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    [Appendix]
    [Detailed Budget Estimates by Agency]
    [Small Business Administration]
    [From the U.S. Government Printing Office, www.gpo.gov]

             <h1>SMALL BUSINESS ADMINISTRATION

             </h1>

          SMALL BUSINESS ADMINISTRATION

          Federal Funds
             Salaries and ExpensesFor necessary expenses, not otherwise provided for, of the Small Business Administration, including hire of passenger motor
             vehicles as authorized by sections 1343 and 1344 of title 31, United States Code, and not to exceed $3,500 for official reception and representation expenses, [$250,000,000, of which not less than $12,000,000 shall be available for examinations, reviews, and other lender oversight
             activities] $256,882,000: Provided, That the Administrator is authorized to charge fees to cover the cost of publications developed by the Small Business Administration,
             and certain loan program activities, including fees authorized by section 5(b) of the Small Business Act: Provided further, That, notwithstanding 31 U.S.C. 3302, revenues received from all such activities shall be credited to this account, to remain
             available until expended, for carrying out these purposes without further appropriations: Provided further, That the Small Business Administration may accept gifts in an amount not to exceed $4,000,000 and may co-sponsor activities,
             each in accordance with section 132(a) of division K of Public Law 108–447, during fiscal year [2014] 2015: Provided further, That $6,100,000 shall be available for the Loan Modernization and Accounting System, to be available until September 30,
             [2015: Provided further, That $2,000,000 shall be for the Federal and State Technology Partnership Program under section 34 of the Small Business
             Act (15 U.S.C. 657d)] 2016. (Financial Services and General Government Appropriations Act, 2014.)
          Program and Financing (in millions of dollars)

                      Identification code 73–0100–0–1–376
                      2013 actual
                      2014 est.
                      2015 est.

                      Obligations by program activity:

                      0001
                      Executive direction
                      71
                      76
                      76

                      0002
                      Capital Access
                      84
                      87
                      88

                      0003
                      Gov. Contracting/ Bus. Development
                      25
                      27
                      27

                      0004
                      Entrepreneurial Development
                      10
                      14
                      14

                      0005
                      Management & Adminstration
                      21
                      23
                      23

                      0006
                      Office of Chief Information Officer
                      35
                      38
                      38

                      0007
                      Regional & district offices
                      100
                      101
                      101

                      0008
                      Agency wide costs
                      49
                      57
                      59

                      0009
                      Non credit programs
                      178
                      7

                      0012
                      Disaster
                      276
                      182
                      177

                      0900
                      Total new obligations
                      849
                      612
                      603

                      Budgetary Resources:

                      Unobligated balance:

                      1000
                      Unobligated balance brought forward, Oct 1
                      83
                      237
                      230

                      1021
                      Recoveries of prior year unpaid obligations
                      8

                      1050
                      Unobligated balance (total)
                      91
                      237
                      230

                      Budget authority:

                      Appropriations, discretionary:

                      1100
                      Appropriation
                      437
                      250
                      257

                      1130
                      Appropriations permanently reduced
                      –23

                      1160
                      Appropriation, discretionary (total)
                      414
                      250
                      257

                      Spending authority from offsetting collections, discretionary:

                      1700
                      Collected
                      429
                      191
                      186

                      1700
                      Collected
                      155
                      164
                      160

                      1750
                      Spending auth from offsetting collections, disc (total)
                      584
                      355
                      346

                      1900
                      Budget authority (total)
                      998
                      605
                      603

                      1930
                      Total budgetary resources available
                      1,089
                      842
                      833

                      Memorandum (non-add) entries:

                      1940
                      Unobligated balance expiring
                      –3

                      1941
                      Unexpired unobligated balance, end of year
                      237
                      230
                      230

                      Change in obligated balance:

                      Unpaid obligations:

                      3000
                      Unpaid obligations, brought forward, Oct 1
                      434
                      337
                      223

                      3010
                      Obligations incurred, unexpired accounts
                      849
                      612
                      603

                      3011
                      Obligations incurred, expired accounts
                      10

                      3020
                      Outlays (gross)
                      –929
                      –726
                      –635

                      3040
                      Recoveries of prior year unpaid obligations, unexpired
                      –8

                      3041
                      Recoveries of prior year unpaid obligations, expired
                      –19

                      3050
                      Unpaid obligations, end of year
                      337
                      223
                      191

                      Memorandum (non-add) entries:

                      3100
                      Obligated balance, start of year
                      434
                      337
                      223

                      3200
                      Obligated balance, end of year
                      337
                      223
                      191

                      Budget authority and outlays, net:

                      Discretionary:

                      4000
                      Budget authority, gross
                      998
                      605
                      603

                      Outlays, gross:

                      4010
                      Outlays from new discretionary authority
                      629
                      404
                      401

                      4011
                      Outlays from discretionary balances
                      300
                      322
                      234

                      4020
                      Outlays, gross (total)
                      929
                      726
                      635

                      Offsets against gross budget authority and outlays:

                      Offsetting collections (collected) from:

                      4030
                      Baseline Program [Text]
                      –571
                      –343
                      –334

                      4033
                      Baseline Program [Text]
                      –16
                      –12
                      –12

                      4040
                      Offsets against gross budget authority  and outlays (total)
                      –587
                      –355
                      –346

                      Additional offsets against gross budget authority only:

                      4052
                      Offsetting collections credited to expired accounts
                      3

                      4070
                      Budget authority, net (discretionary)
                      414
                      250
                      257

                      4080
                      Outlays, net (discretionary)
                      342
                      371
                      289

                      4180
                      Budget authority, net (total)
                      414
                      250
                      257

                      4190
                      Outlays, net (total)
                      342
                      371
                      289

             This account funds the administrative expenses of SBA headquarters and field office operations. Appropriations for the administration
                of the disaster and business loan programs are merged with this account. The 2015 Budget provides $6.1 million in funding
                for the continued development of a revised loan management accounting system, which will improve oversight of SBA's more than
                $100 billion portfolio of loans and loan guarantees. Funding is also requested for core agency activities, including information
                technology investments and human capital development.

          Object Classification (in millions of dollars)

                      Identification code 73–0100–0–1–376
                      2013 actual
                      2014 est.
                      2015 est.

                      Direct obligations:

                      Personnel compensation:

                      11.1
                      Full-time permanent
                      200
                      202
                      204

                      11.3
                      Other than full-time permanent
                      6
                      8
                      8

                      11.5
                      Other personnel compensation
                      1
                      3
                      3

                      11.9
                      Total personnel compensation
                      207
                      213
                      215

                      12.1
                      Civilian personnel benefits
                      60
                      63
                      64

                      21.0
                      Travel and transportation of persons
                      5
                      5
                      5

                      23.1
                      Rental payments to GSA
                      35
                      39
                      42

                      23.3
                      Communications, utilities, and miscellaneous charges
                      8
                      8
                      8

                      24.0
                      Printing and reproduction

                      1
                      1

                      25.2
                      Other services from non-Federal sources
                      84
                      86
                      86

                      25.3
                      Other purchases of goods and services from Government accounts (Disaster Administrative Expenses)
                      276
                      182
                      177

                      26.0
                      Supplies and materials
                      3
                      5
                      3

                      31.0
                      Equipment
                      1
                      2
                      1

                      41.0
                      Grants, subsidies, and contributions
                      170
                      7

                      99.0
                      Direct obligations
                      849
                      611
                      602

                      99.0
                      Reimbursable obligations

                      1
                      1

                      99.9
                      Total new obligations
                      849
                      612
                      603

          Employment Summary

                      Identification code 73–0100–0–1–376
                      2013 actual
                      2014 est.
                      2015 est.

                      1001
                      Direct civilian full-time equivalent employment
                      3,776
                      3,106
                      3,106

             Office of Inspector GeneralFor necessary expenses of the Office of Inspector General in carrying out the provisions of the Inspector General Act of 1978,
             [$19,000,000] $19,400,000. (Financial Services and General Government Appropriations Act, 2014.)
          Program and Financing (in millions of dollars)

                      Identification code 73–0200–0–1–376
                      2013 actual
                      2014 est.
                      2015 est.

                      Obligations by program activity:

                      0001
                      Audit
                      8
                      9
                      10

                      0002
                      Investigations
                      9
                      9
                      9

                      0003
                      Management policy
                      2
                      2
                      2

                      0004
                      General Office/Legal Counsel
                      1
                      1
                      1

                      0900
                      Total new obligations
                      20
                      21
                      22

                      Budgetary Resources:

                      Unobligated balance:

                      1000
                      Unobligated balance brought forward, Oct 1
                      7
                      7
                      6

                      Budget authority:

                      Appropriations, discretionary:

                      1100
                      Appropriation
                      21
                      19
                      19

                      1130
                      Appropriations permanently reduced
                      –1

                      1160
                      Appropriation, discretionary (total)
                      20
                      19
                      19

                      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)
                      21
                      20
                      20

                      1930
                      Total budgetary resources available
                      28
                      27
                      26

                      Memorandum (non-add) entries:

                      1940
                      Unobligated balance expiring
                      –1

                      1941
                      Unexpired unobligated balance, end of year
                      7
                      6
                      4

                      Change in obligated balance:

                      Unpaid obligations:

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

                      3010
                      Obligations incurred, unexpired accounts
                      20
                      21
                      22

                      3020
                      Outlays (gross)
                      –20
                      –21
                      –22

                      3050
                      Unpaid obligations, end of year
                      2
                      2
                      2

                      Memorandum (non-add) entries:

                      3100
                      Obligated balance, start of year
                      2
                      2
                      2

                      3200
                      Obligated balance, end of year
                      2
                      2
                      2

                      Budget authority and outlays, net:

                      Discretionary:

                      4000
                      Budget authority, gross
                      21
                      20
                      20

                      Outlays, gross:

                      4010
                      Outlays from new discretionary authority
                      15
                      19
                      19

                      4011
                      Outlays from discretionary balances
                      5
                      2
                      3

                      4020
                      Outlays, gross (total)
                      20
                      21
                      22

                      Offsets against gross budget authority and outlays:

                      Offsetting collections (collected) from:

                      4030
                      Baseline Program [Disaster Transfer]
                      –1
                      –1
                      –1

                      4180
                      Budget authority, net (total)
                      20
                      19
                      19

                      4190
                      Outlays, net (total)
                      19
                      20
                      21

             The 2015 Budget proposes $19.4 million in new budget authority and $1 million transferred from the Disaster Loans Program
                account for a total of $20.4 million for the Office of Inspector General (OIG). This appropriation provides funds for agency-wide
                audit, investigative, and related functions to promote economy and efficiency in SBA operations and to prevent and detect
                waste, fraud, and abuse.

          Object Classification (in millions of dollars)

                      Identification code 73–0200–0–1–376
                      2013 actual
                      2014 est.
                      2015 est.

                      Direct obligations:

                      Personnel compensation:

                      11.1
                      Full-time permanent
                      11
                      12
                      12

                      11.5
                      Other personnel compensation
                      1
                      1
                      1

                      11.9
                      Total personnel compensation
                      12
                      13
                      13

                      12.1
                      Civilian personnel benefits
                      4
                      4
                      4

                      25.2
                      Other services
                      3
                      3
                      3

                      99.0
                      Direct obligations
                      19
                      20
                      20

                      99.0
                      Reimbursable obligations
                      1
                      1
                      2

                      99.9
                      Total new obligations
                      20
                      21
                      22

          Employment Summary

                      Identification code 73–0200–0–1–376
                      2013 actual
                      2014 est.
                      2015 est.

                      1001
                      Direct civilian full-time equivalent employment
                      106
                      112
                      112

             Office of AdvocacyFor necessary expenses of the Office of Advocacy in carrying out the provisions of title II of Public Law 94–305 (15 U.S.C.
             634a et seq.) and the Regulatory Flexibility Act of 1980 (5 U.S.C. 601 et seq.), [$8,750,000] $8,455,000, to remain available until expended. (Financial Services and General Government Appropriations Act, 2014.)
          Program and Financing (in millions of dollars)

                      Identification code 73–0300–0–1–376
                      2013 actual
                      2014 est.
                      2015 est.

                      Obligations by program activity:

                      0001
                      Direct program activity
                      9
                      9
                      8

                      Budgetary Resources:

                      Unobligated balance:

                      1000
                      Unobligated balance brought forward, Oct 1
                      1
                      1
                      1

                      Budget authority:

                      Appropriations, discretionary:

                      1100
                      Appropriation
                      9
                      9
                      8

                      1160
                      Appropriation, discretionary (total)
                      9
                      9
                      8

                      1930
                      Total budgetary resources available
                      10
                      10
                      9

                      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
                      1
                      2

                      3010
                      Obligations incurred, unexpired accounts
                      9
                      9
                      8

                      3020
                      Outlays (gross)
                      –9
                      –8
                      –7

                      3050
                      Unpaid obligations, end of year
                      1
                      2
                      3

                      Memorandum (non-add) entries:

                      3100
                      Obligated balance, start of year
                      1
                      1
                      2

                      3200
                      Obligated balance, end of year
                      1
                      2
                      3

                      Budget authority and outlays, net:

                      Discretionary:

                      4000
                      Budget authority, gross
                      9
                      9
                      8

                      Outlays, gross:

                      4010
                      Outlays from new discretionary authority
                      8
                      8
                      7

                      4011
                      Outlays from discretionary balances
                      1

                      4020
                      Outlays, gross (total)
                      9
                      8
                      7

                      4180
                      Budget authority, net (total)
                      9
                      9
                      8

                      4190
                      Outlays, net (total)
                      9
                      8
                      7

             The 2015 Budget proposes $8.455 million in new budget authority. This appropriation provides funds for operations of the Office
                of Advocacy to carry out its statutory duties, including those under the Regulatory Flexibility Act. Pursuant to Section 1602
                of the Jobs Act, SBA is requesting that the funds remain available until expended. The Office of Advocacy's advice and small
                business research help the Federal Government take into account the concerns of small businesses when it develops policies
                and regulations. The Office's regional advocates support regulatory flexibility at the State level, work with the regional
                Regulatory Fairness Boards established by the Small Business Regulatory Enforcement Fairness Act, and promote the use of Advocacy
                research and data products in the curricula of universities and other schools in their respective regions.

          Object Classification (in millions of dollars)

                      Identification code 73–0300–0–1–376
                      2013 actual
                      2014 est.
                      2015 est.

                      Direct obligations:

                      11.1
                      Personnel compensation: Full-time permanent
                      6
                      6
                      5

                      12.1
                      Civilian personnel benefits
                      2
                      2
                      2

                      25.2
                      Other services from non-Federal sources
                      1
                      1
                      1

                      99.9
                      Total new obligations
                      9
                      9
                      8

          Employment Summary

                      Identification code 73–0300–0–1–376
                      2013 actual
                      2014 est.
                      2015 est.

                      1001
                      Direct civilian full-time equivalent employment
                      46
                      46
                      46

             Entrepreneurial Development ProgramsFor necessary expenses of programs supporting entrepreneurial and small business development as authorized by Public Law 108–447,
             [$196,165,000] $197,825,000: Provided, That $113,625,000 shall be available to fund grants for performance in fiscal year [2014] 2015 or fiscal year [2015] 2016 as authorized by section 21 of the Small Business Act, to remain available until September 30, [2015] 2016: Provided further, That $20,000,000 shall remain available until September 30, [2015] 2016 for marketing, management, and technical assistance under section 7(m) of the Small Business Act (15 U.S.C. 636(m)(4)) by
             intermediaries that make microloans under the microloan program[: Provided further, That $8,000,000 shall be available for grants to States for fiscal year 2014 to carry out export programs that assist small
             business concerns authorized under section 1207 of Public Law 111–240]. (Financial Services and General Government Appropriations Act, 2014.)
          Program and Financing (in millions of dollars)

                      Identification code 73–0400–0–1–376
                      2013 actual
                      2014 est.
                      2015 est.

                      Obligations by program activity:

                      0001
                      Non-Credit Programs

                      196
                      198

                      Budgetary Resources:

                      Budget authority:

                      Appropriations, discretionary:

                      1100
                      Appropriation

                      196
                      198

                      1160
                      Appropriation, discretionary (total)

                      196
                      198

                      1930
                      Total budgetary resources available

                      196
                      198

                      Change in obligated balance:

                      Unpaid obligations:

                      3000
                      Unpaid obligations, brought forward, Oct 1

                      88

                      3010
                      Obligations incurred, unexpired accounts

                      196
                      198

                      3020
                      Outlays (gross)

                      –108
                      –178

                      3050
                      Unpaid obligations, end of year

                      88
                      108

                      Memorandum (non-add) entries:

                      3100
                      Obligated balance, start of year

                      88

                      3200
                      Obligated balance, end of year

                      88
                      108

                      Budget authority and outlays, net:

                      Discretionary:

                      4000
                      Budget authority, gross

                      196
                      198

                      Outlays, gross:

                      4010
                      Outlays from new discretionary authority

                      108
                      109

                      4011
                      Outlays from discretionary balances

                      69

                      4020
                      Outlays, gross (total)

                      108
                      178

                      4180
                      Budget authority, net (total)

                      196
                      198

                      4190
                      Outlays, net (total)

                      108
                      178

             For 2015, this appropriations account, which was added in FY 2014, supports SBA's core grant programs—Small Business Development
                Centers, SCORE and Women's Business Centers, as well as various entrepreneurial development initiatives managed by the Office
                of Entrepreneurial Development. These initiatives include Entrepreneurial Education, which is designed to train and develop
                small business owners who are poised for growth and the Boots to Business program, which provides entrepreneurship training
                to America's veterans transitioning to civilian life. The Budget also supports place-based initiatives, such as the Regional
                Innovation Clusters and Growth Accelerator initiatives.

          Object Classification (in millions of dollars)

                      Identification code 73–0400–0–1–376
                      2013 actual
                      2014 est.
                      2015 est.

                      Direct obligations:

                      11.1
                      Personnel compensation: Full-time permanent

                      2
                      2

                      12.1
                      Civilian personnel benefits

                      1
                      1

                      41.0
                      Grants, subsidies, and contributions

                      193
                      195

                      99.9
                      Total new obligations

                      196
                      198

          Employment Summary

                      Identification code 73–0400–0–1–376
                      2013 actual
                      2014 est.
                      2015 est.

                      1001
                      Direct civilian full-time equivalent employment

                      29
                      29

             Surety Bond Guarantees Revolving Fund

             Program and Financing (in millions of dollars)

                      Identification code 73–4156–0–3–376
                      2013 actual
                      2014 est.
                      2015 est.

                      Obligations by program activity:

                      0801
                      Reimbursable obligations
                      5
                      17
                      17

                      0900
                      Total new obligations (object class 42.0)
                      5
                      17
                      17

                      Budgetary Resources:

                      Unobligated balance:

                      1000
                      Unobligated balance brought forward, Oct 1
                      61
                      73
                      73

                      Budget authority:

                      Spending authority from offsetting collections, discretionary:

                      1700
                      Collected
                      17
                      17
                      17

                      1750
                      Spending auth from offsetting collections, disc (total)
                      17
                      17
                      17

                      1900
                      Budget authority (total)
                      17
                      17
                      17

                      1930
                      Total budgetary resources available
                      78
                      90
                      90

                      Memorandum (non-add) entries:

                      1941
                      Unexpired unobligated balance, end of year
                      73
                      73
                      73

                      Change in obligated balance:

                      Unpaid obligations:

                      3010
                      Obligations incurred, unexpired accounts
                      5
                      17
                      17

                      3020
                      Outlays (gross)
                      –5
                      –17
                      –17

                      Budget authority and outlays, net:

                      Discretionary:

                      4000
                      Budget authority, gross
                      17
                      17
                      17

                      Outlays, gross:

                      4010
                      Outlays from new discretionary authority
                      5
                      17
                      17

                      Offsets against gross budget authority and outlays:

                      Offsetting collections (collected) from:

                      4033
                      Non-Federal sources
                      –17
                      –17
                      –17

                      4190
                      Outlays, net (total)
                      –12

             SBA is authorized to issue bond guarantees to surety companies for construction, service, and supply contracts or work orders,
                and to reimburse these sureties up to 90 percent of the losses sustained if the contractor defaults. SBA's guarantees provide
                an incentive for sureties to issue bonds to small contractors who could not otherwise secure them and compete in the contracting
                industry. It is estimated that there are sufficient funds in reserve to cover the cost of claim defaults in 2015. Therefore,
                no new appropriated funds are requested in the Budget.

          Balance Sheet (in millions of dollars)

                      Identification code 73–4156–0–3–376
                      2012 actual
                      2013 actual

                      ASSETS:

                      Federal assets:

                      1101
                      Fund balances with Treasury
                      61
                      73

                      Investments in US securities:

                      1106
                      Receivables, net
                      2
                      1

                      1999
                      Total assets
                      63
                      74

                      LIABILITIES:

                      2201
                      Non-Federal liabilities: Accounts payable
                      23
                      31

                      NET POSITION:

                      3300
                      Cumulative results of operations
                      40
                      43

                      4999
                      Total liabilities and net position
                      63
                      74

             Business Loans Program Account
             (including transfer of funds)For the cost of direct loans, [$4,600,000] $2,500,000, to remain available until expended, and for the cost of guaranteed loans as authorized by section 503 of the Small Business
             Investment Act of 1958 (Public Law 85–699), [$107,000,000] $45,000,000, to remain available until expended: Provided, That such costs, including the cost of modifying such loans, shall be as defined in section 502 of the Congressional Budget
             Act of 1974: Provided further, That subject to section 502 of the Congressional Budget Act of 1974, during fiscal year [2014] 2015 commitments to guarantee loans under section 503 of the Small Business Investment Act of 1958 shall not exceed $7,500,000,000:
             Provided further, That during fiscal year [2014] 2015 commitments for general business loans authorized under section 7(a) of the Small Business Act shall not exceed $17,500,000,000
             for a combination of amortizing term loans and the aggregated maximum line of credit provided by revolving loans: Provided further, That during fiscal year 2015 commitments for loans authorized under subparagraph (C) of section 502(7) of
                the Small Business Investment Act of 1958 (15 U.S.C. 696(7)) shall not exceed $7,500,000,000: Provided further, That during fiscal year [2014] 2015 commitments to guarantee loans for debentures under section 303(b) of the Small Business Investment Act of 1958 shall not
             exceed $4,000,000,000: Provided further, That during fiscal year [2014] 2015, guarantees of trust certificates authorized by section 5(g) of the Small Business Act shall not exceed a principal amount
             of $12,000,000,000. In addition, for administrative expenses to carry out the direct and guaranteed loan programs, [$151,560,000] $147,726,000, which may be transferred to and merged with the appropriations for Salaries and Expenses. (Financial Services and General Government Appropriations Act, 2014.)
          Program and Financing (in millions of dollars)

                      Identification code 73–1154–0–1–376
                      2013 actual
                      2014 est.
                      2015 est.

                      Obligations by program activity:

                      Credit program obligations:

                      0701
                      Direct loan subsidy
                      7
                      5
                      2

                      0702
                      Loan guarantee subsidy
                      378
                      130
                      45

                      0705
                      Reestimates of direct loan subsidy
                      2
                      1

                      0706
                      Interest on reestimates of direct loan subsidy
                      2
                      3

                      0707
                      Reestimates of loan guarantee subsidy
                      643
                      223

                      0708
                      Interest on reestimates of loan guarantee subsidy
                      207
                      79

                      0709
                      Administrative expenses
                      140
                      152
                      148

                      0900
                      Total new obligations
                      1,379
                      593
                      195

                      Budgetary Resources:

                      Unobligated balance:

                      1000
                      Unobligated balance brought forward, Oct 1
                      77
                      24
                      22

                      1001
                      Discretionary unobligated balance brought fwd, Oct 1
                      77
                      24

                      1021
                      Recoveries of prior year unpaid obligations
                      12
                      22
                      10

                      1050
                      Unobligated balance (total)
                      89
                      46
                      32

                      Budget authority:

                      Appropriations, discretionary:

                      1100
                      Appropriation
                      485
                      263
                      196

                      1130
                      Appropriations permanently reduced
                      –25

                      1160
                      Appropriation, discretionary (total)
                      460
                      263
                      196

                      Appropriations, mandatory:

                      1200
                      Appropriation
                      854
                      306

                      1260
                      Appropriations, mandatory (total)
                      854
                      306

                      1900
                      Budget authority (total)
                      1,314
                      569
                      196

                      1930
                      Total budgetary resources available
                      1,403
                      615
                      228

                      Memorandum (non-add) entries:

                      1941
                      Unexpired unobligated balance, end of year
                      24
                      22
                      33

                      Change in obligated balance:

                      Unpaid obligations:

                      3000
                      Unpaid obligations, brought forward, Oct 1
                      156
                      228
                      149

                      3010
                      Obligations incurred, unexpired accounts
                      1,379
                      593
                      195

                      3020
                      Outlays (gross)
                      –1,279
                      –650
                      –249

                      3040
                      Recoveries of prior year unpaid obligations, unexpired
                      –12
                      –22
                      –10

                      3041
                      Recoveries of prior year unpaid obligations, expired
                      –16

                      3050
                      Unpaid obligations, end of year
                      228
                      149
                      85

                      Memorandum (non-add) entries:

                      3100
                      Obligated balance, start of year
                      156
                      228
                      149

                      3200
                      Obligated balance, end of year
                      228
                      149
                      85

                      Budget authority and outlays, net:

                      Discretionary:

                      4000
                      Budget authority, gross
                      460
                      263
                      196

                      Outlays, gross:

                      4010
                      Outlays from new discretionary authority
                      140
                      181
                      163

                      4011
                      Outlays from discretionary balances
                      285
                      163
                      86

                      4020
                      Outlays, gross (total)
                      425
                      344
                      249

                      Mandatory:

                      4090
                      Budget authority, gross
                      854
                      306

                      Outlays, gross:

                      4100
                      Outlays from new mandatory authority
                      854
                      306

                      4180
                      Budget authority, net (total)
                      1,314
                      569
                      196

                      4190
                      Outlays, net (total)
                      1,279
                      650
                      249

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

                      Identification code 73–1154–0–1–376
                      2013 actual
                      2014 est.
                      2015 est.

                      Direct loan levels supportable by subsidy budget authority:

                      115001
                      7(m) Direct Microloans
                      43
                      25
                      25

                      115999
                      Total direct loan levels
                      43
                      25
                      25

                      Direct loan subsidy (in percent):

                      132001
                      7(m) Direct Microloans
                      15.71
                      18.64
                      10.12

                      132999
                      Weighted average subsidy rate
                      15.71
                      18.64
                      10.12

                      Direct loan subsidy budget authority:

                      133001
                      7(m) Direct Microloans
                      7
                      5
                      3

                      133999
                      Total subsidy budget authority
                      7
                      5
                      3

                      Direct loan subsidy outlays:

                      134001
                      7(m) Direct Microloans
                      4
                      9
                      2

                      134011
                      Intermediary Lending Program
                      4

                      134999
                      Total subsidy outlays
                      8
                      9
                      2

                      Direct loan upward reestimates:

                      135001
                      7(m) Direct Microloans
                      3
                      2

                      135010
                      7(m) Direct Microloans — ARRA
                      1

                      135999
                      Total upward reestimate budget authority
                      4
                      2

                      Direct loan downward reestimates:

                      137001
                      7(m) Direct Microloans
                      –5
                      –17

                      137010
                      7(m) Direct Microloans — ARRA

                      –5

                      137999
                      Total downward reestimate budget authority
                      –5
                      –22

                      Guaranteed loan levels supportable by subsidy budget authority:

                      215002
                      7(a) General Business Loan Guarantees
                      15,710
                      15,667
                      15,649

                      215004
                      Section 504 Certified Development Companies Debentures
                      5,200
                      7,500
                      7,500

                      215006
                      SBIC Debentures
                      2,156
                      4,000
                      4,000

                      215010
                      Secondary Market Guarantee
                      4,490
                      12,000
                      12,000

                      215020
                      7(a) Dealer Floor Plan
                      141

                      215024
                      7(a) Revolvers
                      34,856
                      40,432
                      40,361

                      215027
                      504 Commercial Real Estate (CRE) Refinance Program

                      7,500

                      215999
                      Total loan guarantee levels
                      62,553
                      79,599
                      87,010

                      Guaranteed loan subsidy (in percent):

                      232002
                      7(a) General Business Loan Guarantees
                      1.55
                      –0.16
                      –0.15

                      232004
                      Section 504 Certified Development Companies Debentures
                      2.02
                      1.71
                      0.60

                      232006
                      SBIC Debentures
                      0.00
                      0.00
                      0.00

                      232010
                      Secondary Market Guarantee
                      0.00
                      0.00
                      0.00

                      232020
                      7(a) Dealer Floor Plan
                      0.03
                      0.00
                      0.00

                      232024
                      7(a) Revolvers
                      0.08
                      0.06
                      0.05

                      232027
                      504 Commercial Real Estate (CRE) Refinance Program
                      0.00
                      0.00
                      0.00

                      232999
                      Weighted average subsidy rate
                      0.60
                      0.16
                      0.05

                      Guaranteed loan subsidy budget authority:

                      233002
                      7(a) General Business Loan Guarantees
                      244
                      2

                      233004
                      Section 504 Certified Development Companies Debentures
                      105
                      128
                      45

                      233024
                      7(a) Revolvers
                      28

                      233999
                      Total subsidy budget authority
                      377
                      130
                      45

                      Guaranteed loan subsidy outlays:

                      234002
                      7(a) General Business Loan Guarantees
                      177
                      75
                      1

                      234004
                      Section 504 Certified Development Companies Debentures
                      47
                      101
                      98

                      234017
                      7(a) General Business Loan Guarantees—ARRA
                      1

                      234018
                      Section 504 Certified Development Companies—ARRA
                      1

                      234024
                      7(a) Revolvers
                      39
                      8

                      234026
                      Section 504 Certified Development Companies Debentures—ARRA Ext
                      4

                      234028
                      7(a) Business Loan Guarantees—ARRA Extension
                      7

                      234999
                      Total subsidy outlays
                      276
                      184
                      99

                      Guaranteed loan upward reestimates:

                      235002
                      7(a) General Business Loan Guarantees
                      161
                      122

                      235003
                      7(a) General Business Loan Guarantees—STAR
                      3
                      3

                      235004
                      Section 504 Certified Development Companies Debentures
                      121
                      8

                      235006
                      SBIC Debentures
                      22
                      71

                      235007
                      SBIC Participating Securities
                      470
                      68

                      235008
                      SBIC New Market Venture Capital
                      11

                      235010
                      Secondary Market Guarantee
                      18
                      25

                      235015
                      Secondary Market 504 First Mortgage Guarantees-ARRA
                      2

                      235026
                      Section 504 Certified Development Companies Debentures—ARRA Ext
                      10

                      235027
                      504 Commercial Real Estate (CRE) Refinance Program
                      31
                      6

                      235999
                      Total upward reestimate budget authority
                      849
                      303

                      Guaranteed loan downward reestimates:

                      237002
                      7(a) General Business Loan Guarantees
                      –472
                      –511

                      237004
                      Section 504 Certified Development Companies Debentures
                      –64
                      –138

                      237006
                      SBIC Debentures
                      –92
                      –40

                      237007
                      SBIC Participating Securities
                      –22
                      –19

                      237008
                      SBIC New Market Venture Capital

                      –1

                      237010
                      Secondary Market Guarantee
                      –20
                      –39

                      237015
                      Secondary Market 504 First Mortgage Guarantees-ARRA

                      –5

                      237016
                      ARC Loan Guarantees—ARRA
                      –25
                      –21

                      237017
                      7(a) General Business Loan Guarantees—ARRA
                      –291
                      –24

                      237018
                      Section 504 Certified Development Companies—ARRA
                      –87
                      –66

                      237021
                      7(a) Dealer Floor Plan—ARRA
                      –1
                      –1

                      237026
                      Section 504 Certified Development Companies Debentures—ARRA Ext
                      –34
                      –76

                      237027
                      504 Commercial Real Estate (CRE) Refinance Program

                      –7

                      237028
                      7(a) Business Loan Guarantees—ARRA Extension
                      –555
                      –113

                      237999
                      Total downward reestimate subsidy budget authority
                      –1,663
                      –1,061

                      Administrative expense data:

                      3510
                      Budget authority
                      140
                      152
                      148

                      3590
                      Outlays from new authority
                      140
                      152
                      148

             As required by the Federal Credit Reform Act of 1990, as amended, this account records the subsidy costs associated with the
                direct loans obligated and loan guarantees committed in 1992 and beyond (including modifications of direct loans or loan guarantees
                that resulted from obligations or commitments in any year), as well as administrative expenses of the business loan program.
                The subsidy amounts are estimated on a present value basis; the administrative expenses are estimated on a cash basis.

             For 2015, the Budget proposes $195.2 million in new budget authority for the Business Loans Program account. This includes
                $147.7 million in administrative expenses funding, $45 million in credit subsidy for the guaranteed loan program authorized
                by Section 503 of the Small Business Investment Act of 1958, and $2.5 million in credit subsidy for the direct Microloan Program.

             The Section 7(a) program provides general business credit assistance at no subsidy cost to the taxpayer in 2015. The Budget
                supports $15.65 billion in 7(a) term loans and $1.85 billion for 7(a) revolving lines of credit, which are estimated to support
                $40.36 billion in total economic activity through draws and repayments over the life of the guarantee. Based on the maximum
                draw activity at any one time, the base approval amounts are consistent with the authorized program level of $17.5 billion.
                The 2015 Budget proposes to waive upfront and annual fees on all small business loans of $150,000 or less to spur lending
                in this market. The Budget also proposes to waive upfront fees on SBA Express loans to veterans between $150,000 and $350,000
                and a 50 percent waiver of upfront fees on all non-SBA Express loans to veterans above $150,000. In addition, as part of the
                Secondary Market Guarantee (SMG) Program, SBA's fiscal agent pools the guaranteed portion of 7(a) loans and sells the securities
                to investors. This mechanism provides liquidity to lenders participating in the 7(a) loan program. For 2015, the Budget proposes
                a program level of $12 billion in such securities.

             The guaranteed loan program authorized by Section 503 of the Small Business Investment Act of 1958 is for long-term, fixed-rate
                financing, and the requested guaranteed loan program level is $7.5 billion in 2015. In addition, the 2015 Budget proposes
                to reauthorize SBA's 504 Debt Refinancing program with a program level of $7.5 billion, which will help small business lock
                in low, long-term interest rates on commercial mortgage and equipment debts and free up resources that can be reinvested in
                their businesses. The Small Business Investment Company (SBIC) program provides credit to support venture capital investments.
                The Budget proposes a program level of $4 billion for SBIC Debentures and a $25 million program level for direct Microloans.

          Object Classification (in millions of dollars)

                      Identification code 73–1154–0–1–376
                      2013 actual
                      2014 est.
                      2015 est.

                      Direct obligations:

                      25.2
                      Other services from non-Federal sources
                      140
                      152
                      148

                      41.0
                      Grants, subsidies, and contributions
                      1,239
                      441
                      47

                      99.9
                      Total new obligations
                      1,379
                      593
                      195

             Business Direct Loan Financing Account

             Program and Financing (in millions of dollars)

                      Identification code 73–4148–0–3–376
                      2013 actual
                      2014 est.
                      2015 est.

                      Obligations by program activity:

                      Credit program obligations:

                      0710
                      Direct loan obligations
                      43
                      25
                      25

                      0713
                      Payment of interest to Treasury
                      6
                      5
                      5

                      0715
                      Other
                      1
                      1
                      1

                      0742
                      Downward reestimate paid to receipt account
                      4
                      21

                      0743
                      Interest on downward reestimates
                      1
                      2

                      0900
                      Total new obligations
                      55
                      54
                      31

                      Budgetary Resources:

                      Unobligated balance:

                      1000
                      Unobligated balance brought forward, Oct 1
                      6
                      28

                      1021
                      Recoveries of prior year unpaid obligations
                      3
                      3
                      2

                      1023
                      Unobligated balances applied to repay debt
                      –7
                      –15
                      –2

                      1050
                      Unobligated balance (total)
                      2
                      16

                      Financing authority:

                      Borrowing authority, mandatory:

                      1400
                      Borrowing authority
                      49
                      38
                      31

                      1440
                      Borrowing authority, mandatory (total)
                      49
                      38
                      31

                      Spending authority from offsetting collections, mandatory:

                      1800
                      Collected
                      39
                      37
                      31

                      1801
                      Change in uncollected payments, Federal sources
                      –2

                      1825
                      Spending authority from offsetting collections applied to repay debt
                      –5
                      –37
                      –31

                      1850
                      Spending auth from offsetting collections, mand (total)
                      32

                      1900
                      Financing authority (total)
                      81
                      38
                      31

                      1930
                      Total budgetary resources available
                      83
                      54
                      31

                      Memorandum (non-add) entries:

                      1941
                      Unexpired unobligated balance, end of year
                      28

                      Change in obligated balance:

                      Unpaid obligations:

                      3000
                      Unpaid obligations, brought forward, Oct 1
                      56
                      54
                      49

                      3010
                      Obligations incurred, unexpired accounts
                      55
                      54
                      31

                      3020
                      Financing disbursements (gross)
                      –54
                      –56
                      –35

                      3040
                      Recoveries of prior year unpaid obligations, unexpired
                      –3
                      –3
                      –2

                      3050
                      Unpaid obligations, end of year
                      54
                      49
                      43

                      Uncollected payments:

                      3060
                      Uncollected pymts, Fed sources, brought forward, Oct 1
                      –12
                      –10
                      –10

                      3070
                      Change in uncollected pymts, Fed sources, unexpired
                      2

                      3090
                      Uncollected pymts, Fed sources, end of year
                      –10
                      –10
                      –10

                      Memorandum (non-add) entries:

                      3100
                      Obligated balance, start of year
                      44
                      44
                      39

                      3200
                      Obligated balance, end of year
                      44
                      39
                      33

                      Financing authority and disbursements, net:

                      Mandatory:

                      4090
                      Financing authority, gross
                      81
                      38
                      31

                      Financing disbursements:

                      4110
                      Financing disbursements, gross
                      54
                      56
                      35

                      Offsets against gross financing authority and disbursements:

                      Offsetting collections (collected) from:

                      4120
                      Federal sources: Payments from program account
                      –8
                      –7
                      –2

                      4120
                      Upward reestimate
                      –2
                      –1

                      4120
                      Interest on reestimate
                      –2
                      –3

                      4122
                      Interest on uninvested funds
                      –3
                      –3
                      –7

                      4123
                      Repayments of principal, net
                      –24
                      –23
                      –20

                      4123
                      Other income

                      –2

                      4130
                      Offsets against gross financing auth and disbursements (total)
                      –39
                      –37
                      –31

                      Additional offsets against financing authority only (total):

                      4140
                      Change in uncollected pymts, Fed sources, unexpired
                      2

                      4160
                      Financing authority, net (mandatory)
                      44
                      1

                      4170
                      Financing disbursements, net (mandatory)
                      15
                      19
                      4

                      4180
                      Financing authority, net (total)
                      44
                      1

                      4190
                      Financing disbursements, net (total)
                      15
                      19
                      4

          Status of Direct Loans (in millions of dollars)

                      Identification code 73–4148–0–3–376
                      2013 actual
                      2014 est.
                      2015 est.

                      Position with respect to appropriations act limitation on obligations:

                      1121
                      Limitation available from carry-forward
                      23

                      1131
                      Direct loan obligations exempt from limitation
                      22
                      25
                      25

                      1143
                      Unobligated limitation carried forward (P.L. xx) (-)
                      –2

                      1150
                      Total direct loan obligations
                      43
                      25
                      25

                      Cumulative balance of direct loans outstanding:

                      1210
                      Outstanding, start of year
                      144
                      164
                      170

                      1231
                      Disbursements: Direct loan disbursements
                      43
                      28
                      28

                      1251
                      Repayments: Repayments and prepayments
                      –23
                      –22
                      –22

                      1290
                      Outstanding, end of year
                      164
                      170
                      176

             As required by the Federal Credit Reform Act of 1990, as amended, this non-budgetary account records all cash flows to and
                from the Government resulting from 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 73–4148–0–3–376
                      2012 actual
                      2013 actual

                      ASSETS:

                      Federal assets:

                      1101
                      Fund balances with Treasury
                      42
                      63

                      Investments in US securities:

                      1106
                      Receivables, net
                      3
                      1

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

                      1401
                      Direct loans receivable, gross
                      144
                      164

                      1405
                      Allowance for subsidy cost (-)
                      –34
                      –18

                      1499
                      Net present value of assets related to direct loans
                      110
                      146

                      1999
                      Total assets
                      155
                      210

                      LIABILITIES:

                      2103
                      Federal liabilities: Debt
                      155
                      210

                      4999
                      Total liabilities and net position
                      155
                      210

             Business Guaranteed Loan Financing Account

             Program and Financing (in millions of dollars)

                      Identification code 73–4149–0–3–376
                      2013 actual
                      2014 est.
                      2015 est.

                      Obligations by program activity:

                      0005
                      Other Expenses
                      28
                      50
                      75

                      Credit program obligations:

                      0711
                      Default claim payments on principal
                      2,110
                      2,200
                      2,600

                      0712
                      Default claim payments on interest
                      173
                      175
                      20

                      0713
                      Payment of interest to Treasury
                      62
                      70
                      100

                      0742
                      Downward reestimate paid to receipt account
                      1,503
                      939

                      0743
                      Interest on downward reestimates
                      161
                      122

                      0791
                      Direct program activities, subtotal
                      4,009
                      3,506
                      2,720

                      0900
                      Total new obligations
                      4,037
                      3,556
                      2,795

                      Budgetary Resources:

                      Unobligated balance:

                      1000
                      Unobligated balance brought forward, Oct 1
                      4,713
                      3,592
                      2,472

                      1023
                      Unobligated balances applied to repay debt
                      –557

                      1050
                      Unobligated balance (total)
                      4,156
                      3,592
                      2,472

                      Financing authority:

                      Spending authority from offsetting collections, mandatory:

                      1800
                      Collected
                      3,398
                      2,436
                      2,122

                      1801
                      Change in uncollected payments, Federal sources
                      75

                      1850
                      Spending auth from offsetting collections, mand (total)
                      3,473
                      2,436
                      2,122

                      1900
                      Financing authority (total)
                      3,473
                      2,436
                      2,122

                      1930
                      Total budgetary resources available
                      7,629
                      6,028
                      4,594

                      Memorandum (non-add) entries:

                      1941
                      Unexpired unobligated balance, end of year
                      3,592
                      2,472
                      1,799

                      Change in obligated balance:

                      Unpaid obligations:

                      3000
                      Unpaid obligations, brought forward, Oct 1
                      40
                      40
                      997

                      3010
                      Obligations incurred, unexpired accounts
                      4,037
                      3,556
                      2,795

                      3020
                      Financing disbursements (gross)
                      –4,037
                      –2,599
                      –2,599

                      3050
                      Unpaid obligations, end of year
                      40
                      997
                      1,193

                      Uncollected payments:

                      3060
                      Uncollected pymts, Fed sources, brought forward, Oct 1
                      –144
                      –219
                      –219

                      3070
                      Change in uncollected pymts, Fed sources, unexpired
                      –75

                      3090
                      Uncollected pymts, Fed sources, end of year
                      –219
                      –219
                      –219

                      Memorandum (non-add) entries:

                      3100
                      Obligated balance, start of year
                      –104
                      –179
                      778

                      3200
                      Obligated balance, end of year
                      –179
                      778
                      974

                      Financing authority and disbursements, net:

                      Mandatory:

                      4090
                      Financing authority, gross
                      3,473
                      2,436
                      2,122

                      Financing disbursements:

                      4110
                      Financing disbursements, gross
                      4,037
                      2,599
                      2,599

                      Offsets against gross financing authority and disbursements:

                      Offsetting collections (collected) from:

                      4120
                      Payments from program account
                      –276
                      –184
                      –99

                      4120
                      Upward reestimate
                      –643
                      –223

                      4120
                      Interest on reestimate
                      –207
                      –79

                      4122
                      Interest on uninvested funds
                      –110
                      –110
                      –190

                      4123
                      Fees
                      –2,162
                      –1,000
                      –835

                      4123
                      Principal

                      –840
                      –998

                      4130
                      Offsets against gross financing auth and disbursements (total)
                      –3,398
                      –2,436
                      –2,122

                      Additional offsets against financing authority only (total):

                      4140
                      Change in uncollected pymts, Fed sources, unexpired
                      –75

                      4170
                      Financing disbursements, net (mandatory)
                      639
                      163
                      477

                      4190
                      Financing disbursements, net (total)
                      639
                      163
                      477

          Status of Guaranteed Loans (in millions of dollars)

                      Identification code 73–4149–0–3–376
                      2013 actual
                      2014 est.
                      2015 est.

                      Position with respect to appropriations act limitation on commitments:

                      2111
                      Limitation on guaranteed loans made by private lenders
                      40,000
                      39,167
                      46,649

                      2121
                      Limitation available from carry-forward

                      2131
                      Guaranteed loan commitments exempt from limitation
                      35,057
                      40,432
                      40,361

                      2142
                      Uncommitted loan guarantee limitation
                      –12,504

                      2150
                      Total guaranteed loan commitments
                      62,553
                      79,599
                      87,010

                      2199
                      Guaranteed amount of guaranteed loan commitments
                      23,914
                      33,744
                      33,744

                      Cumulative balance of guaranteed loans outstanding:

                      2210
                      Outstanding, start of year
                      87,410
                      93,094
                      100,544

                      2231
                      Disbursements of new guaranteed loans
                      21,660
                      22,871
                      22,871

                      2251
                      Repayments and prepayments
                      –13,357
                      –12,658
                      –12,658

                      Adjustments:

                      2261
                      Terminations for default that result in loans receivable
                      –2,445
                      –2,600
                      –2,600

                      2263
                      Terminations for default that result in claim payments
                      –143
                      –163
                      –163

                      2264
                      Other adjustments, net
                      –31

                      2290
                      Outstanding, end of year
                      93,094
                      100,544
                      107,994

                      Memorandum:

                      2299
                      Guaranteed amount of guaranteed loans outstanding, end of year
                      79,054
                      85,966
                      85,966

                      Addendum:

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

                      2310
                      Outstanding, start of year
                      8,611
                      8,117
                      7,722

                      2331
                      Disbursements for guaranteed loan claims
                      2,084
                      2,350
                      2,350

                      2351
                      Repayments of loans receivable
                      –835
                      –729
                      –729

                      2361
                      Write-offs of loans receivable
                      –1,955
                      –2,016
                      –2,016

                      2364
                      Other adjustments, net
                      212

                      2390
                      Outstanding, end of year
                      8,117
                      7,722
                      7,327

             As required by the Federal Credit Reform Act of 1990, as amended, this non-budgetary account records all cash flows to and
                from the Government resulting from loan guarantees committed in 1992 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.

          Balance Sheet (in millions of dollars)

                      Identification code 73–4149–0–3–376
                      2012 actual
                      2013 actual

                      ASSETS:

                      Federal assets:

                      1101
                      Fund balances with Treasury
                      4,562
                      3,401

                      Investments in US securities:

                      1106
                      Receivables, net
                      843
                      323

                      1206
                      Non-Federal assets: Receivables, net
                      70
                      82

                      Net value of assets related to post-1991 acquired defaulted guaranteed loans receivable:

                      1501
                      Defaulted guaranteed loans receivable, gross
                      8,611
                      8,117

                      1504
                      Foreclosed property
                      38
                      40

                      1505
                      Allowance for subsidy cost (-)
                      –6,940
                      –6,644

                      1599
                      Net present value of assets related to defaulted guaranteed loans
                      1,709
                      1,513

                      1999
                      Total assets
                      7,184
                      5,319

                      LIABILITIES:

                      Federal liabilities:

                      2103
                      Debt
                      1,767
                      1,245

                      2105
                      Other
                      1,658
                      1,053

                      Non-Federal liabilities:

                      2201
                      Accounts payable
                      33
                      34

                      2204
                      Liabilities for loan guarantees
                      3,726
                      2,987

                      2999
                      Total liabilities
                      7,184
                      5,319

                      4999
                      Total liabilities and net position
                      7,184
                      5,319

             Business Loan Fund Liquidating Account

             Program and Financing (in millions of dollars)

                      Identification code 73–4154–0–3–376
                      2013 actual
                      2014 est.
                      2015 est.

                      Obligations by program activity:

                      0005
                      Guaranteed loan default claims

                      3
                      3

                      0006
                      Interest to UST
                      1
                      3
                      3

                      0007
                      Other Expenses

                      2
                      2

                      0600
                      Direct program activities, subtotal
                      1
                      8
                      8

                      0900
                      Total new obligations
                      1
                      8
                      8

                      Budgetary Resources:

                      Unobligated balance:

                      1000
                      Unobligated balance brought forward, Oct 1
                      11
                      20

                      1022
                      Capital transfer of unobligated balances to general fund
                      –11
                      –20

                      Budget authority:

                      Appropriations, mandatory:

                      1200
                      Appropriation
                      2
                      2
                      2

                      1260
                      Appropriations, mandatory (total)
                      2
                      2
                      2

                      Spending authority from offsetting collections, mandatory:

                      1800
                      Collected
                      19
                      6
                      6

                      1850
                      Spending auth from offsetting collections, mand (total)
                      19
                      6
                      6

                      1900
                      Budget authority (total)
                      21
                      8
                      8

                      1930
                      Total budgetary resources available
                      21
                      8
                      8

                      Memorandum (non-add) entries:

                      1941
                      Unexpired unobligated balance, end of year
                      20

                      Change in obligated balance:

                      Unpaid obligations:

                      3000
                      Unpaid obligations, brought forward, Oct 1
                      5
                      3
                      3

                      3010
                      Obligations incurred, unexpired accounts
                      1
                      8
                      8

                      3020
                      Outlays (gross)
                      –3
                      –8
                      –8

                      3050
                      Unpaid obligations, end of year
                      3
                      3
                      3

                      Memorandum (non-add) entries:

                      3100
                      Obligated balance, start of year
                      5
                      3
                      3

                      3200
                      Obligated balance, end of year
                      3
                      3
                      3

                      Budget authority and outlays, net:

                      Mandatory:

                      4090
                      Budget authority, gross
                      21
                      8
                      8

                      Outlays, gross:

                      4100
                      Outlays from new mandatory authority
                      1
                      8
                      8

                      4101
                      Outlays from mandatory balances
                      2

                      4110
                      Outlays, gross (total)
                      3
                      8
                      8

                      Offsets against gross budget authority and outlays:

                      Offsetting collections (collected) from:

                      4123
                      Non-Federal sources
                      –19
                      –6
                      –6

                      4180
                      Budget authority, net (total)
                      2
                      2
                      2

                      4190
                      Outlays, net (total)
                      –16
                      2
                      2

          Status of Direct Loans (in millions of dollars)

                      Identification code 73–4154–0–3–376
                      2013 actual
                      2014 est.
                      2015 est.

                      Cumulative balance of direct loans outstanding:

                      1210
                      Outstanding, start of year
                      11
                      11
                      8

                      1251
                      Repayments: Repayments and prepayments
                      –7
                      –1
                      –1

                      Write-offs for default:

                      1263
                      Direct loans

                      –2
                      –2

                      1264
                      Other adjustments, net (+ or -)
                      7

                      1290
                      Outstanding, end of year
                      11
                      8
                      5

          Status of Guaranteed Loans (in millions of dollars)

                      Identification code 73–4154–0–3–376
                      2013 actual
                      2014 est.
                      2015 est.

                      Cumulative balance of guaranteed loans outstanding:

                      2210
                      Outstanding, start of year
                      24
                      13
                      4

                      2251
                      Repayments and prepayments
                      –10
                      –8
                      –1

                      2261
                      Adjustments: Terminations for default that result in loans receivable
                      –1
                      –1

                      2290
                      Outstanding, end of year
                      13
                      4
                      3

                      Memorandum:

                      2299
                      Guaranteed amount of guaranteed loans outstanding, end of year
                      11
                      3
                      3

                      Addendum:

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

                      2310
                      Outstanding, start of year
                      27
                      10
                      7

                      2331
                      Disbursements for guaranteed loan claims

                      3
                      3

                      2351
                      Repayments of loans receivable
                      –10
                      –4
                      –3

                      2361
                      Write-offs of loans receivable
                      –2
                      –2
                      –1

                      2364
                      Other adjustments, net
                      –5

                      2390
                      Outstanding, end of year
                      10
                      7
                      6

             As required by the Federal Credit Reform Act of 1990, as amended, this account records all cash flows to and from the Government
                resulting from SBA direct loans obligated and loan guarantees committed prior to 1992. This account is shown on a cash basis.
                All new activity in this program in 1992 and beyond (including modifications of direct loans or loan guarantees made in any
                year) is recorded in corresponding program and financing accounts.

          Balance Sheet (in millions of dollars)

                      Identification code 73–4154–0–3–376
                      2012 actual
                      2013 actual

                      ASSETS:

                      1101
                      Federal assets: Fund balances with Treasury
                      16
                      23

                      1206
                      Non-Federal assets: Receivables, net
                      6
                      4

                      1601
                      Direct loans, gross
                      11
                      11

                      1603
                      Allowance for estimated uncollectible loans and interest (-)
                      –1
                      –7

                      1699
                      Value of assets related to direct loans
                      10
                      4

                      1701
                      Defaulted guaranteed loans, gross
                      27
                      10

                      1703
                      Allowance for estimated uncollectible loans and interest (-)
                      –20
                      –10

                      1799
                      Value of assets related to loan guarantees
                      7

                      Other Federal assets:

                      1801
                      Cash and other monetary assets

                      4

                      1901
                      Other assets
                      6

                      1999
                      Total assets
                      45
                      35

                      LIABILITIES:

                      Federal liabilities:

                      2102
                      Interest payable
                      4

                      2104
                      Resources payable to Treasury
                      40
                      32

                      2201
                      Non-Federal liabilities: Accounts payable
                      1
                      3

                      2999
                      Total liabilities
                      45
                      35

                      4999
                      Total liabilities and net position
                      45
                      35

          Object Classification (in millions of dollars)

                      Identification code 73–4154–0–3–376
                      2013 actual
                      2014 est.
                      2015 est.

                      Direct obligations:

                      33.0
                      Investments and loans
                      1
                      3
                      3

                      43.0
                      Interest and dividends

                      5
                      5

                      99.9
                      Total new obligations
                      1
                      8
                      8

             Disaster Loans Program Account
             (including transfers of funds)For administrative expenses to carry out the direct loan program authorized by section 7(b) of the Small Business Act, [$191,900,000] $186,858,000, to be available until expended, of which $1,000,000 is for the Office of Inspector General of the Small Business Administration
             for audits and reviews of disaster loans and the disaster loan programs and shall be [transferred to and merged with] paid to the appropriations for the Office of Inspector General; of which [$181,900,000] $176,858,000 is for direct administrative expenses of loan making and servicing to carry out the direct loan program, which [may be transferred to and merged with] shall be paid to the appropriations for Salaries and Expenses; and of which $9,000,000 is for indirect administrative expenses for the direct
             loan program, which [may be transferred to and merged with] shall be paid to the appropriations for Salaries and Expenses: Provided, That, of the funds provided herein, $154,636,000 shall be for major disasters declared pursuant to the Robert
                T. Stafford Disaster Relief and Emergency Assistance Act (42 U.S.C. 5122(2)); $147,187,970 is for direct administrative expenses
                of loan making and servicing to carry out the direct loan program; and $7,448,030 is for indirect administrative expenses
                for the direct loan program: Provided further, That the amount for major disasters under this heading is designated by Congress
                as being for disaster relief pursuant to section 251(b)(2)(D) of the Balanced Budget and Emergency Deficit Control Act of
                1985 (Public Law 99–177), as amended.  (Financial Services and General Government Appropriations Act, 2014.)
          Program and Financing (in millions of dollars)

                      Identification code 73–1152–0–1–453
                      2013 actual
                      2014 est.
                      2015 est.

                      Obligations by program activity:

                      Credit program obligations:

                      0701
                      Direct loan subsidy
                      146
                      93
                      136

                      0705
                      Reestimates of direct loan subsidy
                      24
                      35

                      0706
                      Interest on reestimates of direct loan subsidy
                      12
                      4

                      0709
                      Administrative expenses
                      427
                      192
                      187

                      0900
                      Total new obligations
                      609
                      324
                      323

                      Budgetary Resources:

                      Unobligated balance:

                      1000
                      Unobligated balance brought forward, Oct 1
                      444
                      731
                      657

                      1001
                      Discretionary unobligated balance brought fwd, Oct 1
                      444
                      731

                      1021
                      Recoveries of prior year unpaid obligations
                      9
                      20
                      20

                      1050
                      Unobligated balance (total)
                      453
                      751
                      677

                      Budget authority:

                      Appropriations, discretionary:

                      1100
                      Appropriation
                      117
                      192
                      32

                      1100
                      Appropriation-Discretionary, Emergency pursuant to 2011 Budget Control Act, Appropriations Committee-ADMIN
                      259

                      1100
                      Appropriation-Discretionary, Emergency pursuant to 2011 Budget Control Act, Appropriations Committee-SUBSIDY
                      520

                      1100
                      Appropriation-Discretionary, Disaster Relief pursuant to 2011 Budget Control Act, Appropriations Committee

                      155

                      1130
                      Appropriations permanently reduced
                      –45

                      1160
                      Appropriation, discretionary (total)
                      851
                      192
                      187

                      Appropriations, mandatory:

                      1200
                      Appropriation
                      36
                      38

                      1260
                      Appropriations, mandatory (total)
                      36
                      38

                      1900
                      Budget authority (total)
                      887
                      230
                      187

                      1930
                      Total budgetary resources available
                      1,340
                      981
                      864

                      Memorandum (non-add) entries:

                      1941
                      Unexpired unobligated balance, end of year
                      731
                      657
                      541

                      Change in obligated balance:

                      Unpaid obligations:

                      3000
                      Unpaid obligations, brought forward, Oct 1
                      21
                      67
                      41

                      3010
                      Obligations incurred, unexpired accounts
                      609
                      324
                      323

                      3020
                      Outlays (gross)
                      –554
                      –330
                      –315

                      3040
                      Recoveries of prior year unpaid obligations, unexpired
                      –9
                      –20
                      –20

                      3050
                      Unpaid obligations, end of year
                      67
                      41
                      29

                      Memorandum (non-add) entries:

                      3100
                      Obligated balance, start of year
                      21
                      67
                      41

                      3200
                      Obligated balance, end of year
                      67
                      41
                      29

                      Budget authority and outlays, net:

                      Discretionary:

                      4000
                      Budget authority, gross
                      851
                      192
                      187

                      Outlays, gross:

                      4010
                      Outlays from new discretionary authority
                      395
                      192
                      187

                      4011
                      Outlays from discretionary balances
                      123
                      100
                      128

                      4020
                      Outlays, gross (total)
                      518
                      292
                      315

                      Mandatory:

                      4090
                      Budget authority, gross
                      36
                      38

                      Outlays, gross:

                      4100
                      Outlays from new mandatory authority
                      36
                      38

                      4180
                      Budget authority, net (total)
                      887
                      230
                      187

                      4190
                      Outlays, net (total)
                      554
                      330
                      315

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

                      Identification code 73–1152–0–1–453
                      2013 actual
                      2014 est.
                      2015 est.

                      Direct loan levels supportable by subsidy budget authority:

                      115001
                      Disaster Assistance Loans
                      1,317
                      1,100
                      1,100

                      115999
                      Total direct loan levels
                      1,317
                      1,100
                      1,100

                      Direct loan subsidy (in percent):

                      132001
                      Disaster Assistance Loans
                      11.11
                      8.48
                      12.37

                      132999
                      Weighted average subsidy rate
                      11.11
                      8.48
                      12.37

                      Direct loan subsidy budget authority:

                      133001
                      Disaster Assistance Loans
                      146
                      93
                      136

                      133999
                      Total subsidy budget authority
                      146
                      93
                      136

                      Direct loan subsidy outlays:

                      134001
                      Disaster Assistance Loans
                      91
                      50
                      88

                      134999
                      Total subsidy outlays
                      91
                      50
                      88

                      Direct loan upward reestimates:

                      135001
                      Disaster Assistance Loans
                      36
                      38

                      135002
                      Economic Injury Disaster Loans—Terrorist Attack
                      1

                      135999
                      Total upward reestimate budget authority
                      37
                      38

                      Direct loan downward reestimates:

                      137001
                      Disaster Assistance Loans
                      –24
                      –37

                      137002
                      Economic Injury Disaster Loans—Terrorist Attack
                      –3
                      –3

                      137999
                      Total downward reestimate budget authority
                      –27
                      –40

                      Guaranteed loan levels supportable by subsidy budget authority:

                      215001
                      Immediate Disaster Assistance

                      18

                      215999
                      Total loan guarantee levels

                      18

                      Guaranteed loan subsidy (in percent):

                      232001
                      Immediate Disaster Assistance
                      0.00
                      0.00
                      1.93

                      232999
                      Weighted average subsidy rate
                      0.00
                      0.00
                      1.93

                      Guaranteed loan downward reestimates:

                      Administrative expense data:

                      3510
                      Budget authority
                      357
                      192
                      187

                      3590
                      Outlays from new authority
                      357
                      192
                      187

             As required by the Federal Credit Reform Act of 1990, as amended, this account records, for loans made pursuant to Section
                7(b) of the Small Business Act, as amended, the subsidy costs associated with the direct loans obligated in 1992 and beyond
                (including modifications of direct loans or loan guarantees that resulted from obligations or commitments in any year), as
                well as administrative expenses of this program. The subsidy amounts are estimated on a present value basis; the administrative
                expenses are estimated on a cash basis.

             Disaster loans made pursuant to Section 7(b) of the Small Business Act provide Federal assistance for non-farm, private sector
                disaster losses. Through the disaster assistance program, SBA helps homeowners, renters, businesses of all sizes, and non-profit
                organizations pay for the cost of replacing, rebuilding or repairing property damaged by disasters. The program is the only
                form of SBA financial assistance not limited to small businesses. The program provides subsidized loans of up to 30 years
                to borrowers who have incurred uninsured physical losses or economic injury as the result of a disaster.

             In 2015, the Budget supports $1.1 billion in loans, the ten-year average for such loans, excluding outlying events. The Budget
                does not request new credit subsidy budget authority (BA), as SBA has sufficient unobligated balances to support estimated
                2015 loan approvals. However, the Budget does request $154.6 million in new BA for administrative expenses related to major
                disasters (pursuant to a determination under section 102(2) of the Robert T. Stafford Disaster Relief and Emergency Assistance
                Act) and $32.2 million for administrative expenses related to non-major disasters. The funding for major disasters will be
                designated as being for disaster relief under the cap adjustment in section 251(b)(2)(D) of the Balanced Budget and Emergency
                Deficit Control Act of 1985, as amended.

          Object Classification (in millions of dollars)

                      Identification code 73–1152–0–1–453
                      2013 actual
                      2014 est.
                      2015 est.

                      Direct obligations:

                      25.2
                      Other services from non-Federal sources
                      427
                      192
                      187

                      41.0
                      Grants, subsidies, and contributions
                      182
                      132
                      136

                      99.9
                      Total new obligations
                      609
                      324
                      323

             Disaster Direct Loan Financing Account

             Program and Financing (in millions of dollars)

                      Identification code 73–4150–0–3–453
                      2013 actual
                      2014 est.
                      2015 est.

                      Obligations by program activity:

                      0003
                      Other
                      11
                      12
                      12

                      Credit program obligations:

                      0710
                      Direct loan obligations
                      1,317
                      1,100
                      1,100

                      0713
                      Payment of interest to Treasury
                      295
                      500
                      500

                      0742
                      Downward reestimate paid to receipt account
                      23
                      30

                      0743
                      Interest on downward reestimates
                      4
                      10

                      0791
                      Direct program activities, subtotal
                      1,639
                      1,640
                      1,600

                      0900
                      Total new obligations
                      1,650
                      1,652
                      1,612

                      Budgetary Resources:

                      Unobligated balance:

                      1000
                      Unobligated balance brought forward, Oct 1
                      50
                      517
                      557

                      1021
                      Recoveries of prior year unpaid obligations
                      79
                      99
                      99

                      1023
                      Unobligated balances applied to repay debt
                      –32

                      1050
                      Unobligated balance (total)
                      97
                      616
                      656

                      Financing authority:

                      Borrowing authority, mandatory:

                      1400
                      Borrowing authority
                      1,471
                      1,047
                      1,007

                      1440
                      Borrowing authority, mandatory (total)
                      1,471
                      1,047
                      1,007

                      Spending authority from offsetting collections, mandatory:

                      1800
                      Collected
                      1,103
                      1,046
                      1,046

                      1801
                      Change in uncollected payments, Federal sources
                      47

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

                      –500
                      –500

                      1825
                      Spending authority from offsetting collections applied to repay debt
                      –551

                      1850
                      Spending auth from offsetting collections, mand (total)
                      599
                      546
                      546

                      1900
                      Financing authority (total)
                      2,070
                      1,593
                      1,553

                      1930
                      Total budgetary resources available
                      2,167
                      2,209
                      2,209

                      Memorandum (non-add) entries:

                      1941
                      Unexpired unobligated balance, end of year
                      517
                      557
                      597

                      Change in obligated balance:

                      Unpaid obligations:

                      3000
                      Unpaid obligations, brought forward, Oct 1
                      182
                      607
                      227

                      3010
                      Obligations incurred, unexpired accounts
                      1,650
                      1,652
                      1,612

                      3020
                      Financing disbursements (gross)
                      –1,146
                      –1,933
                      –1,740

                      3040
                      Recoveries of prior year unpaid obligations, unexpired
                      –79
                      –99
                      –99

                      3050
                      Unpaid obligations, end of year
                      607
                      227

                      Uncollected payments:

                      3060
                      Uncollected pymts, Fed sources, brought forward, Oct 1
                      –21
                      –68
                      –68

                      3070
                      Change in uncollected pymts, Fed sources, unexpired
                      –47

                      3090
                      Uncollected pymts, Fed sources, end of year
                      –68
                      –68
                      –68

                      Memorandum (non-add) entries:

                      3100
                      Obligated balance, start of year
                      161
                      539
                      159

                      3200
                      Obligated balance, end of year
                      539
                      159
                      –68

                      Financing authority and disbursements, net:

                      Mandatory:

                      4090
                      Financing authority, gross
                      2,070
                      1,593
                      1,553

                      Financing disbursements:

                      4110
                      Financing disbursements, gross
                      1,146
                      1,933
                      1,740

                      Offsets against gross financing authority and disbursements:

                      Offsetting collections (collected) from:

                      4120
                      Payments from program account
                      –91
                      –88
                      –88

                      4120
                      Upward reestimate
                      –24

                      4120
                      Interest on upward reestimate
                      –12

                      4122
                      Interest income from Treasury
                      –54
                      –230
                      –230

                      4123
                      Repayments of principal, net
                      –922
                      –728
                      –728

                      4130
                      Offsets against gross financing auth and disbursements (total)
                      –1,103
                      –1,046
                      –1,046

                      Additional offsets against financing authority only (total):

                      4140
                      Change in uncollected pymts, Fed sources, unexpired
                      –47

                      4160
                      Financing authority, net (mandatory)
                      920
                      547
                      507

                      4170
                      Financing disbursements, net (mandatory)
                      43
                      887
                      694

                      4180
                      Financing authority, net (total)
                      920
                      547
                      507

                      4190
                      Financing disbursements, net (total)
                      43
                      887
                      694

          Status of Direct Loans (in millions of dollars)

                      Identification code 73–4150–0–3–453
                      2013 actual
                      2014 est.
                      2015 est.

                      Position with respect to appropriations act limitation on obligations:

                      1121
                      Limitation available from carry-forward
                      4,188
                      4,188
                      4,188

                      1131
                      Direct loan obligations exempt from limitation
                      1,317
                      1,100
                      1,100

                      1143
                      Unobligated limitation carried forward (P.L. xx) (-)
                      –4,188
                      –4,188
                      –4,188

                      1150
                      Total direct loan obligations
                      1,317
                      1,100
                      1,100

                      Cumulative balance of direct loans outstanding:

                      1210
                      Outstanding, start of year
                      7,210
                      7,206
                      7,122

                      1231
                      Disbursements: Direct loan disbursements
                      816
                      704
                      1,040

                      1251
                      Repayments: Repayments and prepayments
                      –650
                      –614
                      –600

                      Write-offs for default:

                      1263
                      Direct loans
                      –174
                      –174
                      –172

                      1264
                      Other adjustments, net (+ or -)
                      4

                      1290
                      Outstanding, end of year
                      7,206
                      7,122
                      7,390

             As required by the Federal Credit Reform Act of 1990, as amended, this non-budgetary account records all cash flows to and
                from the Government resulting from disaster 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 73–4150–0–3–453
                      2012 actual
                      2013 actual

                      ASSETS:

                      1101
                      Federal assets: Fund balances with Treasury
                      222
                      836

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

                      1401
                      Direct loans receivable, gross
                      7,210
                      7,206

                      1405
                      Allowance for subsidy cost (-)
                      –1,402
                      –1,344

                      1499
                      Net present value of assets related to direct loans
                      5,808
                      5,862

                      1999
                      Total assets
                      6,030
                      6,698

                      LIABILITIES:

                      Federal liabilities:

                      2103
                      Debt
                      6,028
                      6,696

                      2105
                      Other
                      2
                      2

                      2999
                      Total liabilities
                      6,030
                      6,698

                      4999
                      Total liabilities and net position
                      6,030
                      6,698

             Disaster Loans Guaranteed Loan Financing Account

             Program and Financing (in millions of dollars)

                      Identification code 73–4293–0–3–453
                      2013 actual
                      2014 est.
                      2015 est.

                      Budgetary Resources:

                      Financing authority:

                      Spending authority from offsetting collections, mandatory:

                      1800
                      Collected

                      1

                      1850
                      Spending auth from offsetting collections, mand (total)

                      1

                      1900
                      Financing authority (total)

                      1

                      1930
                      Total budgetary resources available

                      1

                      Memorandum (non-add) entries:

                      1941
                      Unexpired unobligated balance, end of year

                      1

                      Financing authority and disbursements, net:

                      Mandatory:

                      4090
                      Financing authority, gross

                      1

                      Offsets against gross financing authority and disbursements:

                      Offsetting collections (collected) from:

                      4120
                      Payments from program account

                      –1

                      4190
                      Financing disbursements, net (total)

                      –1

          Status of Guaranteed Loans (in millions of dollars)

                      Identification code 73–4293–0–3–453
                      2013 actual
                      2014 est.
                      2015 est.

                      Position with respect to appropriations act limitation on commitments:

                      2121
                      Limitation available from carry-forward
                      75
                      75
                      75

                      2143
                      Uncommitted limitation carried forward
                      –75
                      –75
                      –57

                      2150
                      Total guaranteed loan commitments

                      18

                      2199
                      Guaranteed amount of guaranteed loan commitments

                      15

                      Cumulative balance of guaranteed loans outstanding:

                      2210
                      Outstanding, start of year

                      2231
                      Disbursements of new guaranteed loans

                      18

                      2251
                      Repayments and prepayments

                      –15

                      2290
                      Outstanding, end of year

                      3

                      Memorandum:

                      2299
                      Guaranteed amount of guaranteed loans outstanding, end of year

                      2

             As required by the Federal Credit Reform Act of 1990, as amended, this non-budgetary account records all cash flows to and
                from the Government resulting from loan guarantees committed in 1992 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.

             Disaster Loan Fund Liquidating Account

             Program and Financing (in millions of dollars)

                      Identification code 73–4153–0–3–453
                      2013 actual
                      2014 est.
                      2015 est.

                      Obligations by program activity:

                      0101
                      Interest expense to Treasury

                      4
                      1

                      0103
                      Other Expenses

                      3

                      0900
                      Total new obligations (object class 25.2)

                      7
                      1

                      Budgetary Resources:

                      Unobligated balance:

                      1000
                      Unobligated balance brought forward, Oct 1
                      4
                      3

                      1022
                      Capital transfer of unobligated balances to general fund
                      –4
                      –3

                      Budget authority:

                      Appropriations, mandatory:

                      1200
                      Appropriation
                      2
                      2
                      1

                      1260
                      Appropriations, mandatory (total)
                      2
                      2
                      1

                      Spending authority from offsetting collections, mandatory:

                      1800
                      Collected
                      1
                      5
                      4

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

                      –4

                      1850
                      Spending auth from offsetting collections, mand (total)
                      1
                      5

                      1900
                      Budget authority (total)
                      3
                      7
                      1

                      1930
                      Total budgetary resources available
                      3
                      7
                      1

                      Memorandum (non-add) entries:

                      1941
                      Unexpired unobligated balance, end of year
                      3

                      Change in obligated balance:

                      Unpaid obligations:

                      3000
                      Unpaid obligations, brought forward, Oct 1

                      2

                      3010
                      Obligations incurred, unexpired accounts

                      7
                      1

                      3020
                      Outlays (gross)

                      –5

                      3050
                      Unpaid obligations, end of year

                      2
                      3

                      Memorandum (non-add) entries:

                      3100
                      Obligated balance, start of year

                      2

                      3200
                      Obligated balance, end of year

                      2
                      3

                      Budget authority and outlays, net:

                      Mandatory:

                      4090
                      Budget authority, gross
                      3
                      7
                      1

                      Outlays, gross:

                      4100
                      Outlays from new mandatory authority

                      5

                      Offsets against gross budget authority and outlays:

                      Offsetting collections (collected) from:

                      4123
                      Non-Federal sources
                      –1
                      –5
                      –4

                      4180
                      Budget authority, net (total)
                      2
                      2
                      –3

                      4190
                      Outlays, net (total)
                      –1

                      –4

          Status of Direct Loans (in millions of dollars)

                      Identification code 73–4153–0–3–453
                      2013 actual
                      2014 est.
                      2015 est.

                      Cumulative balance of direct loans outstanding:

                      1210
                      Outstanding, start of year
                      7
                      5
                      3

                      1251
                      Repayments: Repayments and prepayments
                      –1
                      –2
                      –2

                      1263
                      Write-offs for default: Direct loans
                      –1

                      1290
                      Outstanding, end of year
                      5
                      3
                      1

             As required by the Federal Credit Reform Act of 1990, as amended, this account records all cash flows to and from the Government
                resulting from SBA disaster direct loans obligated prior to 1992. This account is shown on a cash basis. All new activity
                in this program in 1992 and beyond (including modifications of direct loans or loan guarantees made in any year) is recorded
                in corresponding program and financing accounts.

          Balance Sheet (in millions of dollars)

                      Identification code 73–4153–0–3–453
                      2012 actual
                      2013 actual

                      ASSETS:

                      1101
                      Federal assets: Fund balances with Treasury
                      4
                      4

                      1601
                      Direct loans, net
                      7
                      5

                      1603
                      Allowance for estimated uncollectible loans and interest (-)
                      –1
                      –1

                      1699
                      Value of assets related to direct loans
                      6
                      4

                      1999
                      Total assets
                      10
                      8

                      LIABILITIES:

                      2104
                      Federal liabilities: Resources payable to Treasury
                      10
                      8

                      4999
                      Total liabilities and net position
                      10
                      8

             Pollution Control Equipment Fund Liquidating Account

             Program and Financing (in millions of dollars)

                      Identification code 73–4147–0–3–376
                      2013 actual
                      2014 est.
                      2015 est.

                      Budgetary Resources:

                      Unobligated balance:

                      1000
                      Unobligated balance brought forward, Oct 1
                      2
                      1

                      1022
                      Capital transfer of unobligated balances to general fund
                      –2
                      –1

                      Budget authority:

                      Appropriations, mandatory:

                      1200
                      Appropriation
                      1
                      1
                      1

                      1239
                      Appropriations substituted for borrowing authority

                      –1
                      –1

                      1260
                      Appropriations, mandatory (total)
                      1

                      1900
                      Budget authority (total)
                      1

                      1930
                      Total budgetary resources available
                      1

                      Memorandum (non-add) entries:

                      1941
                      Unexpired unobligated balance, end of year
                      1

                      Budget authority and outlays, net:

                      Mandatory:

                      4090
                      Budget authority, gross
                      1

                      4180
                      Budget authority, net (total)
                      1

             Public Law 94–305 established this fund to alleviate the adverse impact of pollution regulations on small businesses. As a
                result of the elimination of tax-exempt financing associated with the Pollution Control Guaranteed loan program, no new activity
                is anticipated for this program.

          Balance Sheet (in millions of dollars)

                      Identification code 73–4147–0–3–376
                      2012 actual
                      2013 actual

                      ASSETS:

                      1101
                      Federal assets: Fund balances with Treasury
                      2
                      1

                      1999
                      Total assets
                      2
                      1

                      LIABILITIES:

                      2104
                      Federal liabilities: Resources payable to Treasury
                      2
                      1

                      4999
                      Total liabilities and net position
                      2
                      1

             GENERAL FUND RECEIPT ACCOUNTS

             (in millions of dollars)

                      2013 actual
                      2014 est.
                      2015 est.

                      Offsetting receipts from the public:

                      73–272130
                      Disaster Loan Program, Downward Reestimates of Subsidies
                      27
                      40

                      73–272230
                      Business Loan Program, Downward Reestimates of Subsidies
                      1,670
                      1,084

                      General Fund Offsetting receipts from the public
                      1,697
                      1,124

             ADMINISTRATIVE PROVISIONS

             Administrative Provisions—Small Business Administration'

          (including transfer of funds)SEC. 530. Not to exceed 5 percent of any appropriation made available for the current fiscal year for the Small Business Administration
          in this Act may be transferred between such appropriations, but no such appropriation shall be increased by more than 10 percent
          by any such transfers: Provided, That any transfer pursuant to this paragraph shall be treated as a reprogramming of funds under section 608 of this Act
          and shall not be available for obligation or expenditure except in compliance with the procedures set forth in that section.SEC. 531.  (a) Section 1122(b) of the Small Business Jobs Act of 2010 (15 U.S.C. 696 note) is repealed. (b) Subparagraph (C) of section
                502(7) of the Small Business Investment Act of 1958 (15 U.S.C 696(7)), as in effect on September 25, 2012, shall be in effect
                during fiscal year 2015.  (Financial Services and General Government Appropriations Act, 2014.)