travel, human resources, and information technology
            services through the Fiscal Service, Administrative Resource Center (ARC).  Services are provided to Federal customers, on
            a reimbursable, fee-for-service basis.  ARC has provided effective administrative support services since joining the Fund
            in 1998 and has been designated a Center of Excellence as a Federal shared service provider under both the Financial Management
            and Information Systems Security Lines of Business. In addition, ARC has critical supporting roles in the Human Resources
            and Public Key Infrastructure Shared Service Provider designations of the Department of the Treasury.
         
         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 20â4560â0â4â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 20â4560â0â4â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 20â0129â0â1â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)
                  â1
                  
                  
               
               
                  3041
                  Recoveries of prior year unpaid obligations, expired
                  â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
                  â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 20â0140â0â1â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)
                  â5,082
                  â8,080
                  â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 111â312), Section 707(a), extended for one year, through 2011, the time within which
            certain eligible property must be placed in service or start construction.
         
      
         Grants to States for Low-Income Housing Projects in Lieu of Low-Income Housing Credit Allocations                        
            
         Program and Financing (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 20â0139â0â1â604
                  2012 actual
                  2013 CR
                  2014 est.
               
               
                  
                     
                  
               
               
                  
                  Budgetary Resources:
               
               
                  
                  Unobligated balance:
               
               
                  1021
                  Recoveries of prior year unpaid obligations
                  7
                  
                  
               
               
                  1029
                  Other balances withdrawn
                  â7
                  
                  
               
               
                  
                     
                  
               
               
                  
                  Change in obligated balance:
               
               
                  
                  Unpaid obligations:
               
               
                  3000
                  Unpaid obligations, brought forward, Oct 1
                  635
                  1
                  1
               
               
                  3020
                  Outlays (gross)
                  â627
                  
                  
               
               
                  3040
                  Recoveries of prior year unpaid obligations, unexpired
                  â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 103â325), including services
         authorized by 5 U.S.C. 3109, but at rates for individuals not to exceed the per diem rate equivalent to the rate for 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 111â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.â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. 112â175). The amounts
            included for 2013 reflect the annualized level provided by the continuing resolution.
      Program and Financing (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 20â1881â0â1â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
                  â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)
                  â184
                  â297
                  â210
               
               
                  3040
                  Recoveries of prior year unpaid obligations, unexpired
                  â3
                  â7
                  â5
               
               
                  3041
                  Recoveries of prior year unpaid obligations, expired
                  â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
                  â1
                  â1
                  â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 20â1881â0â1â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.
                  â4
                  â1
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  137999
                  Total downward reestimate budget authority
                  â4
                  â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 111â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 20â1881â0â1â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 20â1881â0â1â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 20â4088â0â3â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
                  â7
                  â5
                  â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)
                  â5
                  â10
                  â80
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  3050
                  Unpaid obligations, end of year
                  15
                  32
                  978
               
               
                  
                  Uncollected payments:
               
               
                  3060
                  Uncollected pymts, Fed sources, brought forward, Oct 1
                  
                  â6
                  â6
               
               
                  3070
                  Change in uncollected pymts, Fed sources, unexpired
                  â6
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  3090
                  Uncollected pymts, Fed sources, end of year
                  â6
                  â6
                  â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
                  â1
                  â8
                  â4
               
               
                  4123
                  Non-Federal sources - Interest repayments
                  â7
                  â1
                  â1
               
               
                  4123
                  Non-Federal sources - Principal Repayments
                  
                  â7
                  â7
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  4130
                  Offsets against gross financing auth and disbursements (total)
                  â8
                  â16
                  â12
               
               
                  
                  Additional offsets against financing authority only (total):
               
               
                  4140
                  Change in uncollected pymts, Fed sources, unexpired
                  â6
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  4160
                  Financing authority, net (mandatory)
                  6
                  18
                  1,017
               
               
                  4170
                  Financing disbursements, net (mandatory)
                  â3
                  â6
                  68
               
               
                  4180
                  Financing authority, net (total)
                  6
                  18
                  1,017
               
               
                  4190
                  Financing disbursements, net (total)
                  â3
                  â6
                  68
               
               
                  
                     
                  
               
            
         
      
      Status of Direct Loans (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 20â4088â0â3â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 (-)
                  â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
                  â6
                  â4
                  â8
               
               
                  1263
                  Write-offs for default: Direct loans
                  
                  â2
                  â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 20â4088â0â3â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 (-)
                  â16
                  â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 20â0128â0â1â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
                  â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)
                  â274
                  â389
                  â222
               
               
                  3041
                  Recoveries of prior year unpaid obligations, expired
                  â42
                  â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. 110â343) authorized the establishment of the Troubled Asset
            Relief Program (TARP) and the Office of Financial Stability (OFS) to purchase and insure certain types of troubled assets
            for the purpose of providing stability to and preventing disruption in the economy and financial systems and protecting taxpayers.
            The Act gives the Treasury Secretary broad and flexible authority to purchase and insure mortgages and other troubled assets,
            as well as inject capital by taking limited equity positions, as needed to stabilize the financial markets. This account provides
            for the administrative costs for the OFS, which oversees and manages the TARP.
         
      
      Object Classification (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 20â0128â0â1â376
                  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 20â0128â0â1â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 20â0132â0â1â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)
                  â7,858
                  â43
                  
               
               
                  3041
                  Recoveries of prior year unpaid obligations, expired
                  â91
                  â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 20â0132â0â1â376
                  2012 actual
                  2013 CR
                  2014 est.
               
               
                  
                     
                  
               
               
                  
                  Direct loan subsidy outlays:
               
               
                  134004
                  Legacy Securities Public-Private Investment Program
                  â87
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  134999
                  Total subsidy outlays
                  â87
                  
                  
               
               
                  
                  Direct loan upward reestimates:
               
               
                  135001
                  Automotive Industry Financing Program
                  7,590
                  
                  
               
               
                  135003
                  Small Business Lending Initiativeâ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
                  â1,433
                  â3,036
                  
               
               
                  137002
                  Term-Asset Backed Securities Loan Facility (TALF)
                  â131
                  â109
                  
               
               
                  137003
                  Small Business Lending Initiativeâ7(a) purchases
                  â4
                  â2
                  
               
               
                  137004
                  Legacy Securities Public-Private Investment Program
                  â70
                  â192
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  137999
                  Total downward reestimate budget authority
                  â1,638
                  â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
                  
                  â204
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  237999
                  Total downward reestimate subsidy budget authority
                  
                  â204
                  
               
               
                  
                     
                  
               
            
         
      
      
          
          As authorized by the Emergency Economic Stabilization Act of 2008 (EESA) (P.L. 110â343) and required by the Federal Credit
            Reform Act of 1990, as amended, this account records the subsidy costs associated with the TARP direct loans obligated and
            loan guarantees (including modifications of direct loans or loan guarantees that resulted from obligations or commitments
            in any year).  The subsidy amounts are estimated on a present value basis using a risk-adjusted discount rate, as required
            by EESA.  The direct loan programs serviced by this account include the Automotive Industry Financing Program (AIFP), Term-Asset
            Backed Securities Loan Facility (TALF), Public-Private Investment Program (PPIP) and the Small Business Lending Initiative
            (SBLI).  The AIFP was developed to prevent a significant disruption to the American automotive industry, which would have
            resulted in widespread damage to the U.S. economy. The TALF was developed to stimulate investor demand for certain types of
            eligible asset-backed securities, specifically those backed by loans to consumers and small businesses, and ultimately, bring
            down the cost and increase the availability of new credit to consumers and businesses.  The PPIP was developed to improve
            the condition of financial institutions by facilitating the removal of legacy assets from their balance sheets.  The SBLI
            was developed to provide additional liquidity to the Small Business Administration's 7(a) market so that banks are able to
            make more small business loans.  The guaranteed loan commitments that were serviced by this account include the Asset Guarantee
            Program (AGP).  The AGP provided guarantees for assets held by systemically significant financial institutions (Bank of America
            and Citigroup) that faced a risk of losing market confidence due in large part to a portfolio of distressed or illiquid assets.
            
         
         The Dodd-Frank Wall Street Reform and Consumer Protection Act (P.L. 111â203), enacted on July 21, 2010, reduced TARP authority
            to purchase troubled assets from $700 billion to $475 billion; required that repayments of amounts invested under TARP cannot
            be used to increase purchase authority and are dedicated to reducing the Federal debt; and prohibited new obligations for
            any program or initiative that had not been initiated by June 25, 2010.  
         
         The authority to make new financial commitments via the TARP expired on October 3, 2010 under the terms of EESA. However,
            Treasury can continue to execute commitments entered into before October 3, 2010. For more details, please see the Financial
            Stabilization Efforts and Their Budgetary Effects chapter in the Analytical Perspectives volume.
         
      
         Troubled Asset Relief Program Direct Loan Financing Account                                                              
            
         Program and Financing (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 20â4277â0â3â376
                  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
                  â6,440
                  â3,415
                  
               
               
                  1024
                  Unobligated balance of borrowing authority withdrawn
                  â5,832
                  â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
                  â91
                  â43
                  
               
               
                  1825
                  Spending authority from offsetting collections applied to repay debt
                  â11,667
                  â13,660
                  â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)
                  â3,319
                  â5,708
                  â1,247
               
               
                  3040
                  Recoveries of prior year unpaid obligations, unexpired
                  â6,114
                  â4,650
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  3050
                  Unpaid obligations, end of year
                  4,650
                  
                  
               
               
                  
                  Uncollected payments:
               
               
                  3060
                  Uncollected pymts, Fed sources, brought forward, Oct 1
                  â134
                  â43
                  
               
               
                  3070
                  Change in uncollected pymts, Fed sources, unexpired
                  91
                  43
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  3090
                  Uncollected pymts, Fed sources, end of year
                  â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
                  â7,822
                  â43
                  
               
               
                  4122
                  Interest on uninvested funds
                  â223
                  â424
                  â623
               
               
                  4123
                  Principal
                  â5,704
                  â5,535
                  â150
               
               
                  4123
                  Interest
                  â125
                  â20
                  
               
               
                  4123
                  Warrants
                  
                  â9,825
                  â6,633
               
               
                  4123
                  Sale of Stock
                  â9
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  4130
                  Offsets against gross financing auth and disbursements (total)
                  â13,883
                  â15,847
                  â7,406
               
               
                  
                  Additional offsets against financing authority only (total):
               
               
                  4140
                  Change in uncollected pymts, Fed sources, unexpired
                  91
                  43
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  4160
                  Financing authority, net (mandatory)
                  â11,511
                  â10,096
                  â6,159
               
               
                  4170
                  Financing disbursements, net (mandatory)
                  â10,564
                  â10,139
                  â6,159
               
               
                  4180
                  Financing authority, net (total)
                  â11,511
                  â10,096
                  â6,159
               
               
                  4190
                  Financing disbursements, net (total)
                  â10,564
                  â10,139
                  â6,159
               
               
                  
                     
                  
               
            
         
      
      Status of Direct Loans (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 20â4277â0â3â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
                  â5,704
                  â5,535
                  â150
               
               
                  1264
                  Write-offs for default: Other adjustments, net (+ or -)
                  â3
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  1290
                  Outstanding, end of year
                  6,634
                  1,099
                  949
               
               
                  
                     
                  
               
            
         
      
      
         As authorized by the Emergency Economic Stabilization Act of 2008 (P.L. 110â343) and required by the Federal Credit Reform
            Act of 1990, as amended, this non-budgetary account records all cash flows to and from the Government resulting from direct
            loans obligated in 2008 and beyond (including modifications of direct loans that resulted from obligations in any year). The
            amounts in this account are a means of financing and are not included in the budget totals. For more details, please see the
            Financial Stabilization Efforts and Their Budgetary Effects chapter in the Analytical Perspectives volume.
         
      
      Balance Sheet (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 20â4277â0â3â376
                  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 (-)
                  â2,964
                  â7,115
               
               
                  1405
                  Allowance for subsidy cost (-)
                  â9,150
                  â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 [20â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 20â4276â0â3â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
                  â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
                  â13
                  â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)
                  â23
                  â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
                  â36
                  
                  
               
               
                  4122
                  Interest on uninvested funds
                  â2
                  â29
                  
               
               
                  4123
                  Dividends
                  
                  â983
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  4130
                  Offsets against gross financing auth and disbursements (total)
                  â38
                  â1,012
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  4160
                  Financing authority, net (mandatory)
                  â13
                  â760
                  
               
               
                  4170
                  Financing disbursements, net (mandatory)
                  â15
                  â758
                  
               
               
                  4180
                  Financing authority, net (total)
                  â13
                  â760
                  
               
               
                  4190
                  Financing disbursements, net (total)
                  â15
                  â758
                  
               
               
                  
                     
                  
               
            
         
      
      
         As authorized by the Emergency Economic Stabilization Act of 2008 (P.L. 110â343) and required by the Federal Credit Reform
            Act of 1990, as amended, this non-budgetary account records all cash flows to and from the Government resulting from loan
            guarantees committed in 2008 and beyond (including modifications of loan guarantees that resulted from commitments in any
            year). The amounts in this account are a means of financing and are not included in the budget totals. For more details, please
            see the Financial Stabilization Efforts and Their Budgetary Effects chapter in the Analytical Perspectives Volume.
         
      
      Balance Sheet (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 20â4276â0â3â376
                  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 20â0134â0â1â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)
                  â19,468
                  â441
                  
               
               
                  3041
                  Recoveries of prior year unpaid obligations, expired
                  
                  â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 20â0134â0â1â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
                  â1,825
                  â1,846
                  
               
               
                  137002
                  AIG Investments
                  
                  â7,125
                  
               
               
                  137004
                  Automotive Industry Financing Program (Equity)
                  
                  â468
                  
               
               
                  137005
                  Legacy Securities Public-Private Investment Program
                  â2,375
                  
                  
               
               
                  137006
                  Community Development Capital Initiative
                  â137
                  â13
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  137999
                  Total downward reestimate budget authority
                  â4,337
                  â9,452
                  
               
               
                  
                     
                  
               
            
         
      
      
          
         As authorized by the Emergency Economic Stabilization Act of 2008 (EESA) (P.L. 110â343) and required by the Federal Credit
            Reform Act of 1990, as amended, this account records the subsidy costs associated with TARP equity purchase obligations (including
            modifications of equity purchases that resulted from obligations in any year).  The subsidy amounts are estimated on a present
            value basis using a risk-adjusted discount rate, as required by EESA.  The equity purchase programs serviced by this account
            include the American International Group Investment Program (AIGP), Targeted Investment Program (TIP), Automotive Industry
            Financing Program (AIFP), Public-Private Investment Program (PPIP), Community Development Capital Initiative (CDCI), and the
            Capital Purchase Program (CPP).  The AIGP was intended to provide stability and prevent disruptions to financial markets from
            the failure of a systemically significant institution. The TIP was developed to prevent a loss of confidence in critical financial
            institutions, which could result in significant financial market disruptions, threaten the financial strength of similarly
            situated financial institutions, impair broader financial markets, and undermine the overall economy.  The AIFP was developed
            to prevent a significant disruption to the American automotive industry, which would have resulted in widespread damage to
            the U.S. economy. The PPIP was developed to improve the condition of financial institutions by facilitating the removal of
            legacy assets from their balance sheets.  The CDCI was designed to increase lending to small businesses in the country's hardest-hit
            communities by investing lower-cost capital in Community Development Financial Institutions. The purpose of the CPP was to
            stabilize the financial system by building the capital base of healthy, viable U.S. financial institutions, which in turn
            would increase the capacity of those institutions to lend to businesses and consumers and support the economy.  
         
         The Dodd-Frank Wall Street Reform and Consumer Protection Act (P.L. 111â203), enacted on July 21, 2010, reduced TARP authority
            to purchase troubled assets from $700 billion to $475 billion; required that repayments of amounts invested under TARP cannot
            be used to increase purchase authority and are dedicated to reducing the Federal debt; and prohibited new obligations for
            any program or initiative that had not been initiated by June 25, 2010.  
         
         The authority to make new financial commitments via the TARP expired on October 3, 2010 under the terms of EESA. However,
            Treasury can continue to execute commitments entered into before October 3, 2010. For more details, please see the Financial
            Stabilization Efforts and Their Budgetary Effects chapter in the Analytical Perspectives volume.
         
          
          
      
         Troubled Asset Relief Program Equity Purchase Financing Account                                                          
            
         Program and Financing (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 20â4278â0â3â376
                  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
                  â13,400
                  â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
                  â56
                  â306
                  
               
               
                  1825
                  Spending authority from offsetting collections applied to repay debt
                  â47,747
                  â8,740
                  â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)
                  â6,024
                  â11,965
                  â1,529
               
               
                  3040
                  Recoveries of prior year unpaid obligations, unexpired
                  
                  â1,276
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  3050
                  Unpaid obligations, end of year
                  1,276
                  
                  
               
               
                  
                  Uncollected payments:
               
               
                  3060
                  Uncollected pymts, Fed sources, brought forward, Oct 1
                  â362
                  â306
                  
               
               
                  3070
                  Change in uncollected pymts, Fed sources, unexpired
                  56
                  306
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  3090
                  Uncollected pymts, Fed sources, end of year
                  â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
                  â19,468
                  â441
                  
               
               
                  4122
                  Interest on uninvested funds
                  â380
                  â615
                  â435
               
               
                  4123
                  Dividends
                  â2,816
                  â271
                  â142
               
               
                  4123
                  Warrants
                  â481
                  â1,529
                  â1,073
               
               
                  4123
                  Redemption
                  â44,194
                  â12,329
                  â5,256
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  4130
                  Offsets against gross financing auth and disbursements (total)
                  â67,339
                  â15,185
                  â6,906
               
               
                  
                  Additional offsets against financing authority only (total):
               
               
                  4140
                  Change in uncollected pymts, Fed sources, unexpired
                  56
                  306
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  4160
                  Financing authority, net (mandatory)
                  â45,245
                  â5,046
                  â5,377
               
               
                  4170
                  Financing disbursements, net (mandatory)
                  â61,315
                  â3,220
                  â5,377
               
               
                  4180
                  Financing authority, net (total)
                  â45,245
                  â5,046
                  â5,377
               
               
                  4190
                  Financing disbursements, net (total)
                  â61,315
                  â3,220
                  â5,377
               
               
                  
                     
                  
               
            
         
      
      Status of Direct Loans (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 20â4278â0â3â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
                  â44,194
                  â12,329
                  â5,256
               
               
                  
                  Write-offs for default:
               
               
                  1263
                  Direct loans
                  
                  â3,013
                  â3,930
               
               
                  1264
                  Other adjustments, net (+ or -)
                  â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. 110â343) and required by the Federal Credit Reform
            Act of 1990, as amended, this non-budgetary account records all cash flows to and from the Government resulting from equity
            purchases obligated in 2008 and beyond (including modifications of equity purchases that resulted from obligations in any
            year). The amounts in this account are a means of financing and are not included in the budget totals. For more details, please
            see the Financial Stabilization Efforts and Their Budgetary Effects chapter in the Analytical Perspectives volume.
         
      
      Balance Sheet (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 20â4278â0â3â376
                  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 (-)
                  â9,461
                  
               
               
                  1405
                  Allowance for subsidy cost (-)
                  â20,726
                  â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 20â0136â0â1â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)
                  â3,074
                  â13,146
                  â7,770
               
               
                  3041
                  Recoveries of prior year unpaid obligations, expired
                  â13
                  â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 20â0136â0â1â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. 110â343). The centerpiece of MHA is its first lien modification
            program, the Home Affordable Modification Program (HAMP), which offers affordable and sustainable mortgage modifications to
            responsible homeowners at risk of losing their homes to foreclosure.  Other MHA programs provide temporary mortgage payment
            relief to unemployed borrowers; increase affordability by modifying second mortgages when a corresponding first mortgage is
            modified under HAMP; assist borrowers whose loans are highly overleveraged by encouraging servicers to reduce principal; and
            for borrowers who are unable to retain homeownership, provide a dignified transition to more affordable housing through a
            short sale or deed-in-lieu of foreclosure.  To date, more than 1.9 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 20â4329â0â3â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)
                  
                  â1
                  â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
                  â9
                  â129
                  
               
               
                  4122
                  Interest on uninvested funds
                  â1
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  4130
                  Offsets against gross financing auth and disbursements (total)
                  â10
                  â129
                  
               
               
                  4170
                  Financing disbursements, net (mandatory)
                  â10
                  â128
                  7
               
               
                  4190
                  Financing disbursements, net (total)
                  â10
                  â128
                  7
               
               
                  
                     
                  
               
            
         
      
      Status of Guaranteed Loans (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 20â4329â0â3â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
                  
                  â1
                  â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 20â4329â0â3â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 110â343), [$40,224,980]$34,923,000.  Note.â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. 112â175). The amounts
            included for 2013 reflect the annualized level provided by the continuing resolution.
      Program and Financing (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 20â0133â0â1â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
                  â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)
                  â39
                  â45
                  â46
               
               
                  3040
                  Recoveries of prior year unpaid obligations, unexpired
                  â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. 111â22). Beginning
            in 2010, SIGTARP has received annual appropriations to fund its operations.
         
      
      Object Classification (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 20â0133â0â1â376
                  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 20â0133â0â1â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 20â0141â0â1â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)
                  â23
                  â74
                  â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 20â0141â0â1â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
                  â376
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  137999
                  Total downward reestimate budget authority
                  â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. 111â240), the Small Business Lending Fund (SBLF) is
            a dedicated investment fund that encourages lending to small businesses by providing capital to qualified community banks
            and community development loan funds (CDLFs) with assets of less than $10 billion. Through the SBLF, participating Main Street
            lenders and small businesses can work together to help create jobs and promote economic growth in local communities across
            the Nation.
         
         In total, the SBLF provided $4.03 billion to 332 community banks and CDLFs in 2011.  Since these institutions leverage their
            capital, the SBLF could help increase lending to small businesses in an amount that is multiples of the total capital provided.
         
         The account totals also include the costs of administering the program, estimated at $20 million for 2014.  
      
      Object Classification (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 20â0141â0â1â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 20â0141â0â1â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 20â4349â0â3â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
                  
                  â967
                  â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)
                  â462
                  â86
                  â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
                  
                  â34
                  
               
               
                  4122
                  Interest on uninvested funds
                  â2
                  â11
                  â1
               
               
                  4123
                  Non-Federal sources - Principal
                  â48
                  â842
                  â387
               
               
                  4123
                  Non-Federal sources - Dividends
                  â114
                  â88
                  â69
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  4130
                  Offsets against gross financing auth and disbursements (total)
                  â164
                  â975
                  â457
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  4160
                  Financing authority, net (mandatory)
                  376
                  â967
                  â381
               
               
                  4170
                  Financing disbursements, net (mandatory)
                  298
                  â889
                  â381
               
               
                  4180
                  Financing authority, net (total)
                  376
                  â967
                  â381
               
               
                  4190
                  Financing disbursements, net (total)
                  298
                  â889
                  â381
               
               
                  
                     
                  
               
            
         
      
      Status of Direct Loans (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 20â4349â0â3â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
                  â48
                  â842
                  â387
               
               
                  1263
                  Write-offs for default: Direct loans
                  
                  â6
                  â13
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  1290
                  Outstanding, end of year
                  3,980
                  3,132
                  2,732
               
               
                  
                     
                  
               
            
         
      
      
         As authorized by the Small Business Jobs Act of 2010 (P.L. 111â240) and required by the Federal Credit Reform Act of 1990,
            as amended, this non-budgetary account records all cash flows to and from the Government resulting from direct capital obligated
            in 2011 and beyond.  The amounts in this account are a means of financing and are not included in the budget totals.
         
      
      Balance Sheet (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 20â4349â0â3â376
                  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 20â0142â0â1â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)
                  â172
                  â551
                  â380
               
               
                  3040
                  Recoveries of prior year unpaid obligations, unexpired
                  
                  â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. 111â240) created the State Small Business Credit Initiative (SSBCI), which was funded
            with $1.5 billion, inclusive of administrative costs, to strengthen State programs that support lending to small businesses
            and small manufacturers. The SSBCI is expected to help spur up to $15 billion in lending to small businesses.  Under the SSBCI,
            participating States have access to Federal funds for programs that leverage private lending 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 20â0142â0â1â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 20â0142â0â1â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 20â0125â0â1â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)
                  â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. 110â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 2010â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 20â0126â0â1â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 [20â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)
                  â152
                  â546
                  â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 20â0126â0â1â371
                  2012 actual
                  2013 CR
                  2014 est.
               
               
                  
                     
                  
               
               
                  
                  Direct loan subsidy outlays:
               
               
                  134002
                  New Issue Bond Program SF
                  â172
                  
                  
               
               
                  134003
                  New Issue Bond Program MF
                  â14
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  134999
                  Total subsidy outlays
                  â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
                  â7,457
                  â760
                  
               
               
                  137002
                  New Issue Bond Program SF
                  â141
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  137999
                  Total downward reestimate budget authority
                  â7,598
                  â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. 110â289) and expired on December 31, 2009. As required by the Federal Credit Reform Act
            of 1990, this account records the subsidy costs associated with the GSE MBS and State HFA purchase programs, which are treated
            as direct loans for budget execution. The subsidy amounts are estimated on a present value basis. 
         
      
      Object Classification (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 20â0126â0â1â371
                  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 20â4272â0â3â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
                  â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
                  â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)
                  â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
                  
                  â55
                  
               
               
                  4122
                  Interest on uninvested funds
                  â524
                  
                  
               
               
                  4123
                  Non-Federal sources- Interest
                  â2,601
                  
                  
               
               
                  4123
                  Non-Federal sources - Principal
                  â70,585
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  4130
                  Offsets against gross financing auth and disbursements (total)
                  â73,710
                  â55
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  4160
                  Financing authority, net (mandatory)
                  â64,493
                  
                  
               
               
                  4170
                  Financing disbursements, net (mandatory)
                  â65,198
                  â55
                  
               
               
                  4180
                  Financing authority, net (total)
                  â64,493
                  
                  
               
               
                  4190
                  Financing disbursements, net (total)
                  â65,198
                  â55
                  
               
               
                  
                     
                  
               
            
         
      
      Status of Direct Loans (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 20â4272â0â3â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
                  â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 20â4272â0â3â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 20â4298â0â3â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
                  â150
                  
                  
               
               
                  1024
                  Unobligated balance of borrowing authority withdrawn
                  â2,688
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  1050
                  Unobligated balance (total)
                  77
                  377
                  425
               
               
                  
                  Financing authority:
               
               
                  
                  Appropriations, mandatory:
               
               
                  1200
                  Appropriation
                  113
                  16
                  
               
               
                  1236
                  Appropriations applied to repay debt
                  â113
                  â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
                  â1,114
                  â2,089
                  â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)
                  â891
                  â477
                  â419
               
               
                  3040
                  Recoveries of prior year unpaid obligations, unexpired
                  â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
                  
                  â6
                  â6
               
               
                  3070
                  Change in uncollected pymts, Fed sources, unexpired
                  â6
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  3090
                  Uncollected pymts, Fed sources, end of year
                  â6
                  â6
                  â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
                  â137
                  â482
                  
               
               
                  4122
                  Interest on uninvested funds
                  â45
                  â35
                  â17
               
               
                  4123
                  Non-Federal sources - Interest
                  â1,790
                  â359
                  â348
               
               
                  4123
                  Non-Federal sources - Principal
                  
                  â1,664
                  â833
               
               
                  4123
                  Non-Federal sources - Other
                  
                  â27
                  â18
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  4130
                  Offsets against gross financing auth and disbursements (total)
                  â1,972
                  â2,567
                  â1,216
               
               
                  
                  Additional offsets against financing authority only (total):
               
               
                  4140
                  Change in uncollected pymts, Fed sources, unexpired
                  â6
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  4160
                  Financing authority, net (mandatory)
                  â600
                  â2,042
                  â797
               
               
                  4170
                  Financing disbursements, net (mandatory)
                  â1,081
                  â2,090
                  â797
               
               
                  4180
                  Financing authority, net (total)
                  â600
                  â2,042
                  â797
               
               
                  4190
                  Financing disbursements, net (total)
                  â1,081
                  â2,090
                  â797
               
               
                  
                     
                  
               
            
         
      
      Status of Direct Loans (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 20â4298â0â3â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
                  â1,460
                  â1,664
                  â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 20â4298â0â3â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 (-)
                  â670
                  â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 20â8524â0â7â451
                  2012 actual
                  2013 CR
                  2014 est.
               
               
                  
                     
                  
               
               
                  
                  Change in obligated balance:
               
               
                  
                  Unpaid obligations:
               
               
                  3000
                  Unpaid obligations, brought forward, Oct 1
                  5
                  
                  
               
               
                  3020
                  Outlays (gross)
                  â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. 110â289) established the Capital Magnet Fund (CMF) to assist Community
            Development Financial Institutions (CDFIs) and other non-profits to expand financing for the development, rehabilitation and
            purchase of affordable housing and economic development projects in distressed communities. As authorized in HERA, CMF was
            to receive funding via a set-aside from Government Sponsored Enterprises; however, such contributions have been suspended
            indefinitely. The amounts in this account were transferred from the CDFI Fund program account.  
         
         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 20â8790â0â7â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.â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. 112â175). The amounts
            included for 2013 reflect the annualized level provided by the continuing resolution.
      Program and Financing (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 20â0173â0â1â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
                  â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)
                  â109
                  â124
                  â109
               
               
                  3041
                  Recoveries of prior year unpaid obligations, expired
                  â1
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  3050
                  Unpaid obligations, end of year
                  35
                  25
                  23
               
               
                  
                  Uncollected payments:
               
               
                  3060
                  Uncollected pymts, Fed sources, brought forward, Oct 1
                  â9
                  â7
                  â7
               
               
                  3070
                  Change in uncollected pymts, Fed sources, unexpired
                  â6
                  
                  
               
               
                  3071
                  Change in uncollected pymts, Fed sources, expired
                  8
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  3090
                  Uncollected pymts, Fed sources, end of year
                  â7
                  â7
                  â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
                  â10
                  â3
                  â3
               
               
                  
                  Additional offsets against gross budget authority only:
               
               
                  4050
                  Change in uncollected pymts, Fed sources, unexpired
                  â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 20â0173â0â1â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 20â0173â0â1â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 101â380. Note.â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. 112â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 20â0520â0â1â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
                  â97
                  â74
                  â89
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  0799
                  Balance, end of year
                  3
                  26
                  34
               
               
                  
                     
                  
               
            
         
      
      Program and Financing (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 20â0520â0â1â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 [20â0520]
                  â15
                  â5
                  â14
               
               
                  1121
                  Appropriations transferred from other accts [20â0520]
                  15
                  5
                  14
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  1160
                  Appropriation, discretionary (total)
                  389
                  393
                  360
               
               
                  
                  Appropriations, mandatory:
               
               
                  1201
                  Special Fund 20â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
                  â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)
                  â648
                  â695
                  â589
               
               
                  3040
                  Recoveries of prior year unpaid obligations, unexpired
                  â2
                  â2
                  â2
               
               
                  3041
                  Recoveries of prior year unpaid obligations, expired
                  â14
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  3050
                  Unpaid obligations, end of year
                  108
                  54
                  62
               
               
                  
                  Uncollected payments:
               
               
                  3060
                  Uncollected pymts, Fed sources, brought forward, Oct 1
                  â24
                  â26
                  â26
               
               
                  3070
                  Change in uncollected pymts, Fed sources, unexpired
                  â20
                  
                  
               
               
                  3071
                  Change in uncollected pymts, Fed sources, expired
                  18
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  3090
                  Uncollected pymts, Fed sources, end of year
                  â26
                  â26
                  â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]
                  â165
                  â173
                  â150
               
               
                  4033
                  Baseline Program [Text]
                  â3
                  â1
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  4040
                  Offsets against gross budget authority  and outlays (total)
                  â168
                  â174
                  â150
               
               
                  
                  Additional offsets against gross budget authority only:
               
               
                  4050
                  Change in uncollected pymts, Fed sources, unexpired
                  â20
                  
                  
               
               
                  4052
                  Offsetting collections credited to expired accounts
                  16
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  4060
                  Additional offsets against budget authority only (total)
                  â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 20â0520â0â1â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 20â0520â0â1â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 20â1888â0â1â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)
                  
                  
                  â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. 107â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 20â1887â0â1â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)
                  
                  
                  â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. 107â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 20â0562â0â1â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)
                  â118
                  â114
                  â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. 101â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 20â1851â0â1â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)
                  â2,628
                  â2,628
                  â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 20â1805â0â1â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)
                  â436
                  
                  
               
               
                  
                     
                  
               
               
                  
                  Budget authority and outlays, net:
               
               
                  
                  Mandatory:
               
               
                  4090
                  Budget authority, gross
                  436
                  
                  
               
               
                  
                  Outlays, gross:
               
               
                  4100
                  Outlays from new mandatory authority
                  436
                  
                  
               
               
                  4180
                  Budget authority, net (total)
                  436
                  
                  
               
               
                  4190
                  Outlays, net (total)
                  436
                  
                  
               
               
                  
                     
                  
               
            
         
      
      
         The Cheyenne River Sioux Tribal Recovery Trust Fund was established by P.L. 106â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 20â1884â0â1â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)
                  â344
                  â331
                  â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. 105â61, 111 Stat.
            1276) as a permanent, indefinite appropriation to reimburse Federal Reserve Banks for services provided in their capacity
            as depositaries and fiscal agents for the United States. 
         
      
         Payment of Government Losses in Shipment                                                                                 
            
         Program and Financing (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 20â1710â0â1â803
                  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)
                  â1
                  â1
                  â1
               
               
                  
                     
                  
               
               
                  
                  Budget authority and outlays, net:
               
               
                  
                  Mandatory:
               
               
                  4090
                  Budget authority, gross
                  1
                  1
                  1
               
               
                  
                  Outlays, gross:
               
               
                  4100
                  Outlays from new mandatory authority
                  1
                  1
                  1
               
               
                  4180
                  Budget authority, net (total)
                  1
                  1
                  1
               
               
                  4190
                  Outlays, net (total)
                  1
                  1
                  1
               
               
                  
                     
                  
               
            
         
      
      
         This account was created as self-insurance to cover losses in shipment of Government property such as coins, currency, securities,
            certain losses incurred by the Postal Service, and losses in connection with the redemption of savings bonds. Approximately
            1,100 claims are paid annually.
         
      
         Financial Agent Services                                                                                                 
            
         Program and Financing (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 20â1802â0â1â803
                  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 [20â0126]
                  â15
                  â11
                  â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)
                  â635
                  â655
                  â636
               
               
                  3040
                  Recoveries of prior year unpaid obligations, unexpired
                  â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. 108â100, the "Check Clearing for the 21st Century Act,'' and permanently appropriated by P.L. 108â199,
            the "Consolidated Appropriations Act of 2004.'' Additionally, financial agent administrative and financial analysis costs
            for the Government Sponsored Enterprise Mortgage Backed Securities Purchase Program and State Housing Finance Agency program
            are reimbursed from this account.  
         
      
         Interest on Uninvested Funds                                                                                             
            
         Program and Financing (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 20â1860â0â1â908
                  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)
                  â11
                  â24
                  â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. 94â289); 20 U.S.C. 74a (P.L. 94â418) and 101; 24 U.S.C.
            46 (P.L. 94â290; and 69 Stat. 533).
         
      
         Federal Interest Liabilities to States                                                                                   
            
         Program and Financing (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 20â1877â0â1â908
                  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)
                  â1
                  â2
                  â2
               
               
                  
                     
                  
               
               
                  
                  Budget authority and outlays, net:
               
               
                  
                  Mandatory:
               
               
                  4090
                  Budget authority, gross
                  1
                  2
                  2
               
               
                  
                  Outlays, gross:
               
               
                  4100
                  Outlays from new mandatory authority
                  1
                  2
                  2
               
               
                  4180
                  Budget authority, net (total)
                  1
                  2
                  2
               
               
                  4190
                  Outlays, net (total)
                  1
                  2
                  2
               
               
                  
                     
                  
               
            
         
      
      
          Pursuant to the Cash Management Improvement Act (P.L. 101â453, 104 Stat. 1058) as amended (P.L. 102â589, 106 Stat. 5133),
            and Treasury implementing regulations codified at 31 CFR Part 205, under certain circumstances, interest is paid to states
            when Federal funds are not transferred to states in a timely manner.
         
      
         Interest Paid to Credit Financing Accounts                                                                               
            
         Program and Financing (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 20â1880â0â1â908
                  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)
                  â9,930
                  â11,902
                  â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 20â1895â0â1â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)
                  â3,005
                  â4,668
                  â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 95â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 20â1875â0â1â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)
                  â555
                  â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 20â1825â0â1â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)
                  â308
                  â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 110â432 STAT 4914 Sec. 205(d).  The Passenger
            Rail Investment and Improvement Act (PRIIA) of 2008 (Section 205), enacted October 16, 2008, provides that the Secretary of
            the Treasury, in consultation with the Secretary of Transportation and the National Railroad Passenger Corporation (Amtrak),
            may make agreements to restructure (including repay) Amtrak's indebtedness, including leases, outstanding as of the date of
            enactment of PRIIA.  This authorization expires two years after the date of enactment of PRIIA.  Treasury and Transportation,
            acting through the Federal Railroad Administration (FRA) in consultation with each other and Amtrak, will advance payments
            reflecting the early buy-out options (EBO's) on select leases entered into by Amtrak.  
         
      
         Biomass Energy Development                                                                                               
            
         Program and Financing (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 20â0114â0â1â271
                  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
                  â1
                  
                  
               
               
                  
                     
                  
               
               
                  
                  Budget authority and outlays, net:
               
               
                  
                  Mandatory:
               
               
                  
                  Offsets against gross budget authority and outlays:
               
               
                  
                  Offsetting collections (collected) from:
               
               
                  4120
                  Federal sources
                  â1
                  
                  
               
               
                  4180
                  Budget authority, net (total)
                  â1
                  
                  
               
               
                  4190
                  Outlays, net (total)
                  â1
                  
                  
               
               
                  
                     
                  
               
            
         
      
      Status of Guaranteed Loans (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 20â0114â0â1â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 20â0114â0â1â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 (-)
                  â26
                  â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 20â5688â0â2â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
                  â125
                  â100
                  â100
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  0799
                  Balance, end of year
                  
                  25
                  50
               
               
                  
                     
                  
               
            
         
      
      Program and Financing (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 20â5688â0â2â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)
                  â418
                  â75
                  â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 20â4109â0â3â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)
                  â23
                  â21
                  â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
                  â22
                  â18
                  â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 108â447 expanded the use of the Fund to include payments made via electronic funds transfer. A technical correction
            to the Fund's statutes to ensure and clarify that the Fund can be utilized as a funding source for relief of administrative
            disbursing errors was enacted by section 119 of Division D of Public Law 110â161.
         
      
      Object Classification (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 20â4109â0â3â803
                  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 20â8620â0â7â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
                  â436
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  0799
                  Balance, end of year
                  
                  
                  
               
               
                  
                     
                  
               
            
         
      
      Program and Financing (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 20â8620â0â7â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)
                  â436
                  
                  
               
               
                  
                     
                  
               
               
                  
                  Budget authority and outlays, net:
               
               
                  
                  Mandatory:
               
               
                  4090
                  Budget authority, gross
                  436
                  
                  
               
               
                  
                  Outlays, gross:
               
               
                  4100
                  Outlays from new mandatory authority
                  436
                  
                  
               
               
                  4180
                  Budget authority, net (total)
                  436
                  
                  
               
               
                  4190
                  Outlays, net (total)
                  436
                  
                  
               
               
                  
                     
                  
               
            
         
      
      
         This fund was established by P.L. 106â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 20â8627â0â7â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
                  
                  
                  â9
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  0799
                  Balance, end of year
                  
                  
                  23
               
               
                  
                     
                  
               
            
         
      
      Program and Financing (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 20â8627â0â7â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)
                  
                  
                  â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. 107â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 20â8209â0â7â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
                  â2
                  â2
                  â2
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  0799
                  Balance, end of year
                  59
                  58
                  58
               
               
                  
                     
                  
               
            
         
      
      Program and Financing (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 20â8209â0â7â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)
                  â1
                  â2
                  â2
               
               
                  
                     
                  
               
               
                  
                  Budget authority and outlays, net:
               
               
                  
                  Mandatory:
               
               
                  4090
                  Budget authority, gross
                  2
                  2
                  2
               
               
                  
                  Outlays, gross:
               
               
                  4100
                  Outlays from new mandatory authority
                  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. 106â53), after the funds are fully capitalized by deposits from the General Fund of the Treasury,
            interest earned will be available to the Tribes to carry out the purposes of the funds. Full capitalization occurred in FY
            2010; therefore no additional deposits will be provided by the General Fund of the Treasury.  Tribes are now able to draw
            down on the interest earned from these investments.  
         
      
         Santee Sioux Tribe Development Trust Fund                                                                                
            
         Special and Trust Fund Receipts (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 20â8626â0â7â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
                  
                  
                  â2
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  0799
                  Balance, end of year
                  
                  
                  5
               
               
                  
                     
                  
               
            
         
      
      Program and Financing (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 20â8626â0â7â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)
                  
                  
                  â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. 107â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 20â8625â0â7â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
                  
                  â320
                  â320
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  0799
                  Balance, end of year
                  
                  
                  
               
               
                  
                     
                  
               
            
         
      
      Program and Financing (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 20â8625â0â7â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)
                  
                  â160
                  â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 20â4521â0â4â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
                  â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)
                  â2,068
                  â1,581
                  â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
                  â2,114
                  â2,349
                  â2,479
               
               
                  4190
                  Outlays, net (total)
                  â46
                  â768
                  â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
                     â78
                     â1,819
                     ........
                  
                  
                     Loans outstanding
                     1,819
                     ........
                     ........
                  
                  
                     G. International Assistance Programs:
                     
                     
                     
                  
                  
                     1. Foreign military sales credit:
                     
                     
                     
                  
                  
                     Lending, net
                     â106
                     â128
                     â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 20â4521â0â4â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 20â4521â0â4â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.â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. 112â175). The amounts
            included for 2013 reflect the annualized level provided by the continuing resolution.
      Program and Financing (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 20â1008â0â1â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 [20â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)
                  â108
                  â104
                  â106
               
               
                  3041
                  Recoveries of prior year unpaid obligations, expired
                  â1
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  3050
                  Unpaid obligations, end of year
                  22
                  23
                  23
               
               
                  
                  Uncollected payments:
               
               
                  3060
                  Uncollected pymts, Fed sources, brought forward, Oct 1
                  â2
                  â4
                  â4
               
               
                  3070
                  Change in uncollected pymts, Fed sources, unexpired
                  â3
                  
                  
               
               
                  3071
                  Change in uncollected pymts, Fed sources, expired
                  1
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  3090
                  Uncollected pymts, Fed sources, end of year
                  â4
                  â4
                  â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]
                  â2
                  â1
                  â1
               
               
                  4033
                  Baseline Program [Text]
                  â3
                  â4
                  â4
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  4040
                  Offsets against gross budget authority  and outlays (total)
                  â5
                  â5
                  â5
               
               
                  
                  Additional offsets against gross budget authority only:
               
               
                  4050
                  Change in uncollected pymts, Fed sources, unexpired
                  â3
                  
                  
               
               
                  4052
                  Offsetting collections credited to expired accounts
                  1
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  4060
                  Additional offsets against budget authority only (total)
                  â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 20â1008â0â1â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 20â1008â0â1â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 20â5737â0â2â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
                  â376
                  â616
                  â433
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  0799
                  Balance, end of year
                  
                  
                  
               
               
                  
                     
                  
               
            
         
      
      Program and Financing (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 20â5737â0â2â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)
                  â376
                  â616
                  â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 20â4502â0â4â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)
                  â729
                  â761
                  â661
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  3050
                  Unpaid obligations, end of year
                  116
                  
                  
               
               
                  
                  Uncollected payments:
               
               
                  3060
                  Uncollected pymts, Fed sources, brought forward, Oct 1
                  â40
                  â55
                  â55
               
               
                  3070
                  Change in uncollected pymts, Fed sources, unexpired
                  â15
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  3090
                  Uncollected pymts, Fed sources, end of year
                  â55
                  â55
                  â55
               
               
                  
                  Memorandum (non-add) entries:
               
               
                  3100
                  Obligated balance, start of year
                  100
                  61
                  â55
               
               
                  3200
                  Obligated balance, end of year
                  61
                  â55
                  â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
                  
                  â15
                  
               
               
                  4033
                  Non-Federal sources
                  â716
                  â630
                  â661
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  4040
                  Offsets against gross budget authority  and outlays (total)
                  â716
                  â645
                  â661
               
               
                  
                  Additional offsets against gross budget authority only:
               
               
                  4050
                  Change in uncollected pymts, Fed sources, unexpired
                  â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 81â656, August 4, 1950 (31 U.S.C. 181), which requires the Bureau to be reimbursed by customer
            agencies for all costs of manufacturing products and services performed.  In 1977, Public Law 95â81 authorized the Bureau
            to assess amounts to acquire capital equipment and provide for working capital needs. 
         
         BEPs strategic goals are to produce U.S. currency that functions flawlessly in commerce; create innovative currency designs
            to provide effective counterfeit deterrence and meaningful access to currency note usage for all; and achieve organizational
            excellence and customer satisfaction through balanced investment in people, processes, facilities, and technology.  Other
            activities at the Bureau include engraving plates and 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 20â4502â0â4â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 20â4502â0â4â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 20â4502â0â4â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.â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. 112â175). The amounts
            included for 2013 reflect the annualized level provided by the continuing resolution.
      Program and Financing (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 20â4159â0â3â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
                  â77
                  â30
                  â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
                  â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)
                  â3,125
                  â3,516
                  â2,997
               
               
                  3040
                  Total outlays (Gross)
                  â51
                  â60
                  â60
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  3050
                  Unpaid obligations, end of year
                  276
                  225
                  105
               
               
                  
                  Uncollected payments:
               
               
                  3060
                  Uncollected pymts, Fed sources, brought forward, Oct 1
                  â7
                  â6
                  â6
               
               
                  3070
                  Change in uncollected pymts, Fed sources, unexpired
                  1
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  3090
                  Uncollected pymts, Fed sources, end of year
                  â6
                  â6
                  â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
                  â4
                  
                  
               
               
                  4033
                  Baseline Program [Non-Federal sources]
                  â3,281
                  â3,525
                  â2,937
               
               
                  4034
                  Offsetting governmental collections
                  â129
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  4040
                  Offsets against gross budget authority  and outlays (total)
                  â3,414
                  â3,525
                  â2,937
               
               
                  
                  Additional offsets against gross budget authority only:
               
               
                  4050
                  Change in uncollected pymts, Fed sources, unexpired
                  1
                  
                  
               
               
                  4080
                  Outlays, net (discretionary)
                  â289
                  â9
                  60
               
               
                  4190
                  Outlays, net (total)
                  â289
                  â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 104â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.â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.â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 112â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 20â4159â0â3â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 20â4159â0â3â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 20â4159â0â3â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.â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.â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 1â800â829â1040.  
         
         Modernization Program.â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 107â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 107â210)].  Note.â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. 112â175). The amounts
            included for 2013 reflect the annualized level provided by the continuing resolution.
      Program and Financing (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 20â0912â0â1â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 [20â5432]
                  174
                  198
                  151
               
               
                  1012
                  Unobligated balance transfers between expired and unexpired accounts
                  8
                  
                  
               
               
                  1029
                  Other balances withdrawn
                  â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
                  â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)
                  â2,426
                  â2,413
                  â2,551
               
               
                  3041
                  Recoveries of prior year unpaid obligations, expired
                  â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
                  â26
                  â21
                  â21
               
               
                  4033
                  Non-Federal sources
                  â2
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  4040
                  Offsets against gross budget authority  and outlays (total)
                  â28
                  â21
                  â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 20â0912â0â1â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 20â0912â0â1â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.â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. 112â175). The amounts
            included for 2013 reflect the annualized level provided by the continuing resolution.
      Program and Financing (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 20â0913â0â1â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 [20â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 [20â1008]
                  
                  
                  â5
               
               
                  1121
                  Appropriations transferred from other accts [20â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
                  â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)
                  â5,391
                  â5,414
                  â5,684
               
               
                  3041
                  Recoveries of prior year unpaid obligations, expired
                  â21
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  3050
                  Unpaid obligations, end of year
                  447
                  472
                  533
               
               
                  
                  Uncollected payments:
               
               
                  3060
                  Uncollected pymts, Fed sources, brought forward, Oct 1
                  â43
                  â32
                  â32
               
               
                  3070
                  Change in uncollected pymts, Fed sources, unexpired
                  â32
                  
                  
               
               
                  3071
                  Change in uncollected pymts, Fed sources, expired
                  43
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  3090
                  Uncollected pymts, Fed sources, end of year
                  â32
                  â32
                  â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
                  â74
                  â64
                  â64
               
               
                  4033
                  Non-Federal sources
                  â10
                  â1
                  â1
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  4040
                  Offsets against gross budget authority  and outlays (total)
                  â84
                  â65
                  â65
               
               
                  
                  Additional offsets against gross budget authority only:
               
               
                  4050
                  Change in uncollected pymts, Fed sources, unexpired
                  â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 20â0913â0â1â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 20â0913â0â1â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 20â0928â0â1â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)
                  â5
                  â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 107â210) and became effective in August of 2003. In FY 2012,
            administrative resources for the program were moved to the Taxpayer Services appropriation under the Consolidated Appropriations
            Act of 2012 (Public Law 112â74).  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 112â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 111â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.â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. 112â175). The amounts
            included for 2013 reflect the annualized level provided by the continuing resolution.
      Program and Financing (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 20â0919â0â1â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 [20â5432]
                  81
                  114
                  20
               
               
                  1012
                  Unobligated balance transfers between expired and unexpired accounts
                  22
                  
                  
               
               
                  1020
                  Adjustment of unobligated bal brought forward, Oct 1
                  â1
                  
                  
               
               
                  1021
                  Recoveries of prior year unpaid obligations
                  2
                  
                  
               
               
                  1029
                  Other balances withdrawn
                  â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 [20â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
                  â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)
                  â4,042
                  â4,009
                  â4,361
               
               
                  3040
                  Recoveries of prior year unpaid obligations, unexpired
                  â2
                  
                  
               
               
                  3041
                  Recoveries of prior year unpaid obligations, expired
                  â68
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  3050
                  Unpaid obligations, end of year
                  886
                  1,318
                  1,439
               
               
                  
                  Uncollected payments:
               
               
                  3060
                  Uncollected pymts, Fed sources, brought forward, Oct 1
                  â9
                  â9
                  â9
               
               
                  3070
                  Change in uncollected pymts, Fed sources, unexpired
                  â8
                  
                  
               
               
                  3071
                  Change in uncollected pymts, Fed sources, expired
                  8
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  3090
                  Uncollected pymts, Fed sources, end of year
                  â9
                  â9
                  â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
                  â37
                  â22
                  â23
               
               
                  4033
                  Non-Federal sources
                  â4
                  â1
                  â1
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  4040
                  Offsets against gross budget authority  and outlays (total)
                  â41
                  â23
                  â24
               
               
                  
                  Additional offsets against gross budget authority only:
               
               
                  4050
                  Change in uncollected pymts, Fed sources, unexpired
                  â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 20â0919â0â1â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 20â0919â0â1â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.â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. 112â175). The amounts
            included for 2013 reflect the annualized level provided by the continuing resolution.
      Program and Financing (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 20â0921â0â1â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
                  â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)
                  â357
                  â347
                  â326
               
               
                  3040
                  Recoveries of prior year unpaid obligations, unexpired
                  â1
                  
                  
               
               
                  3041
                  Recoveries of prior year unpaid obligations, expired
                  â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 20â0921â0â1â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 20â0921â0â1â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 20â0935â0â1â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)
                  â3,749
                  â4,334
                  â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 111â5), Section 1531, allows State and local governments to
            issue Build America Bonds through December 31, 2010.  These tax credit bonds, which include Recovery Zone Bonds, differ from
            tax-exempt governmental obligation bonds in two principal ways: (1) interest paid on tax credit bonds is taxable; and (2)
            a portion of the interest paid on tax credit bonds takes the form of a federal tax credit.  The bond issuer may elect to receive
            a direct payment in the amount of the tax credit for obligations issued before January 1, 2011.  
         
      
         America Fast Forward Bonds                                                                                               
            
         
         America Fast Forward Bonds                                                                                               
            
         
         (Legislative proposal, subject to PAYGO)Program and Financing (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 20â0953â4â1â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)
                  
                  
                  â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 20â0906â0â1â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)
                  â54,890
                  â55,123
                  â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 94â12) and made it permanent in the Revenue Adjustment Act of 1978 (Public
            Law 95â600). The Tax Reform Act of 1986 and the Omnibus Budget Reconciliation Acts of 1990 and 1993 increased the credit amount
            and expanded eligibility for the EITC.
         
         The Economic Growth and Tax Relief Reconciliation Act of 2001 (EGTRRA) (Public Law 107â16) increased the income level at which
            the credit begins to phase out for married taxpayers filing joint returns, and made other changes to simplify the credit and
            improve compliance. 
         
         The American Recovery and Reinvestment Act of 2009 (Public Law 111â5), Section 1002, temporarily increased the EITC for working
            families with three or more children, and increased the threshold for the phase-out range for all married couples filing a
            joint return for 2009 and 2010 tax returns. The Tax Relief, Unemployment Insurance Reauthorization, and Job Creation Act of
            2010 (Public Law 111â312), Section 103(c), extended EGTRRA and ARRA benefits through tax year 2012.  
         
         The American Taxpayer Relief Act of 2012 (Public Law 112â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 20â0906â4â1â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)
                  
                  
                  â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 20â0922â0â1â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)
                  â22,106
                  â23,061
                  â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 105â34). The credit amount
            and extent to which the credit is refundable were increased by EGTRRA.  The American Recovery and Reinvestment Act of 2009
            (Public Law 111â5), Section 1003, further expanded the extent to which the credit is refundable.  The credit was refundable
            to the extent of 15 percent of an individual's earned income in excess of $3,000 for 2010 and 2011. The Tax Relief, Unemployment
            Insurance Reauthorization, and Job Creation Act of 2010 (Public Law 111â312), Section 103(b), extended this temporary benefit
            for 2011 and 2012.  The American Taxpayer Relief Act of 2012 (Public Law 112â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 20â0923â0â1â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)
                  â131
                  â120
                  â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 55â64. 
         
         The Congress expanded the HCTC program in the American Recovery and Reinvestment Act of 2009 (Public Law 111â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 111â344), Sections 111â118, extended these benefits until February 13, 2011. The
            bill to extend the Generalization System of Preference (Public Law 112â040), Section 241, extended the credit through December
            31, 2013 and reduced the credit percentage to 72.5 percent, and eliminated the credit entirely beginning January 1, 2014.
            Beginning 2014, the Patient Protection and Affordable Care Act (Public Law 111â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 20â0936â0â1â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)
                  â192
                  â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 111â5), Section 3001,
            treated assistance eligible individuals who pay 35 percent of their COBRA premium as having paid the full amount.  The remaining
            65 percent is reimbursed to the employer, insurer or health plan as a credit against certain employment taxes.  The Department
            of Defense Appropriation Act of 2010 (Public Law 111â118), Section 1010, extended the eligibility period for the COBRA Premium
            Assistance program from the original ending date of December 31, 2009 to February 28, 2010.  The Continuing Extension Act
            of 2010 (Public Law 111â157), Section 3, amended the American Recovery and Reinvestment Act of 2009 to extend the premium
            assistance for COBRA benefits to employees involuntarily terminated through May 31, 2010.  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 20â0951â0â1â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)
                  â67
                  â56
                  â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. 111â148), Section 1421, allows certain small businesses to claim a credit
            when they pay at least half of the health care premiums for single health insurance coverage for their employees.  Small businesses
            can claim the credit for 2010 through 2013 and for any two years after that.  Generally, employers that have fewer than 25
            full-time equivalent employees and pay wages averaging less than $50,000 per employee per year may qualify for the credit.
            
         
      
         Payment Where Alternative Minimum Tax Credit Exceeds Liability for Tax                                                   
            
         Program and Financing (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 20â0929â0â1â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)
                  â205
                  â90
                  â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 109â432) allows certain taxpayers to claim a refundable credit for
            a portion of their unused long-term alternative minimum tax (AMT) credits each year.  The Emergency Economic Stabilization
            Act of 2008 (Public Law 110â343), Division C, Section 103, increased the AMT refundable credit portion from 20 percent to
            50 percent of unused long-term minimum tax credits for the taxable year in question.  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 20â0930â0â1â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)
                  â51
                  â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 110â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 111â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 111â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 111â198), Section 2, extended eligibility for the credit to any taxpayer who entered into a written binding
            contract before May 1, 2010, to close on the purchase of a principal residence before October 1, 2010. 
         
         This account provides resources for the portion, if any, of the refundable tax credit amount that exceeds the taxpayer's tax
            liability. 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 20â0931â0â1â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)
                  â101
                  â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 110â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 111â5), Section
            1201(b), extended this temporary benefit through 2009.  The Tax Relief, Unemployment Insurance Reauthorization, and Job Creation
            Act of 2010 (Public Law 111â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 112â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 20â0942â0â1â602
                  2012 actual
                  2013 CR
                  2014 est.
               
               
                  
                     
                  
               
               
                  
                  Budgetary Resources:
               
               
                  
                  Unobligated balance:
               
               
                  1029
                  Other balances withdrawn
                  â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
                  â1
                  
                  
               
               
                  4190
                  Outlays, net (total)
                  â1
                  
                  
               
               
                  
                     
                  
               
            
         
      
      
         The American Recovery and Reinvestment Act of 2009 (Public Law 111â5), Section 2202, allowed certain federal and state retirees
            to claim a one-time refundable credit of up to $250 ($500 in the case of a joint return where both spouses are eligible individuals).
            No 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 20â0956â4â1â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)
                  
                  
                  â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 20â0933â0â1â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)
                  â253
                  â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 111â5), Section 1001, allowed certain taxpayers to claim a
            refundable Making Work Pay tax credit of 6.2 percent of earned income, up to $400 for single taxpayers and up to $800 for
            married couples filing joint returns.  The refundable credit was claimed on 2009 and 2010 tax returns.  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 20â0932â0â1â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)
                  â5,549
                  â7,236
                  â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
                  
                  
                  â7
               
               
                  
                  Outlays
                  
                  
                  â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 111â5), Section 1004, allows certain taxpayers to claim a refundable
            American Opportunity Tax Credit (AOTC) for qualifying higher education expenses, for tax years 2009 and 2010.  Up to 40 percent
            of the credit is refundable.  The credit applies dollar-for-dollar to the first $2,000 of qualified tuition, fees and course
            materials paid by the taxpayer, and applies at a rate of 25 percent to the next $2,000 in qualified tuition, fees and course
            materials for a total credit of up to $2,500.  This tax credit is subject to a phase-out for higher-income taxpayers.  The
            Tax Relief, Unemployment Insurance Reauthorization, and Job Creation Act of 2010 (Public Law 111â312), Section 103(a), extended
            this credit to tax years 2011 and 2012.  The American Taxpayer Relief Act of 2012 (Public Law 112â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 20â0932â4â1â502
                  2012 actual
                  2013 CR
                  2014 est.
               
               
                  
                     
                  
               
               
                  
                  Obligations by program activity:
               
               
                  0001
                  Direct program activity
                  
                  
                  â7
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  0900
                  Total new obligations (object class 41.0)
                  
                  
                  â7
               
               
                  
                     
                  
               
               
                  
                  Budgetary Resources:
               
               
                  
                  Budget authority:
               
               
                  
                  Appropriations, mandatory:
               
               
                  1200
                  Appropriation
                  
                  
                  â7
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  1260
                  Appropriations, mandatory (total)
                  
                  
                  â7
               
               
                  1930
                  Total budgetary resources available
                  
                  
                  â7
               
               
                  
                     
                  
               
               
                  
                  Change in obligated balance:
               
               
                  
                  Unpaid obligations:
               
               
                  3010
                  Obligations incurred, unexpired accounts
                  
                  
                  â7
               
               
                  3020
                  Outlays (gross)
                  
                  
                  7
               
               
                  
                     
                  
               
               
                  
                  Budget authority and outlays, net:
               
               
                  
                  Mandatory:
               
               
                  4090
                  Budget authority, gross
                  
                  
                  â7
               
               
                  
                  Outlays, gross:
               
               
                  4100
                  Outlays from new mandatory authority
                  
                  
                  â7
               
               
                  4180
                  Budget authority, net (total)
                  
                  
                  â7
               
               
                  4190
                  Outlays, net (total)
                  
                  
                  â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 20â0948â0â1â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)
                  â23
                  â32
                  â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 110â343), Section 301, created Qualified Energy Conservation
            Bonds; and the American Recovery and Reinvestment Act of 2009 (Public Law 111â5), Section 1112, increased the limitation on
            issuance of qualified energy conservation bonds from $800,000,000 to $3,200,000,000.
         
         The Hiring Incentives to Restore Employment Act (Public Law 111â147), Section 301, amends Section 6431 of the Internal Revenue
            Code of 1986 by allowing issuers of Qualified Energy Conservation Bonds to irrevocably elect to issue the bonds as specified
            tax credit bonds with a direct-pay subsidy.  The issuer of such qualifying bonds will receive a direct interest payment subsidy
            from the Federal government.  Bondholders will receive a taxable interest payment from the issuer in lieu of a tax credit.
         
      
         Payment to Issuer of New Clean Renewable Energy Bonds                                                                    
            
         Program and Financing (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 20â0947â0â1â271
                  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)
                  â20
                  â24
                  â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 110â343), Section 107, created New Clean Renewable Energy Bonds;
            and the American Recovery and Reinvestment Act of 2009 (Public Law 111â5), Section 1111, increased the limitation on issuance
            of New Clean Renewable Energy Bonds by $1,600,000,000. 
         
         The Hiring Incentives to Restore Employment Act (Public Law 111â147), Section 301, 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 20â0946â0â1â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)
                  â634
                  â820
                  â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 111â5), Section 1521, created Qualified School Construction
            Bonds with a calendar year limitation of $11,000,000,000 for 2009 and 2010 and zero after 2010. 
         
         The Hiring Incentives to Restore Employment Act (Public Law 111â147), Section 301, amends Section 6431 of the Internal Revenue
            Code of 1986 by 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 20â0945â0â1â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)
                  â40
                  â38
                  â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 111â5), Section 1522, extended and expanded the calendar year
            limitation for Qualified Zone Academy Bonds to $1,400,000,000 for 2009 and 2010. The Tax Relief, Unemployment Insurance Reauthorization,
            and Job Creation Act of 2010 (Public Law 111â312), Section 758, extended the Qualified Zone Academy Bonds for 2011 and reduced
            the calendar year limitation to $400,000,000.  The American Taxpayer Relief Act of 2012 (Public Law 112â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 111â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 111â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 20â0950â0â1â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)
                  â777
                  â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 107â16), Section 202, increased the maximum
            credit and exclusion to $10,000 (indexed for inflation after 2002) for both non-special needs and special needs adoptions;
            increased the phase-out starting point to $150,000 (indexed for inflation after 2002); and allowed the credit against the
            AMT.
         
         The Patient Protection and Affordable Care Act (PPACA) (Public Law 111â148), Section 10909, extended the EGTRRA expansion
            of the adoption credit and exclusion from income for employer-provided adoption assistance for one year (for 2011); increased
            by $1,000 to $13,170 per child (indexed for inflation) the maximum adoption credit and exclusion from income for employer-provided
            adoption assistance for two years (2010 and 2011); and made the credit refundable for two years (2010 and 2011), meaning that
            eligible taxpayers can get it even if they do not owe tax for that year.  In general, the credit is based on the reasonable
            and necessary expenses related to a legal adoption, including adoption fees, court costs, attorney's fees and travel expenses.
            
         
         The Tax Relief, Unemployment Insurance Reauthorization, and Job Creation Act of 2010 (Public Law 111â312), Section 101(b),
            extended the EGTRRA provisions through 2012.  The American Taxpayer Relief Act of 2012 (Public Law 112â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 20â0952â0â1â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)
                  â7
                  â3
                  â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 111â148), Section 9023, provided tax credits and grants to qualifying entities that show
            significant potential to produce new and cost-saving therapies, support U.S. jobs, and increase U.S. competitiveness.  Credits
            and grants are for qualifying investments made during a taxable year beginning in 2009 or 2010.  The total amount of credits
            and grants that may be allocated under the program shall not exceed $1,000,000,000 for the 2-year period beginning with 2009.
            This account also includes the administrative costs of carrying out the program, which constitute the projected account activity
            in 2014.
         
      
      Object Classification (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 20â0952â0â1â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 20â0952â0â1â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 20â0904â0â1â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)
                  â2,680
                  â3,088
                  â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 97â248) provides for daily compounding of interest.
            Under the Tax Reform Act of 1986 (Public Law 99â514), interest paid on Internal Revenue collections will equal the Federal
            short-term rate plus two percentage points, with such rate to be adjusted quarterly. 
         
      
         Refundable Premium Assistance Tax Credit                                                                                 
            
         Program and Financing (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 20â0949â0â1â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)
                  
                  
                  â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 111â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 20â5432â0â2â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
                  â352
                  â347
                  â350
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  0799
                  Balance, end of year
                  
                  
                  
               
               
                  
                     
                  
               
            
         
      
      Program and Financing (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 20â5432â0â2â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 [20â0912]
                  â174
                  â198
                  â151
               
               
                  1010
                  Unobligated balance transfer to other accts [20â0919]
                  â81
                  â114
                  â20
               
               
                  1010
                  Unobligated balance transfer to other accts [20â0913]
                  â17
                  â41
                  â18
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  1050
                  Unobligated balance (total)
                  55
                  
                  
               
               
                  
                  Budget authority:
               
               
                  
                  Appropriations, mandatory:
               
               
                  1201
                  [-5432]
                  352
                  347
                  350
               
               
                  1220
                  Appropriations transferred to other accts [20â0919]
                  â51
                  â158
                  â88
               
               
                  1220
                  Appropriations transferred to other accts [20â0913]
                  â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 20â5080â0â2â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
                  â8
                  â3
                  â3
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  0799
                  Balance, end of year
                  
                  5
                  10
               
               
                  
                     
                  
               
            
         
      
      Program and Financing (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 20â5080â0â2â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
                  â8
                  â3
                  â3
               
               
                  
                     
                  
               
            
         
      
      
         As provided by law (31 U.S.C. 3113), the Secretary of the Treasury is authorized to accept conditional gifts to the United
            States for the purpose of reducing the public debt.
         
      
         Private Collection Agent Program                                                                                         
            
         Program and Financing (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 20â5510â0â2â803
                  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)
                  â3
                  â7
                  â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 108â357) allows the IRS to use private collection contractors to supplement
            its own collection staff efforts to ensure that all taxpayers pay what they owe.  The IRS used this authority to contract
            with several private debt collection agencies starting in 2006.  In March 2009, the IRS allowed its private debt collection
            contracts to expire, thereby administratively terminating the program.
         
      
         Informant Payments                                                                                                       
            
         Special and Trust Fund Receipts (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 20â5433â0â2â803
                  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
                  â91
                  â125
                  â125
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  0799
                  Balance, end of year
                  
                  
                  
               
               
                  
                     
                  
               
            
         
      
      Program and Financing (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 20â5433â0â2â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)
                  â93
                  â125
                  â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 104â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 109â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 20â4413â0â3â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)
                  â2
                  â2
                  â2
               
               
                  3040
                  Recoveries of prior year unpaid obligations, unexpired
                  â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
                  â2
                  â2
                  â2
               
               
                  
                     
                  
               
            
         
      
      
         This revolving fund was established pursuant to Section 112(a) of the Federal Tax Lien Act of 1966, to serve as the source
            of financing the redemption of real property by the United States. During the process of collecting unpaid taxes, the government
            places a tax lien on real estate in order to protect the government's interest. Situations arise where property of this nature
            is collateral for other indebtedness and the tax lien is subordinate to the original indebtedness. In this circumstance, it
            is often in the government's interest to purchase the property during the foreclosure sale. The advantage arises when the
            property is worth substantially more than the first lien-holder's equity but is being sold for an amount that barely covers
            that equity, thereby leaving no proceeds to apply against delinquent taxes. Under these circumstances, if the government buys
            the property and subsequently puts it up for sale under more advantageous conditions, it is possible to realize sufficient
            profit on the transaction to fully or partially collect the amount of taxes due. The revolving fund is reimbursed from the
            proceeds of the sale in an amount equal to the amount expended from the fund for the redemption. The balance of the proceeds
            is applied against the amount of the tax, interest, penalties, and additions thereto, and for the costs of sale. The remainder,
            if any, would revert to the parties legally entitled to it.
         
      
      Object Classification (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 20â4413â0â3â803
                  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 PROVISIONSâINTERNAL REVENUE SERVICE                                                                       
            
         
         Administrative ProvisionsâInternal Revenue Service'
      			
      (including transfer of funds)SEC. 101.  Not to exceed 5 percent of any appropriation made available in this Act to the Internal Revenue Service or not to exceed
      3 percent of appropriations under the heading "Enforcement'' may be transferred to any other Internal Revenue Service appropriation
      upon the advance notification of the Committees on Appropriations.SEC. 102.  The Internal Revenue Service shall maintain a training program to ensure that Internal Revenue Service employees are trained
      in taxpayers' rights, in dealing courteously with taxpayers, and in cross-cultural relations.SEC. 103.  The Internal Revenue Service shall institute and enforce policies and procedures that will safeguard the confidentiality
      of taxpayer information and protect taxpayers against identity theft.SEC. 104.  Funds made available by this or any other Act to the Internal Revenue Service shall be available for improved facilities
      and increased staffing to provide sufficient and effective 1â800 help line service for taxpayers. The Commissioner shall continue
      to make the improvement of the Internal Revenue Service 1â800 help line service a priority and allocate resources necessary
      to improve the Internal Revenue Service 1â800 help line service.[SEC. 105. Of the funds made available by this Act to the Internal Revenue Service, not less than $9,486,842,000 shall be specified to
      pay for the costs of tax activities, including tax compliance to address the Federal tax gap, as specified for purposes of
      Section 251(b)(2) of the Balanced Budget and Emergency Deficit Control Act of 1985, as amended. ]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 20â4264â0â3â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)
                  â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. 111â203), on July 21,
            2011, the OCC assumed responsibility for the supervision and regulation of Federal savings associations (thrifts) from the
            Office of Thrift Supervision (OTS), which was dissolved by the Act.  Implementation of the Act required the transfer of certain
            supervisory authorities and personnel associated with consumer compliance activities to the Consumer Financial Protection
            Bureau (CFPB) and the integration of OTS functions and personnel into the OCC.  To transfer the OTS Fund balance with Treasury
            to the OCC in accordance with the Act, this temporary OCC Public Enterprise Fund was established.  The Public Enterprise Fund
            reflects spending related to the shutting down of OTS in 2012; the Budget projects that the Public Enterprise Fund will disburse
            all remaining funds and cease to exist in 2013.  
         
      
      Object Classification (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 20â4264â0â3â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 20â8413â0â8â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
                  â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)
                  â817
                  â835
                  â1,203
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  3050
                  Unpaid obligations, end of year
                  285
                  473
                  351
               
               
                  
                  Uncollected payments:
               
               
                  3060
                  Uncollected pymts, Fed sources, brought forward, Oct 1
                  â7
                  â5
                  â5
               
               
                  3070
                  Change in uncollected pymts, Fed sources, unexpired
                  2
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  3090
                  Uncollected pymts, Fed sources, end of year
                  â5
                  â5
                  â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
                  â13
                  â19
                  â19
               
               
                  4121
                  Interest on Federal securities
                  â15
                  â17
                  â19
               
               
                  4123
                  Non-Federal sources
                  â975
                  â987
                  â1,043
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  4130
                  Offsets against gross budget authority and outlays (total)
                  â1,003
                  â1,023
                  â1,081
               
               
                  
                  Additional offsets against gross budget authority only:
               
               
                  4140
                  Change in uncollected pymts, Fed sources, unexpired
                  2
                  
                  
               
               
                  4170
                  Outlays, net (mandatory)
                  â186
                  â188
                  122
               
               
                  4190
                  Outlays, net (total)
                  â186
                  â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. 111â203), on July 21,
            2011, the OCC assumed responsibility for the supervision and regulation of federal savings associations (thrifts).  Implementation
            of the Act required the transfer of certain supervisory responsibilities and personnel associated with consumer compliance
            activities to the Consumer Financial Protection Bureau (CFPB) and the integration of functions and personnel from the Office
            of Thrift Supervision (OTS) into the OCC.  
         
          The OCC supervises approximately 1,340 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 20â8413â0â8â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 20â8413â0â8â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 20â0550â0â1â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)
                  â359,241
                  â420,611
                  â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 20â0550â7â1â901
                  2012 actual
                  2013 CR
                  2014 est.
               
               
                  
                     
                  
               
               
                  
                  Obligations by program activity:
               
               
                  0001
                  Direct program activity
                  
                  
                  â123
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  0900
                  Total new obligations
                  
                  
                  â123
               
               
                  
                     
                  
               
               
                  
                  Budgetary Resources:
               
               
                  
                  Budget authority:
               
               
                  
                  Appropriations, mandatory:
               
               
                  1200
                  Appropriation
                  
                  
                  â123
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  1260
                  Appropriations, mandatory (total)
                  
                  
                  â123
               
               
                  1930
                  Total budgetary resources available
                  
                  
                  â123
               
               
                  
                     
                  
               
               
                  
                  Change in obligated balance:
               
               
                  
                  Unpaid obligations:
               
               
                  3010
                  Obligations incurred, unexpired accounts
                  
                  
                  â123
               
               
                  3020
                  Outlays (gross)
                  
                  
                  123
               
               
                  
                     
                  
               
               
                  
                  Budget authority and outlays, net:
               
               
                  
                  Mandatory:
               
               
                  4090
                  Budget authority, gross
                  
                  
                  â123
               
               
                  
                  Outlays, gross:
               
               
                  4100
                  Outlays from new mandatory authority
                  
                  
                  â123
               
               
                  4180
                  Budget authority, net (total)
                  
                  
                  â123
               
               
                  4190
                  Outlays, net (total)
                  
                  
                  â123
               
               
                  
                     
                  
               
            
         
      
         Interest on Treasury Debt Securities (gross)                                                                             
            
         
         (Legislative proposal, not subject to PAYGO)Program and Financing (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 20â0550â2â1â901
                  2012 actual
                  2013 CR
                  2014 est.
               
               
                  
                     
                  
               
               
                  
                  Obligations by program activity:
               
               
                  0001
                  Direct program activity
                  
                  
                  â40
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  0900
                  Total new obligations
                  
                  
                  â40
               
               
                  
                     
                  
               
               
                  
                  Budgetary Resources:
               
               
                  
                  Budget authority:
               
               
                  
                  Appropriations, mandatory:
               
               
                  1200
                  Appropriation
                  
                  
                  â40
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  1260
                  Appropriations, mandatory (total)
                  
                  
                  â40
               
               
                  1930
                  Total budgetary resources available
                  
                  
                  â40
               
               
                  
                     
                  
               
               
                  
                  Change in obligated balance:
               
               
                  
                  Unpaid obligations:
               
               
                  3010
                  Obligations incurred, unexpired accounts
                  
                  
                  â40
               
               
                  3020
                  Outlays (gross)
                  
                  
                  40
               
               
                  
                     
                  
               
               
                  
                  Budget authority and outlays, net:
               
               
                  
                  Mandatory:
               
               
                  4090
                  Budget authority, gross
                  
                  
                  â40
               
               
                  
                  Outlays, gross:
               
               
                  4100
                  Outlays from new mandatory authority
                  
                  
                  â40
               
               
                  4180
                  Budget authority, net (total)
                  
                  
                  â40
               
               
                  4190
                  Outlays, net (total)
                  
                  
                  â40
               
               
                  
                     
                  
               
            
         
      
                                                                                                                                  
            
         
         GENERAL FUND RECEIPT ACCOUNTS                                                                                            
            
         (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  
                  2012 actual
                  2013 CR
                  2014 est.
               
               
                  
                     
                  
               
               
                  Governmental receipts:
               
               
                  10â086400
                  Filing Fees, P.L. 109â171, Title X: Enacted/requested
                  68
                  68
                  68
               
               
                  20â015800
                  Transportation Fuels Tax: Enacted/requested
                  â5,751
                  â3,044
                  â1,810
               
               
                  20â065000
                  Deposit of Earnings, Federal Reserve System: Enacted/requested
                  81,957
                  82,853
                  92,037
               
               
                  20â085000
                  Registration, Filing, and Transaction Fees: Enacted/requested
                  5
                  
                  
               
               
                  20â086900
                  Fees for Legal and Judicial Services, not Otherwise Classified: Enacted/requested
                  65
                  65
                  65
               
               
                  20â089100
                  Miscellaneous Fees for Regulatory and Judicial Services, not Otherwise Classified: Enacted/requested
                  12
                  12
                  12
               
               
                  20â101000
                  Fines, Penalties, and Forfeitures, Agricultural Laws: Enacted/requested
                  4
                  4
                  4
               
               
                  20â103000
                  Fines, Penalties, and Forfeitures, Immigration and Labor Laws: Enacted/requested
                  145
                  145
                  145
               
               
                  20â104000
                  Fines, Penalties, and Forfeitures, Customs, Commerce, and Antitrust Laws: Enacted/requested
                  140
                  153
                  153
               
               
                  20â105000
                  Fines, Penalties, and Forfeitures, Narcotic Prohibition and Alcohol Laws: Enacted/requested
                  11
                  11
                  11
               
               
                  20â106000
                  Forfeitures of Unclaimed Money and Property: Enacted/requested
                  25
                  25
                  25
               
               
                  20â108000
                  Fines, Penalties, and Forfeitures, Federal Coal Mine Health and Safety Laws: Enacted/requested
                  134
                  134
                  134
               
               
                  20â109600
                  Penalties on Employers Who Do not Offer Health Coverage or Delay Eligibility for New Employees: Enacted/requested
                  
                  
                  14,571
               
               
                  20â109700
                  Penalties on Individuals Who Do not Have Health Coverage: Enacted/requested
                  
                  
                  646
               
               
                  20â241100
                  User Fees for IRS: Enacted/requested
                  46
                  20
                  20
               
               
                  20â309400
                  Recovery from Airport and Airway Trust Fund for Refunds of Taxes: Enacted/requested
                  22
                  21
                  22
               
               
                  20â309500
                  Recovery from Leaking Underground Storage Tank Trust Fund for Refunds of Taxes, EPA: Enacted/requested
                  
                  6
                  6
               
               
                  20â309990
                  Refunds of Moneys Erroneously Received and Recovered (20X1807): Enacted/requested
                  â47
                  â51
                  â33
               
               
                  95â085015
                  Registration, Filing, and Transaction Fees, SEC: Enacted/requested
                  325
                  495
                  495
               
               
                  95â109900
                  Fines, Penalties, and Forfeitures, not Otherwise Classified: Enacted/requested
                  1,323
                  1,323
                  1,323
               
               
                  Legislative proposal, subject to PAYGO
                  
                  
                  11
               
               
                  99â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
                  
                  â91
                  24,549
               
               
                  99â011100
                  Corporation Income and Excess Profits Taxes: Enacted/requested
                  242,289
                  287,740
                  335,119
               
               
                  Legislative proposal, subject to PAYGO
                  
                  â24
                  â3,066
               
               
                  99â015250
                  Other Federal Fund Excise Taxes: Enacted/requested
                  â1,884
                  477
                  522
               
               
                  Legislative proposal, subject to PAYGO
                  
                  
                  â3
               
               
                  99â015300
                  Estate and Gift Taxes: Enacted/requested
                  13,973
                  12,932
                  12,967
               
               
                  Legislative proposal, subject to PAYGO
                  
                  
                  47
               
               
                  99â015500
                  Tobacco Excise Tax: Enacted/requested
                  16,351
                  15,928
                  15,525
               
               
                  Legislative proposal, subject to PAYGO
                  
                  
                  10,299
               
               
                  99â015600
                  Alcohol Excise Tax: Enacted/requested
                  9,765
                  9,713
                  9,920
               
               
                  99â015700
                  Telephone Excise Tax: Enacted/requested
                  757
                  645
                  547
               
               
                  99â015913
                  Fee on Health Insurance Providers: Enacted/requested
                  
                  
                  6,400
               
               
                  99â015914
                  Tax on Indoor Tanning Services: Enacted/requested
                  102
                  111
                  121
               
               
                  99â015915
                  Excise Tax on Medical Device Manufacturers: Enacted/requested
                  
                  2,124
                  2,955
               
               
                  99â031050
                  Other Federal Fund Customs Duties: Enacted/requested
                  19,464
                  23,028
                  25,606
               
               
                  Legislative proposal, subject to PAYGO
                  
                  
                  â526
               
               
                  General Fund Governmental receipts
                  1,511,470
                  1,668,876
                  1,907,460
               
               
                  
                     
                  
               
               
                  
               
               
                  Offsetting receipts from the public:
               
               
                  20â129900
                  Gifts to the United States, not Otherwise Classified: Enacted/requested
                  3
                  3
                  3
               
               
                  20â143500
                  General Fund Proprietary Interest Receipts, not Otherwise Classified: Enacted/requested
                  3
                  3
                  3
               
               
                  20â145000
                  Interest Payments from States, Cash Management Improvement: Enacted/requested
                  1
                  3
                  5
               
               
                  20â146310
                  Interest on Quota in International Monetary Fund: Enacted/requested
                  35
                  35
                  35
               
               
                  20â146320
                  Interest on Loans to International Monetary Fund: Enacted/requested
                  13
                  13
                  13
               
               
                  20â149900
                  Interest Received from Credit Financing Accounts: Enacted/requested
                  35,243
                  48,218
                  53,015
               
               
                  20â168200
                  Gain by Exchange on Foreign Currency Denominated Public Debt Securities: Enacted/requested
                  22
                  
                  
               
               
                  20â248500
                  GSE Fees Pursuant to P.L. 112â78 Sec. 401: Enacted/requested
                  35
                  786
                  1,178
               
               
                  20â261400
                  Proceeds from Sale of Securities from the AIG Credit Facility Trust: Enacted/requested
                  12,992
                  2,588
                  
               
               
                  20â276330
                  Community Development Financial Institutions Fund, Downward Re-estimate of Subsidies: Enacted/requested
                  4
                  1
                  
               
               
                  20â278430
                  Small Business Lending Fund Direct Loans, Downward Reestimates of  Subsidies: Enacted/requested
                  376
                  
                  
               
               
                  20â279010
                  GSE Mortgage-Backed Securities Direct Loans, Negative Subsidies: Enacted/requested
                  186
                  
                  
               
               
                  20â279030
                  GSE Mortgage-Backed Securities Direct Loans, Downward Reestimates of Subsidies: Enacted/requested
                  7,598
                  760
                  
               
               
                  20â279210
                  Troubled Asset Relief Program, Negative Subsidies: Enacted/requested
                  87
                  
                  
               
               
                  20â279230
                  Troubled Asset Relief Program, Downward Reestimates of Subsidies: Enacted/requested
                  5,976
                  12,995
                  
               
               
                  20â289400
                  Proceeds, GSE Equity Related Transactions: Enacted/requested
                  18,379
                  15,419
                  29,662
               
               
                  20â322000
                  All Other General Fund Proprietary Receipts: Enacted/requested
                  487
                  487
                  487
               
               
                  20â387500
                  Budget Clearing Account (suspense): Enacted/requested
                  135
                  
                  
               
               
                  General Fund Offsetting receipts from the public
                  81,575
                  81,311
                  84,401
               
               
                  
                     
                  
               
               
                  
               
               
                  Intragovernmental payments:
               
               
                  14â142400
                  Interest on Investment, Colorado River Projects: Enacted/requested
                  3
                  4
                  4
               
               
                  14â142700
                  Interest on Advances to Colorado River Dam Fund, Boulder Canyon Project: Enacted/requested
                  11
                  7
                  6
               
               
                  20â113000
                  Unclaimed Assets Recovery Account: Legislative proposal, subject to PAYGO
                  
                  
                  3
               
               
                  20â133800
                  Interest on Loans to the Presidio: Enacted/requested
                  3
                  3
                  3
               
               
                  20â135000
                  Interest on Loans to the Secretary of Transportation, Ocean Freight Differential: Enacted/requested
                  
                  1
                  1
               
               
                  20â135100
                  Interest on Loans to BPA: Enacted/requested
                  375
                  292
                  365
               
               
                  20â136300
                  Interest on Loans for College Housing and Academic Facilities Loans, Education: Enacted/requested
                  4
                  3
                  3
               
               
                  20â140100
                  Interest on Loans to Commodity Credit Corporation: Enacted/requested
                  3
                  8
                  15
               
               
                  20â141300
                  Interest on Loans to Temporary Corporate Credit Union Stabilization Fund, NCUA: Enacted/requested
                  5
                  8
                  10
               
               
                  20â141500
                  Interest on Loans to Federal Deposit Insurance Corporation: Enacted/requested
                  
                  3
                  17
               
               
                  20â141800
                  Interest on Loans to Federal Financing Bank: Enacted/requested
                  1,671
                  1,244
                  1,817
               
               
                  20â143300
                  Interest on Loans to National Flood Insurance Fund, DHS: Enacted/requested
                  89
                  89
                  147
               
               
                  20â149500
                  Interest Payments on Repayable Advances to the Black Lung Disability Trust Fund: Enacted/requested
                  37
                  56
                  76
               
               
                  20â149700
                  Payment of Interest on Advances to the Railroad Retirement Board: Enacted/requested
                  130
                  110
                  122
               
               
                  20â150110
                  Interest on Loans or Advances to the Extended Unemployment Compensation Account: Enacted/requested
                  496
                  480
                  460
               
               
                  20â150120
                  Interest on Loans and Repayable Advances to the Federal Unemployment Account: Enacted/requested
                  750
                  350
                  210
               
               
                  20â241600
                  Charges for Administrative Expenses of Social Security Act As Amended: Enacted/requested
                  871
                  906
                  920
               
               
                  20â310100
                  Recoveries from Federal Agencies for Settlement of Claims for Contract Disuptes: Enacted/requested
                  83
                  
                  
               
               
                  20â311200
                  Reimbursement from Federal Agencies for Payments Made As a Result of Discriminatory Conduct: Enacted/requested
                  14
                  14
                  14
               
               
                  20â388500
                  Undistributed Intragovernmental Payments and Receivables from Cancelled Accounts: Enacted/requested
                  â7
                  
                  
               
               
                  73â142800
                  Interest on Advances to Small Business Administration: Enacted/requested
                  1
                  1
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  General Fund Intragovernmental payments
                  4,539
                  3,579
                  4,193
               
               
                  
                     
                  
               
            
         
      
      
         
      
         ADMINISTRATIVE PROVISIONSâDEPARTMENT OF THE TREASURY                                                                     
            
         
         Administrative Provisionsâ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 headingsâDepartmental Officesâ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 105â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 Bureauâ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 107â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
      byâ(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 91â508, as amended (12 U.S.C. 1958 et seq.) is amended in section 128, by (1) Striking "sections 1730d (1) and"
      and inserting in lieu thereof "section"; (2) Striking "bank supervisory agency, or other"; (3) Inserting after "appropriate"
      the following: "federal or (in the case of financial institutions without a federal supervisor) state"; and (4) Inserting
      after "agency." the following: "In lieu of delegating such responsibility to a state supervisory agency, the Secretary is
      also authorized to rely on examinations conducted by a state supervisory agency of a category of financial institution.  The
      Secretary may only rely on such state examinations if the Secretary determines that under the laws of the state, the category
      of financial institution is required to comply with this chapter and section 1829b (and regulations prescribed under this
      chapter and section 1829b), or the state supervisory agency is authorized to ensure that the category of financial institution
      complies with this chapter and section 1829b (and regulations prescribed under this chapter and section 1829b)."SEC. [118]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 111â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.â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 VIâGENERAL PROVISIONSâ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 whenâ
      (1)  such individual has given his or her express written consent for such request not more than 6 months prior to the date of
         such request and during the same presidential administration; or
      
      (2)  such request is required due to extraordinary circumstances involving national security.SEC. 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 107â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 11â133), or otherwise permit such operations, until the Commission has resolved concerns of potential widespread harmful
      interference by such commercial terrestrial operations to commercially available Global Positioning System devices.[SEC. 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. 101â162, Section 605, as amended (15 U.S.C. sec. 18a note)) is amendedâ (1)   in subsection (b)â (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)â (i)   by striking "$125,000" and inserting "$170,000"; and 
            (ii)   by striking "and" at the end; 
         
         (D)   in paragraph (3)â (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 Commissionâ(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 amendedâ (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 111â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 109â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 108â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.