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

             <h1>DEPARTMENT OF THE TREASURY

             </h1>

          DEPARTMENT OF THE TREASURY

             Departmental Offices

             Federal Funds
             Salaries and ExpensesFor necessary expenses of the Departmental Offices including operation and maintenance of the Treasury Building and Annex;
             hire of passenger motor vehicles; maintenance, repairs, and improvements of, and purchase of commercial insurance policies
             for, real properties leased or owned overseas, when necessary for the performance of official business[, including for]; terrorism and financial intelligence activities; executive direction program activities; international affairs and economic
             policy activities; domestic finance and tax policy activities; and Treasury-wide management policies and programs activities,
             [$312,400,000] $308,734,000: Provided, That, of the amount appropriated under this heading—

          (1) the following amounts shall be available as provided:
          [(A) $102,000,000 for the Office of Terrorism and Financial Intelligence, of which not to exceed $26,000,000 is available for
             administrative expenses;]
          ([B] A) not to exceed $350,000 for official reception and representation expenses;

          ([C] B) not to exceed $258,000 for unforeseen emergencies of a confidential nature to be allocated and expended under the direction
             of the Secretary of the Treasury and to be accounted for solely on the Secretary's certificate; and

          ([D] C) notwithstanding any other provision of law, up to $1,000,000 may be contributed to the Organization for Economic Cooperation
             and Development for the Department's participation in programs related to global tax administration;

          (2) [$19,187,000] up to $12,000,000 shall remain available until September 30, [2015, of which $8,287,000 is available] 2016 for the Treasury-wide Financial Statement Audit and Internal Control Program; [$3,000,000 is for] information technology modernization requirements; [$500,000 is for] and secure space requirements; [and $7,400,000 is for audit, oversight, and administration of the Gulf Coast Restoration Trust Fund;] and

          (3) up to $3,400,000 shall remain available until September 30, [2016] 2017, to develop and implement programs within the Office of Critical Infrastructure Protection and Compliance Policy, including
             entering into cooperative agreements:
          Provided further, That, in addition to the amount otherwise made available under this heading, $9,500,000 shall remain available
                until September 30, 2016, for necessary expenses for carrying out subtitle F of title I of division A of Public Law 112–141,
                to be derived from the trust fund established under section 1602 of such Public Law, without altering the percentages of funds
                made available for other purposes from the remaining balance of the trust fund. (Department of the Treasury Appropriations Act, 2014.)
          Program and Financing (in millions of dollars)

                      Identification code 20–0101–0–1–803
                      2013 actual
                      2014 est.
                      2015 est.

                      Obligations by program activity:

                      0001
                      Executive Direction
                      32
                      37
                      38

                      0002
                      International Affairs and Economic Policy
                      56
                      56
                      57

                      0003
                      Domestic Finance and Tax Policy
                      75
                      81
                      69

                      0004
                      Terrorism and Financial Intelligence
                      99
                      102
                      106

                      0005
                      Treasury-wide Management and Programs
                      29
                      36
                      39

                      0100
                      Subtotal, Direct programs
                      291
                      312
                      309

                      0799
                      Total direct obligations
                      291
                      312
                      309

                      0811
                      Reimbursable program
                      66
                      70
                      70

                      0900
                      Total new obligations
                      357
                      382
                      379

                      Budgetary Resources:

                      Unobligated balance:

                      1000
                      Unobligated balance brought forward, Oct 1
                      15
                      13
                      20

                      1012
                      Unobligated balance transfers between expired and unexpired accounts
                      1

                      1050
                      Unobligated balance (total)
                      16
                      13
                      20

                      Budget authority:

                      Appropriations, discretionary:

                      1100
                      Appropriation
                      308
                      312
                      309

                      1121
                      Appropriations transferred from other accts [20–8625]

                      9

                      1130
                      Appropriations permanently reduced
                      –16

                      1160
                      Appropriation, discretionary (total)
                      292
                      312
                      318

                      Spending authority from offsetting collections, discretionary:

                      1700
                      Collected
                      46
                      77
                      79

                      1701
                      Change in uncollected payments, Federal sources
                      19

                      1750
                      Spending auth from offsetting collections, disc (total)
                      65
                      77
                      79

                      1900
                      Budget authority (total)
                      357
                      389
                      397

                      1930
                      Total budgetary resources available
                      373
                      402
                      417

                      Memorandum (non-add) entries:

                      1940
                      Unobligated balance expiring
                      –3

                      1941
                      Unexpired unobligated balance, end of year
                      13
                      20
                      38

                      Change in obligated balance:

                      Unpaid obligations:

                      3000
                      Unpaid obligations, brought forward, Oct 1
                      95
                      82
                      43

                      3010
                      Obligations incurred, unexpired accounts
                      357
                      382
                      379

                      3011
                      Obligations incurred, expired accounts
                      15

                      3020
                      Outlays (gross)
                      –367
                      –421
                      –396

                      3041
                      Recoveries of prior year unpaid obligations, expired
                      –18

                      3050
                      Unpaid obligations, end of year
                      82
                      43
                      26

                      Uncollected payments:

                      3060
                      Uncollected pymts, Fed sources, brought forward, Oct 1
                      –22
                      –28
                      –28

                      3070
                      Change in uncollected pymts, Fed sources, unexpired
                      –19

                      3071
                      Change in uncollected pymts, Fed sources, expired
                      13

                      3090
                      Uncollected pymts, Fed sources, end of year
                      –28
                      –28
                      –28

                      Memorandum (non-add) entries:

                      3100
                      Obligated balance, start of year
                      73
                      54
                      15

                      3200
                      Obligated balance, end of year
                      54
                      15
                      –2

                      Budget authority and outlays, net:

                      Discretionary:

                      4000
                      Budget authority, gross
                      357
                      389
                      397

                      Outlays, gross:

                      4010
                      Outlays from new discretionary authority
                      299
                      349
                      356

                      4011
                      Outlays from discretionary balances
                      68
                      72
                      40

                      4020
                      Outlays, gross (total)
                      367
                      421
                      396

                      Offsets against gross budget authority and outlays:

                      Offsetting collections (collected) from:

                      4030
                      Federal sources
                      –59
                      –77
                      –79

                      Additional offsets against gross budget authority only:

                      4050
                      Change in uncollected pymts, Fed sources, unexpired
                      –19

                      4052
                      Offsetting collections credited to expired accounts
                      13

                      4060
                      Additional offsets against budget authority only (total)
                      –6

                      4070
                      Budget authority, net (discretionary)
                      292
                      312
                      318

                      4080
                      Outlays, net (discretionary)
                      308
                      344
                      317

                      4180
                      Budget authority, net (total)
                      292
                      312
                      318

                      4190
                      Outlays, net (total)
                      308
                      344
                      317

             Departmental Offices (DO), as the headquarters bureau for the Department of the Treasury, provides leadership in economic
                and financial policy, terrorism and financial intelligence, financial crimes, and general management. The Secretary of the
                Treasury has the primary role of formulating and managing the domestic and international tax and financial policies of the
                Federal Government. Through effective management, policies, and leadership, the Treasury Department protects our national
                security through targeted financial actions, promotes the stability of the nation's financial markets, and ensures the Government's
                ability to collect revenue and fund its operations.

          Object Classification (in millions of dollars)

                      Identification code 20–0101–0–1–803
                      2013 actual
                      2014 est.
                      2015 est.

                      Direct obligations:

                      Personnel compensation:

                      11.1
                      Full-time permanent
                      135
                      138
                      143

                      11.3
                      Other than full-time permanent
                      2
                      2
                      2

                      11.5
                      Other personnel compensation
                      3
                      3
                      3

                      11.9
                      Total personnel compensation
                      140
                      143
                      148

                      12.1
                      Civilian personnel benefits
                      40
                      42
                      43

                      21.0
                      Travel and transportation of persons
                      6
                      6
                      6

                      23.1
                      Rental payments to GSA
                      6
                      6
                      6

                      23.2
                      Rental payments to others
                      1
                      1
                      1

                      23.3
                      Communications, utilities, and miscellaneous charges
                      4
                      4
                      4

                      25.1
                      Advisory and assistance services
                      20
                      21
                      14

                      25.2
                      Other services from non-Federal sources
                      16
                      32
                      31

                      25.3
                      Other goods and services from Federal sources
                      41
                      41
                      36

                      25.7
                      Operation and maintenance of equipment
                      3
                      3
                      3

                      26.0
                      Supplies and materials
                      6
                      6
                      6

                      31.0
                      Equipment
                      8
                      7
                      11

                      99.0
                      Direct obligations
                      291
                      312
                      309

                      99.0
                      Reimbursable obligations
                      66
                      70
                      70

                      99.9
                      Total new obligations
                      357
                      382
                      379

          Employment Summary

                      Identification code 20–0101–0–1–803
                      2013 actual
                      2014 est.
                      2015 est.

                      1001
                      Direct civilian full-time equivalent employment
                      1,189
                      1,171
                      1,188

                      2001
                      Reimbursable civilian full-time equivalent employment
                      125
                      132
                      132

             Department-Wide Systems and Capital Investments Programs
             (including transfer of funds)For development and acquisition of automatic data processing equipment, software, and services and for repairs and renovations
             to buildings owned by the Department of the Treasury, $2,725,000, to remain available until September 30, [2016] 2017: Provided, That these funds shall be transferred to accounts and in amounts as necessary to satisfy the requirements of the Department's
             offices, bureaus, and other organizations: Provided further, That this transfer authority shall be in addition to any other transfer authority provided in this Act[: Provided further, That none of the funds appropriated under this heading shall be used to support or supplement "Internal Revenue Service,
             Operations Support'' or "Internal Revenue Service, Business Systems Modernization'']. (Department of the Treasury Appropriations Act, 2014.)
          Program and Financing (in millions of dollars)

                      Identification code 20–0115–0–1–803
                      2013 actual
                      2014 est.
                      2015 est.

                      Obligations by program activity:

                      0001
                      Direct program activity
                      1
                      3
                      3

                      Budgetary Resources:

                      Unobligated balance:

                      1000
                      Unobligated balance brought forward, Oct 1
                      2
                      1
                      2

                      1021
                      Recoveries of prior year unpaid obligations

                      1
                      1

                      1050
                      Unobligated balance (total)
                      2
                      2
                      3

                      Budget authority:

                      Appropriations, discretionary:

                      1100
                      Appropriation

                      3
                      3

                      1160
                      Appropriation, discretionary (total)

                      3
                      3

                      1900
                      Budget authority (total)

                      3
                      3

                      1930
                      Total budgetary resources available
                      2
                      5
                      6

                      Memorandum (non-add) entries:

                      1941
                      Unexpired unobligated balance, end of year
                      1
                      2
                      3

                      Change in obligated balance:

                      Unpaid obligations:

                      3000
                      Unpaid obligations, brought forward, Oct 1
                      6
                      3
                      3

                      3010
                      Obligations incurred, unexpired accounts
                      1
                      3
                      3

                      3020
                      Outlays (gross)
                      –4
                      –2
                      –2

                      3040
                      Recoveries of prior year unpaid obligations, unexpired

                      –1
                      –1

                      3050
                      Unpaid obligations, end of year
                      3
                      3
                      3

                      Memorandum (non-add) entries:

                      3100
                      Obligated balance, start of year
                      6
                      3
                      3

                      3200
                      Obligated balance, end of year
                      3
                      3
                      3

                      Budget authority and outlays, net:

                      Discretionary:

                      4000
                      Budget authority, gross

                      3
                      3

                      Outlays, gross:

                      4010
                      Outlays from new discretionary authority

                      1
                      1

                      4011
                      Outlays from discretionary balances
                      4
                      1
                      1

                      4020
                      Outlays, gross (total)
                      4
                      2
                      2

                      4180
                      Budget authority, net (total)

                      3
                      3

                      4190
                      Outlays, net (total)
                      4
                      2
                      2

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

          Object Classification (in millions of dollars)

                      Identification code 20–0115–0–1–803
                      2013 actual
                      2014 est.
                      2015 est.

                      Direct obligations:

                      25.2
                      Other services from non-Federal sources
                      1
                      2
                      2

                      32.0
                      Land and structures

                      1
                      1

                      99.9
                      Total new obligations
                      1
                      3
                      3

             Office of Inspector General
             salaries and expensesFor necessary expenses of the Office of Inspector General in carrying out the provisions of the Inspector General Act of 1978,
             [$34,800,000] $35,351,000, including hire of passenger motor vehicles; of which not to exceed $100,000 shall be available for unforeseen emergencies
             of a confidential nature, to be allocated and expended under the direction of the Inspector General of the Treasury[; of which not to exceed $2,500 shall be available for official reception and representation expenses; and of which $2,800,000
             shall be for audits and investigations conducted pursuant to section 1608 of the Resources and Ecosystems Sustainability,
             Tourist Opportunities, and Revived Economies of the Gulf Coast States Act of 2012 (33 U.S.C. 1321 note)]. (Department of the Treasury Appropriations Act, 2014.)
          Program and Financing (in millions of dollars)

                      Identification code 20–0106–0–1–803
                      2013 actual
                      2014 est.
                      2015 est.

                      Obligations by program activity:

                      0001
                      Audits
                      20
                      27
                      27

                      0002
                      Investigations
                      8
                      8
                      8

                      0799
                      Total direct obligations
                      28
                      35
                      35

                      0801
                      Reimbursable program
                      9
                      12
                      12

                      0900
                      Total new obligations
                      37
                      47
                      47

                      Budgetary Resources:

                      Unobligated balance:

                      1012
                      Unobligated balance transfers between expired and unexpired accounts
                      1

                      Budget authority:

                      Appropriations, discretionary:

                      1100
                      Appropriation
                      30
                      35
                      35

                      1130
                      Appropriations permanently reduced
                      –2

                      1160
                      Appropriation, discretionary (total)
                      28
                      35
                      35

                      Spending authority from offsetting collections, discretionary:

                      1700
                      Collected
                      4
                      12
                      12

                      1701
                      Change in uncollected payments, Federal sources
                      5

                      1750
                      Spending auth from offsetting collections, disc (total)
                      9
                      12
                      12

                      1900
                      Budget authority (total)
                      37
                      47
                      47

                      1930
                      Total budgetary resources available
                      38
                      47
                      47

                      Memorandum (non-add) entries:

                      1940
                      Unobligated balance expiring
                      –1

                      Change in obligated balance:

                      Unpaid obligations:

                      3000
                      Unpaid obligations, brought forward, Oct 1
                      11
                      7
                      9

                      3010
                      Obligations incurred, unexpired accounts
                      37
                      47
                      47

                      3020
                      Outlays (gross)
                      –40
                      –45
                      –47

                      3041
                      Recoveries of prior year unpaid obligations, expired
                      –1

                      3050
                      Unpaid obligations, end of year
                      7
                      9
                      9

                      Uncollected payments:

                      3060
                      Uncollected pymts, Fed sources, brought forward, Oct 1
                      –7
                      –5
                      –5

                      3070
                      Change in uncollected pymts, Fed sources, unexpired
                      –5

                      3071
                      Change in uncollected pymts, Fed sources, expired
                      7

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

                      Memorandum (non-add) entries:

                      3100
                      Obligated balance, start of year
                      4
                      2
                      4

                      3200
                      Obligated balance, end of year
                      2
                      4
                      4

                      Budget authority and outlays, net:

                      Discretionary:

                      4000
                      Budget authority, gross
                      37
                      47
                      47

                      Outlays, gross:

                      4010
                      Outlays from new discretionary authority
                      29
                      36
                      36

                      4011
                      Outlays from discretionary balances
                      11
                      9
                      11

                      4020
                      Outlays, gross (total)
                      40
                      45
                      47

                      Offsets against gross budget authority and outlays:

                      Offsetting collections (collected) from:

                      4030
                      Federal sources
                      –11
                      –12
                      –12

                      Additional offsets against gross budget authority only:

                      4050
                      Change in uncollected pymts, Fed sources, unexpired
                      –5

                      4052
                      Offsetting collections credited to expired accounts
                      7

                      4060
                      Additional offsets against budget authority only (total)
                      2

                      4070
                      Budget authority, net (discretionary)
                      28
                      35
                      35

                      4080
                      Outlays, net (discretionary)
                      29
                      33
                      35

                      4180
                      Budget authority, net (total)
                      28
                      35
                      35

                      4190
                      Outlays, net (total)
                      29
                      33
                      35

             The Office of Inspector General (OIG) conducts audits, evaluations, and investigations designed to: (1) promote economy, efficiency,
                and effectiveness and prevent and detect fraud, waste, and abuse in Departmental programs and operations and (2) keep the
                Secretary and the Congress fully and currently informed of problems and deficiencies in the administration of Departmental
                programs and operations. The OIG conducts audits and investigations of all Treasury programs and operations except those under
                jurisdictional oversight of the Treasury Inspector General for Tax Administration and the Special Inspector General for the
                Troubled Assets Relief Program. Additionally, the Treasury Inspector General functions as the Chair of the Council of Inspectors
                General on Financial Oversight. The Resources and Ecosystems Sustainability, Tourist Opportunities, and Revived Economies
                of the Gulf Coast States Act (RESTORE Act) tasked Treasury OIG with providing oversight of all projects, programs, and operations
                of the Gulf Coast Restoration Trust Fund.

             The 2015 resources for the OIG will be used to provide critical audit oversight to ensure the effectiveness and integrity
                of Treasury's programs and operations. The OIG will continue to address mandated requirements related to audits of the Department's
                financial statements, information security, improper payments prevention, and failed Treasury-regulated financial institutions.
                The OIG will also address mandated requirements related to provisions of the Dodd-Frank Wall Street Reform and Consumer Protection
                Act, including requirements to monitor and periodically report on the transfer of functions of the Office of Thrift Supervision.
                In addition, the OIG will conduct audits of the Department's highest risk programs and operations. The Office of Audit expects
                to complete 100 percent of statutory audits by the required deadline and to complete 75 audit products in 2015.

             In 2015, OIG will continue to provide oversight, on a reimbursable basis, of the Small Business Lending Fund (SBLF) and the
                State Small Business Credit Initiative (SSBCI). The programs were created by the Small Business Jobs Act of 2010 and assigned
                to the Department of the Treasury for management and execution.

             In 2015, OIG Office of Investigations will continue to investigate all reports of fraud, waste, and abuse and other criminal
                activity, such as financial programs where fraud and other crimes are involved in the issuance of licenses or benefits to
                citizens, and will conduct proactive efforts to detect, investigate, and deter electronic crimes and other threats to the
                Treasury's physical and cyber critical infrastructure. The Office of Investigations will continue current efforts to aggressively
                investigate, close, and refer cases for criminal prosecution, civil litigation, or corrective administrative action in a timely
                manner.

          Object Classification (in millions of dollars)

                      Identification code 20–0106–0–1–803
                      2013 actual
                      2014 est.
                      2015 est.

                      Direct obligations:

                      Personnel compensation:

                      11.1
                      Full-time permanent
                      15
                      17
                      18

                      11.5
                      Other personnel compensation
                      1
                      1
                      1

                      11.9
                      Total personnel compensation
                      16
                      18
                      19

                      12.1
                      Civilian personnel benefits
                      5
                      6
                      6

                      21.0
                      Travel and transportation of persons
                      1
                      1
                      1

                      23.1
                      Rental payments to GSA
                      2
                      2
                      2

                      23.3
                      Communications, utilities, and miscellaneous charges

                      1
                      1

                      25.2
                      Other services from non-Federal sources
                      1
                      2
                      3

                      25.3
                      Other goods and services from Federal sources
                      2
                      3
                      3

                      31.0
                      Equipment
                      1
                      2

                      99.0
                      Direct obligations
                      28
                      35
                      35

                      99.0
                      Reimbursable obligations
                      9
                      12
                      12

                      99.9
                      Total new obligations
                      37
                      47
                      47

          Employment Summary

                      Identification code 20–0106–0–1–803
                      2013 actual
                      2014 est.
                      2015 est.

                      1001
                      Direct civilian full-time equivalent employment
                      175
                      180
                      194

                      2001
                      Reimbursable civilian full-time equivalent employment

                      21
                      21

             Treasury Inspector General for Tax Administration
             salaries and expensesFor necessary expenses of the Treasury Inspector General for Tax Administration in carrying out the Inspector General Act
             of 1978, as amended, including purchase (not to exceed  [150] 10 for replacement only for police-type use) and hire of passenger motor vehicles (31 U.S.C. 1343(b)); and services authorized
             by 5 U.S.C. 3109, at such rates as may be determined by the Inspector General for Tax Administration; [$156,375,000] $157,419,000, of which $5,000,000 shall remain available until September 30, [2015] 2016; of which not to exceed $6,000,000 shall be available for official travel expenses; of which not to exceed $500,000 shall
             be available for unforeseen emergencies of a confidential nature, to be allocated and expended under the direction of the
             Inspector General for Tax Administration[; and of which not to exceed $1,500 shall be available for official reception and representation expenses]. (Department of the Treasury Appropriations Act, 2014.)
          Program and Financing (in millions of dollars)

                      Identification code 20–0119–0–1–803
                      2013 actual
                      2014 est.
                      2015 est.

                      Obligations by program activity:

                      0001
                      Audit
                      53
                      61
                      61

                      0002
                      Investigations
                      91
                      95
                      96

                      0799
                      Total direct obligations
                      144
                      156
                      157

                      0801
                      Reimbursable program
                      1
                      2
                      2

                      0900
                      Total new obligations
                      145
                      158
                      159

                      Budgetary Resources:

                      Unobligated balance:

                      1000
                      Unobligated balance brought forward, Oct 1
                      1
                      1
                      1

                      1012
                      Unobligated balance transfers between expired and unexpired accounts
                      1

                      1050
                      Unobligated balance (total)
                      2
                      1
                      1

                      Budget authority:

                      Appropriations, discretionary:

                      1100
                      New budget authority (gross), detail
                      151
                      157
                      158

                      1130
                      Appropriations permanently reduced
                      –8

                      1160
                      Appropriation, discretionary (total)
                      143
                      157
                      158

                      Spending authority from offsetting collections, discretionary:

                      1700
                      Collected
                      1
                      1
                      1

                      1701
                      Change in uncollected payments, Federal sources
                      1

                      1750
                      Spending auth from offsetting collections, disc (total)
                      2
                      1
                      1

                      1900
                      Budget authority (total)
                      145
                      158
                      159

                      1930
                      Total budgetary resources available
                      147
                      159
                      160

                      Memorandum (non-add) entries:

                      1940
                      Unobligated balance expiring
                      –1

                      1941
                      Unexpired unobligated balance, end of year
                      1
                      1
                      1

                      Change in obligated balance:

                      Unpaid obligations:

                      3000
                      Change in obligated balances
                      15
                      9
                      9

                      3010
                      Obligations incurred, unexpired accounts
                      145
                      158
                      159

                      3011
                      Obligations incurred, expired accounts
                      1

                      3020
                      Outlays (gross)
                      –150
                      –158
                      –158

                      3041
                      Recoveries of prior year unpaid obligations, expired
                      –2

                      3050
                      Unpaid obligations, end of year
                      9
                      9
                      10

                      Uncollected payments:

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

                      3070
                      Change in uncollected pymts, Fed sources, unexpired
                      –1

                      3090
                      Uncollected pymts, Fed sources, end of year
                      –2
                      –2
                      –2

                      Memorandum (non-add) entries:

                      3100
                      Obligated balance, start of year
                      14
                      7
                      7

                      3200
                      Obligated balance, end of year
                      7
                      7
                      8

                      Budget authority and outlays, net:

                      Discretionary:

                      4000
                      Budget authority, gross
                      145
                      158
                      159

                      Outlays, gross:

                      4010
                      Outlays (gross), detail
                      138
                      146
                      146

                      4011
                      Outlays from discretionary balances
                      12
                      12
                      12

                      4020
                      Outlays, gross (total)
                      150
                      158
                      158

                      Offsets against gross budget authority and outlays:

                      Offsetting collections (collected) from:

                      4030
                      Federal sources
                      –1
                      –1
                      –1

                      Additional offsets against gross budget authority only:

                      4050
                      Change in uncollected pymts, Fed sources, unexpired
                      –1

                      4070
                      Budget authority, net (discretionary)
                      143
                      157
                      158

                      4080
                      Outlays, net (discretionary)
                      149
                      157
                      157

                      4180
                      Budget authority, net (total)
                      143
                      157
                      158

                      4190
                      Outlays, net (total)
                      149
                      157
                      157

             The Treasury Inspector General for Tax Administration (TIGTA) conducts independent audits, investigations, and inspections
                and evaluations of Treasury Department matters relating to the Internal Revenue Service (IRS), the IRS Oversight Board, and
                the IRS Office of Chief Counsel. TIGTA's oversight helps ensure that the IRS accomplishes its mission; improves its programs
                and operations; promotes economy, efficiency and effectiveness; and prevents and detects fraud, waste and abuse. TIGTA also
                continues to play a key role in ensuring the provisions of the Affordable Care Act are implemented and administered in accordance
                with the law and the intent of Congress.

             In 2015, TIGTA's Office of Investigations will concentrate on three core areas: (1) employee integrity; (2) employee and infrastructure
                security; and (3) external attempts to corrupt tax administration. As the principal law enforcement agency responsible for
                protecting the integrity of tax administration, TIGTA will focus its investigative efforts on identifying vulnerabilities
                and emerging threats to electronic tax administration.

             In 2015, TIGTA's Office of Audit will focus on the major management and performance challenges and key cross-cutting issues
                confronting the IRS by balancing statutory audit coverage and high-risk audit work. The statutory coverage will include audits
                mandated by the IRS Restructuring and Reform Act of 1998 and other statutory authorities and standards involving computer
                security, taxpayer privacy and rights, and financial management. The remaining balance of TIGTA's audit work will focus on
                high-risk tax administration areas and the IRS's progress in achieving its strategic goals. Audits will address areas of concern
                to Congress, Secretary of the Treasury, the IRS Oversight Board and the IRS Commissioner. TIGTA's 2013 highlights include
                issuing 115 audit reports, and identifying more than $16.6 billion in potential financial benefits.

             In 2015, TIGTA's Office of Inspections and Evaluations will conduct strategic reviews targeting specific tax administration
                problems. TIGTA's 2013 highlights include issuing nine inspection/evaluation reports, and identifying $204.6 thousand in cost
                savings.

          Object Classification (in millions of dollars)

                      Identification code 20–0119–0–1–803
                      2013 actual
                      2014 est.
                      2015 est.

                      Direct obligations:

                      Personnel compensation:

                      11.1
                      Full-time permanent
                      80
                      86
                      86

                      11.5
                      Other personnel compensation
                      8
                      9
                      9

                      11.9
                      Total personnel compensation
                      88
                      95
                      95

                      12.1
                      Civilian personnel benefits
                      30
                      32
                      32

                      21.0
                      Travel and transportation of persons
                      1
                      3
                      3

                      23.1
                      Rental payments to GSA
                      9
                      9
                      9

                      23.3
                      Communications, utilities, and miscellaneous charges
                      2
                      2
                      2

                      25.1
                      Advisory and assistance services
                      1
                      1
                      1

                      25.2
                      Other services from non-Federal sources
                      1
                      1
                      1

                      25.3
                      Other goods and services from Federal sources
                      8
                      8
                      8

                      25.7
                      Operation and maintenance of equipment
                      1
                      1
                      1

                      26.0
                      Supplies and materials
                      1
                      1
                      1

                      31.0
                      Equipment
                      2
                      3
                      4

                      99.0
                      Direct obligations
                      144
                      156
                      157

                      99.0
                      Reimbursable obligations
                      1
                      2
                      2

                      99.9
                      Total new obligations
                      145
                      158
                      159

          Employment Summary

                      Identification code 20–0119–0–1–803
                      2013 actual
                      2014 est.
                      2015 est.

                      1001
                      Direct civilian full-time equivalent employment
                      772
                      835
                      835

                      2001
                      Reimbursable civilian full-time equivalent employment
                      2
                      2
                      2

             Expanded Access to Financial Services

             This account supports the Department's activities to expand access to basic financial services for low- and moderate-income
                individuals. Funds have been used to implement a grant program (the First Accounts Program), gather information on community
                needs and best practices, and implement the Community Financial Access Pilot. Funding for this account was last appropriated
                in FY 2000 (P.L. 106–346).

             Counterterrorism Fund

             Program and Financing (in millions of dollars)

                      Identification code 20–0117–0–1–751
                      2013 actual
                      2014 est.
                      2015 est.

                      Change in obligated balance:

                      Unpaid obligations:

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

                      3050
                      Unpaid obligations, end of year
                      1
                      1
                      1

                      Memorandum (non-add) entries:

                      3100
                      Obligated balance, start of year
                      1
                      1
                      1

                      3200
                      Obligated balance, end of year
                      1
                      1
                      1

             Most of the balances in this account were transferred to the Department of Homeland Security in accordance with the Homeland
                Security Act of 2002 (P.L. 107–296). The remaining resources were used to fund projects related to domestic and international
                terrorism. This schedule reflects remaining balances in the account.

             Terrorism Insurance Program

             Program and Financing (in millions of dollars)

                      Identification code 20–0123–0–1–376
                      2013 actual
                      2014 est.
                      2015 est.

                      Obligations by program activity:

                      0001
                      Base Administrative Expenses
                      2
                      3
                      3

                      0003
                      Projected Payments to Insurers

                      110
                      176

                      0900
                      Total new obligations
                      2
                      113
                      179

                      Budgetary Resources:

                      Budget authority:

                      Appropriations, mandatory:

                      1200
                      Appropriation
                      2
                      113
                      179

                      1260
                      Appropriations, mandatory (total)
                      2
                      113
                      179

                      1900
                      Budget authority (total)
                      2
                      113
                      179

                      1930
                      Total budgetary resources available
                      2
                      113
                      179

                      Change in obligated balance:

                      Unpaid obligations:

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

                      3010
                      Obligations incurred, unexpired accounts
                      2
                      113
                      179

                      3020
                      Outlays (gross)
                      –2
                      –113
                      –179

                      3050
                      Unpaid obligations, end of year
                      1
                      1
                      1

                      Memorandum (non-add) entries:

                      3100
                      Obligated balance, start of year
                      1
                      1
                      1

                      3200
                      Obligated balance, end of year
                      1
                      1
                      1

                      Budget authority and outlays, net:

                      Mandatory:

                      4090
                      Budget authority, gross
                      2
                      113
                      179

                      Outlays, gross:

                      4100
                      Outlays from new mandatory authority
                      2
                      113
                      179

                      4180
                      Budget authority, net (total)
                      2
                      113
                      179

                      4190
                      Outlays, net (total)
                      2
                      113
                      179

             The Terrorism Risk Insurance Extension Act of 2007 (P.L. 110–160) reauthorized and revised the program established by the
                Terrorism Risk Insurance Act (TRIA) of 2002 (P.L. 107–297) and administered by the Treasury Department. The 2007 Act extended
                the Terrorism Insurance Program for seven years, through December 31, 2014. This extension of TRIA added a requirement for
                commercial property and casualty insurers to make available coverage for losses from domestic, as well as foreign, acts of
                terrorism, and extended TRIA coverage for those losses.

             The Budget baseline includes the estimated Federal cost of providing terrorism risk insurance, reflecting the 2007 TRIA extension.
                While the Budget does not forecast any specific act of terrorism, on a probabilistic basis and using market-driven data, the
                Budget projects annual outlays and recoupment for TRIA. On this basis, the Budget baseline projects net spending of $230 million
                over the 2015–2019 period and $300 million over the 2015–2024 period.

             In order to preserve the long-term availability and affordability of property and casualty insurance for terrorism risk, the
                Budget proposes to extend the Terrorism Risk Insurance Program and to implement programmatic reforms to limit taxpayer exposure
                and achieve cost neutrality. The Administration will work with Congress to identify appropriate adjustments to program terms
                to achieve budget neutrality and, over the longer term, full transition of the program to the private sector. Building on
                previously enacted reforms to the program, this extension may include changes to the size of the deductible, the threshold
                for a certified terrorist event, or the loss-sharing percentages for the Government and covered firms after the deductible
                is exceeded.

          Object Classification (in millions of dollars)

                      Identification code 20–0123–0–1–376
                      2013 actual
                      2014 est.
                      2015 est.

                      Direct obligations:

                      11.1
                      Personnel compensation: Full-time permanent
                      1
                      2
                      2

                      25.2
                      Other services from non-Federal sources
                      1
                      1
                      1

                      42.0
                      Projected Insurance claims and indemnities

                      110
                      176

                      99.9
                      Total new obligations
                      2
                      113
                      179

          Employment Summary

                      Identification code 20–0123–0–1–376
                      2013 actual
                      2014 est.
                      2015 est.

                      1001
                      Direct civilian full-time equivalent employment
                      6
                      10
                      10

             Treasury Forfeiture Fund
             [(rescission)] (CANCELLATION)Of the unobligated balances available under this heading, [$736,000,000] $950,000,000 are [rescinded] hereby permanently cancelled not later than September 30, 2015. (Department of the Treasury Appropriations Act, 2014.)
          Special and Trust Fund Receipts (in millions of dollars)

                      Identification code 20–5697–0–2–751
                      2013 actual
                      2014 est.
                      2015 est.

                      0100
                      Balance, start of year
                      951
                      1,038
                      844

                      Receipts:

                      0200
                      Forfeited Cash and Proceeds from Sale of Forfeited Property, Treasury Forfeiture Fund
                      1,713
                      600
                      548

                      0240
                      Earnings on Investments, Treasury Forfeiture Fund
                      2
                      2
                      2

                      0299
                      Total receipts and collections
                      1,715
                      602
                      550

                      0400
                      Total: Balances and collections
                      2,666
                      1,640
                      1,394

                      Appropriations:

                      0500
                      Treasury Forfeiture Fund
                      –2,665
                      –639
                      –443

                      0501
                      Treasury Forfeiture Fund

                      –1,037
                      –836

                      0502
                      Treasury Forfeiture Fund
                      1,037
                      44

                      0503
                      Treasury Forfeiture Fund

                      836

                      0599
                      Total appropriations
                      –1,628
                      –796
                      –1,279

                      0799
                      Balance, end of year
                      1,038
                      844
                      115

          Program and Financing (in millions of dollars)

                      Identification code 20–5697–0–2–751
                      2013 actual
                      2014 est.
                      2015 est.

                      Obligations by program activity:

                      0001
                      Asset forfeiture fund
                      908
                      723
                      367

                      Budgetary Resources:

                      Unobligated balance:

                      1000
                      Unobligated balance brought forward, Oct 1
                      145
                      889
                      95

                      1021
                      Recoveries of prior year unpaid obligations
                      24

                      1050
                      Unobligated balance (total)
                      169
                      889
                      95

                      Budget authority:

                      Appropriations, discretionary:

                      1130
                      Appropriations permanently reduced

                      –950

                      1160
                      Appropriation, discretionary (total)

                      –950

                      Appropriations, mandatory:

                      1201
                      Appropriation (special or trust fund)
                      2,665
                      639
                      443

                      1203
                      Appropriation (previously unavailable)

                      1,037
                      836

                      1230
                      Appropriations and/or unobligated balance of appropriations permanently reduced

                      –867

                      1232
                      Appropriations and/or unobligated balance of appropriations temporarily reduced
                      –1,037
                      –44

                      1232
                      Appropriations and/or unobligated balance of appropriations temporarily reduced

                      –836

                      1260
                      Appropriations, mandatory (total)
                      1,628
                      –71
                      1,279

                      1900
                      Budget authority (total)
                      1,628
                      –71
                      329

                      1930
                      Total budgetary resources available
                      1,797
                      818
                      424

                      Memorandum (non-add) entries:

                      1941
                      Unexpired unobligated balance, end of year
                      889
                      95
                      57

                      Change in obligated balance:

                      Unpaid obligations:

                      3000
                      Unpaid obligations, brought forward, Oct 1
                      551
                      924
                      942

                      3010
                      Obligations incurred, unexpired accounts
                      908
                      723
                      367

                      3020
                      Outlays (gross)
                      –511
                      –705
                      –284

                      3040
                      Recoveries of prior year unpaid obligations, unexpired
                      –24

                      3050
                      Unpaid obligations, end of year
                      924
                      942
                      1,025

                      Memorandum (non-add) entries:

                      3100
                      Obligated balance, start of year
                      551
                      924
                      942

                      3200
                      Obligated balance, end of year
                      924
                      942
                      1,025

                      Budget authority and outlays, net:

                      Discretionary:

                      4000
                      Budget authority, gross

                      –950

                      Outlays, gross:

                      4010
                      Outlays from new discretionary authority

                      –475

                      Mandatory:

                      4090
                      Budget authority, gross
                      1,628
                      –71
                      1,279

                      Outlays, gross:

                      4100
                      Outlays from new mandatory authority
                      253
                      –35
                      640

                      4101
                      Outlays from mandatory balances
                      258
                      740
                      119

                      4110
                      Outlays, gross (total)
                      511
                      705
                      759

                      4180
                      Budget authority, net (total)
                      1,628
                      –71
                      329

                      4190
                      Outlays, net (total)
                      511
                      705
                      284

                      Memorandum (non-add) entries:

                      5000
                      Total investments, SOY: Federal securities: Par value
                      1,631
                      2,824
                      1,957

                      5001
                      Total investments, EOY: Federal securities: Par value
                      2,824
                      1,957
                      1,957

             The mission of the Treasury Forfeiture Fund is to affirmatively influence the consistent and strategic use of asset forfeiture
                by our participating agencies to disrupt and dismantle criminal enterprises.  The Treasury Forfeiture Fund supports Federal,
                state, and local law enforcement's use of asset forfeiture as a powerful tool to punish and deter criminal activity. Non-tax
                forfeitures made by participating bureaus of the Department of the Treasury and the Department of Homeland Security are deposited
                into the Fund. This revenue is available to pay or reimburse certain costs and expenses related to seizures and forfeitures
                that occur pursuant to laws enforced by the bureaus and other expenses authorized by 31 U.S.C. 9703. Revenue can also be used
                to fund Federal law enforcement related activities based on requests from Federal agencies and evaluation by the Secretary
                of the Treasury. The Budget proposes to permanently cancel $950 million of unobligated balances.

          Object Classification (in millions of dollars)

                      Identification code 20–5697–0–2–751
                      2013 actual
                      2014 est.
                      2015 est.

                      Direct obligations:

                      25.2
                      Other services from non-Federal sources
                      183
                      50
                      26

                      25.3
                      Other goods and services from Federal sources
                      144
                      145
                      73

                      41.0
                      Grants, subsidies, and contributions
                      581
                      528
                      268

                      99.9
                      Total new obligations
                      908
                      723
                      367

             Financial Research Fund

             Special and Trust Fund Receipts (in millions of dollars)

                      Identification code 20–5590–0–2–376
                      2013 actual
                      2014 est.
                      2015 est.

                      0100
                      Balance, start of year

                      2
                      10

                      Receipts:

                      0200
                      Fees and Assessments, Financial Research Fund
                      35
                      109
                      106

                      0400
                      Total: Balances and collections
                      35
                      111
                      116

                      Appropriations:

                      0500
                      Financial Research Fund
                      –35
                      –109
                      –115

                      0501
                      Financial Research Fund
                      2
                      8

                      0599
                      Total appropriations
                      –33
                      –101
                      –115

                      0799
                      Balance, end of year
                      2
                      10
                      1

          Program and Financing (in millions of dollars)

                      Identification code 20–5590–0–2–376
                      2013 actual
                      2014 est.
                      2015 est.

                      Obligations by program activity:

                      0002
                      FSOC
                      6
                      7
                      8

                      0003
                      FDIC Payments
                      6
                      12
                      12

                      0091
                      FSOC subtotal
                      12
                      19
                      20

                      0101
                      OFR
                      65
                      86
                      92

                      0900
                      Total new obligations
                      77
                      105
                      112

                      Budgetary Resources:

                      Unobligated balance:

                      1000
                      Unobligated balance brought forward, Oct 1
                      125
                      82
                      78

                      1021
                      Recoveries of prior year unpaid obligations
                      1

                      1050
                      Unobligated balance (total)
                      126
                      82
                      78

                      Budget authority:

                      Appropriations, mandatory:

                      1201
                      Appropriation (special or trust fund)
                      35
                      109
                      115

                      1232
                      Appropriations and/or unobligated balance of appropriations temporarily reduced
                      –2
                      –8

                      1260
                      Appropriations, mandatory (total)
                      33
                      101
                      115

                      1900
                      Budget authority (total)
                      33
                      101
                      115

                      1930
                      Total budgetary resources available
                      159
                      183
                      193

                      Memorandum (non-add) entries:

                      1941
                      Unexpired unobligated balance, end of year
                      82
                      78
                      81

                      Change in obligated balance:

                      Unpaid obligations:

                      3000
                      Unpaid obligations, brought forward, Oct 1
                      17
                      26
                      31

                      3010
                      Obligations incurred, unexpired accounts
                      77
                      105
                      112

                      3020
                      Outlays (gross)
                      –67
                      –100
                      –111

                      3040
                      Recoveries of prior year unpaid obligations, unexpired
                      –1

                      3050
                      Unpaid obligations, end of year
                      26
                      31
                      32

                      Memorandum (non-add) entries:

                      3100
                      Obligated balance, start of year
                      17
                      26
                      31

                      3200
                      Obligated balance, end of year
                      26
                      31
                      32

                      Budget authority and outlays, net:

                      Mandatory:

                      4090
                      Budget authority, gross
                      33
                      101
                      115

                      Outlays, gross:

                      4100
                      Outlays from new mandatory authority

                      27
                      29

                      4101
                      Outlays from mandatory balances
                      67
                      73
                      82

                      4110
                      Outlays, gross (total)
                      67
                      100
                      111

                      4180
                      Budget authority, net (total)
                      33
                      101
                      115

                      4190
                      Outlays, net (total)
                      67
                      100
                      111

                      Memorandum (non-add) entries:

                      5000
                      Total investments, SOY: Federal securities: Par value

                      62
                      62

                      5001
                      Total investments, EOY: Federal securities: Par value
                      62
                      62
                      62

             The Office of Financial Research (OFR) and the Financial Stability Oversight Council (Council) were established under the
                Dodd-Frank Wall Street Reform and Consumer Protection Act of 2010 (the Act) (P.L. 111–203).

             The OFR was established to serve the Council, its member agencies, and the public by improving the quality, transparency,
                and accessibility of financial data and information, by conducting and sponsoring research related to financial stability,
                and by promoting best practices in risk management. OFR is an office within the Department of the Treasury.

             The Council is comprised of ten voting members, including all Federal financial regulators, and five non-voting members. The
                Secretary of the Treasury serves as Chairperson of the Council. The Council's purpose is to identify risks to the financial
                stability of the United States, promote market discipline, and respond to emerging threats to the stability of the U.S. financial
                system.

             As required under Section 210(n)(10) of the Act, the Council's expenses also include reimbursements of certain reasonable
                implementation expenses incurred by the Federal Deposit Insurance Corporation (FDIC) in the development of policies, procedures,
                rules, and regulations and other planning activities consistent with carrying out Orderly Liquidation Authority provided by
                Title II of the Act. These expenses are treated as expenses of the Council, and are estimated at $12.5 million in 2015.

             OFR and the Council were funded through transfers from the Board of Governors of the Federal Reserve System until July 20,
                2012. Subsequently, OFR and the Council have been funded through assessments on certain bank holding companies with total
                consolidated assets of $50 billion or more and non-bank financial companies supervised by the Board of Governors.  Expenses
                of the Council are considered expenses of, and are paid by, OFR. OFR expenses are paid for out of the Financial Research Fund,
                which was established by the Act and which is managed by the Department of the Treasury. Projected fees and assessments are
                estimates and may change.

          Object Classification (in millions of dollars)

                      Identification code 20–5590–0–2–376
                      2013 actual
                      2014 est.
                      2015 est.

                      Direct obligations:

                      11.1
                      Personnel compensation: Full-time permanent
                      18
                      30
                      31

                      12.1
                      Civilian personnel benefits
                      6
                      8
                      10

                      21.0
                      Travel and transportation of persons

                      1

                      23.1
                      Rental payments to GSA
                      3
                      4
                      4

                      23.3
                      Communications, utilities, and miscellaneous charges
                      2
                      2
                      2

                      25.1
                      Advisory and assistance services
                      13
                      17
                      14

                      25.2
                      Other services from non-Federal sources
                      1

                      25.3
                      Other goods and services from Federal sources
                      17
                      24
                      26

                      26.0
                      Supplies and materials
                      4
                      7
                      9

                      31.0
                      Equipment
                      13
                      13
                      15

                      99.9
                      Total new obligations
                      77
                      105
                      112

          Employment Summary

                      Identification code 20–5590–0–2–376
                      2013 actual
                      2014 est.
                      2015 est.

                      1001
                      Direct civilian full-time equivalent employment
                      132
                      240
                      275

             Presidential Election Campaign Fund

             Special and Trust Fund Receipts (in millions of dollars)

                      Identification code 20–5081–0–2–808
                      2013 actual
                      2014 est.
                      2015 est.

                      0100
                      Balance, start of year

                      16

                      Receipts:

                      0200
                      Presidential Election Campaign Fund
                      35
                      50
                      50

                      0400
                      Total: Balances and collections
                      35
                      50
                      66

                      Appropriations:

                      0500
                      Presidential Election Campaign Fund
                      –35
                      –34
                      –32

                      0799
                      Balance, end of year

                      16
                      34

          Program and Financing (in millions of dollars)

                      Identification code 20–5081–0–2–808
                      2013 actual
                      2014 est.
                      2015 est.

                      Obligations by program activity:

                      0003
                      Nominating Conventions - Major Party

                      38

                      0004
                      Presidential Primary Matching Fund Candidates
                      1

                      0900
                      Total new obligations (object class 41.0)
                      1

                      38

                      Budgetary Resources:

                      Unobligated balance:

                      1000
                      Unobligated balance brought forward, Oct 1
                      235
                      269
                      299

                      Budget authority:

                      Appropriations, mandatory:

                      1201
                      Appropriation (special or trust fund)
                      35
                      34
                      32

                      1230
                      Appropriations and/or unobligated balance of appropriations permanently reduced

                      –4

                      1260
                      Appropriations, mandatory (total)
                      35
                      30
                      32

                      1900
                      Budget authority (total)
                      35
                      30
                      32

                      1930
                      Total budgetary resources available
                      270
                      299
                      331

                      Memorandum (non-add) entries:

                      1941
                      Unexpired unobligated balance, end of year
                      269
                      299
                      293

                      Change in obligated balance:

                      Unpaid obligations:

                      3010
                      Obligations incurred, unexpired accounts
                      1

                      38

                      3020
                      Outlays (gross)
                      –1

                      –38

                      Budget authority and outlays, net:

                      Mandatory:

                      4090
                      Budget authority, gross
                      35
                      30
                      32

                      Outlays, gross:

                      4101
                      Outlays from mandatory balances
                      1

                      38

                      4180
                      Budget authority, net (total)
                      35
                      30
                      32

                      4190
                      Outlays, net (total)
                      1

                      38

             Individual Federal income tax returns include an optional Federal income tax designation of $3 that an individual may elect
                to be paid to the Presidential Election Campaign Fund (PECF). In recent years, fewer than 7 percent of individuals have elected
                to make this designation, resulting in less than $40 million being paid into the Fund annually. Approximately every four years,
                the Department of the Treasury makes distributions from the PECF (referred to as public funds, matching funds, or Federal
                funds) to qualified Presidential candidates and national party committees for use in Presidential elections.

             Money for the public funding of Presidential elections can only come from the PECF. If the PECF were to exhaust its fund balances,
                no other funds could be used.

             The Federal Election Commission administers the public funding program, determining which candidates are eligible, the amount
                to which they are entitled, and auditing their use of funds. The Department of the Treasury collects the income tax designations
                and makes payments to the campaigns.

             Matching Funds for Presidential Primary Candidates— Upon certification by the Federal Election Commission—based on a demonstration of broad national support, adherence to spending
                limits, and other qualifications—every eligible Presidential primary candidate is entitled to receive $250 in Federal matching
                funds for the first eligible $250 of private contributions received from an individual. The private contributions must be
                received after the beginning of the calendar year immediately preceding the election year through the end of the calendar
                year of the election.

             Candidates for General Elections— By statute, eligible candidates of each major party in a Presidential election are entitled to equal payments in an amount
                that may not exceed $20 million (adjusted for inflation since 1974) per party. In 2012, this amounted to $91.2 million for
                each candidate, but neither major party candidate accepted general election funding. Eligibility for this funding depends
                on meeting several criteria, such as agreeing to limit spending to amounts specified by campaign finance laws. In addition,
                new parties, minor parties, and non-major party candidates who receive in excess of 5 percent of the popular vote may be entitled
                to a pro rata portion of the major party grant in the general election.

             Nominating Party Conventions— Upon certification by the Commission, payments may be made to the national committee of a major or minor political party.
                The total of such payments is limited to the amount in the PECF. The national committee of each party may receive payments
                beginning on July 1 of the year immediately preceding the calendar year in which a presidential nominating convention of the
                political party is held. By statute, the two major parties receive $4 million each (adjusted for inflation since 1974). The
                long- range budget estimates include payments to the party conventions through fiscal year 2024.

             Pay for Success

             The Budget proposes a $300 million one-time mandatory appropriation for a new Pay for Success (PFS) program in the Department
                of the Treasury. This program will support the growing number of state and local governments seeking to establish Pay for
                Success projects that leverage private investment to provide preventive social services that improve the outcomes for families
                and communities while generating Government savings.  The program will encourage innovation and accelerate the use of evidence-based
                approaches by lowering and sharing the risk associated with initial private investments and by enabling state and local governments
                to attract additional investment in services that result in Federal, state, and local government savings. The program will
                provide credit enhancements and results-based payments to eligible intermediaries. The PFS Incentive Fund will help to strengthen
                state and local governments and other intermediaries and support the evolution of this nascent field into a more robust and
                sustainable public and private market.

             Pay for Success

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

                      Identification code 20–0113–4–1–808
                      2013 actual
                      2014 est.
                      2015 est.

                      Obligations by program activity:

                      0001
                      Pay For Success Programs

                      41

                      0002
                      Administrative Functions

                      1

                      0900
                      Total new obligations

                      42

                      Budgetary Resources:

                      Budget authority:

                      Appropriations, mandatory:

                      1200
                      Appropriation

                      300

                      1260
                      Appropriations, mandatory (total)

                      300

                      1930
                      Total budgetary resources available

                      300

                      Memorandum (non-add) entries:

                      1941
                      Unexpired unobligated balance, end of year

                      258

                      Change in obligated balance:

                      Unpaid obligations:

                      3010
                      Obligations incurred, unexpired accounts

                      42

                      3020
                      Outlays (gross)

                      –1

                      3050
                      Unpaid obligations, end of year

                      41

                      Memorandum (non-add) entries:

                      3200
                      Obligated balance, end of year

                      41

                      Budget authority and outlays, net:

                      Mandatory:

                      4090
                      Budget authority, gross

                      300

                      Outlays, gross:

                      4100
                      Outlays from new mandatory authority

                      1

                      4180
                      Budget authority, net (total)

                      300

                      4190
                      Outlays, net (total)

                      1

          Object Classification (in millions of dollars)

                      Identification code 20–0113–4–1–808
                      2013 actual
                      2014 est.
                      2015 est.

                      Direct obligations:

                      11.1
                      Personnel compensation: Full-time permanent

                      1

                      41.0
                      Grants, subsidies, and contributions

                      41

                      99.9
                      Total new obligations

                      42

          Employment Summary

                      Identification code 20–0113–4–1–808
                      2013 actual
                      2014 est.
                      2015 est.

                      1001
                      Direct civilian full-time equivalent employment

                      4

             Exchange Stabilization Fund

             Program and Financing (in millions of dollars)

                      Identification code 20–4444–0–3–155
                      2013 actual
                      2014 est.
                      2015 est.

                      Budgetary Resources:

                      Unobligated balance:

                      1000
                      Unobligated balance brought forward, Oct 1
                      44,092
                      42,393
                      42,614

                      1021
                      Recoveries of prior year unpaid obligations
                      287

                      1026
                      Adjustment for change in allocation of trust fund limitation or foreign exchange valuation
                      –2,116

                      1050
                      Unobligated balance (total)
                      42,263
                      42,393
                      42,614

                      Budget authority:

                      Spending authority from offsetting collections, mandatory:

                      1800
                      Collected
                      130
                      221
                      249

                      1850
                      Spending auth from offsetting collections, mand (total)
                      130
                      221
                      249

                      1930
                      Total budgetary resources available
                      42,393
                      42,614
                      42,863

                      Memorandum (non-add) entries:

                      1941
                      Unexpired unobligated balance, end of year
                      42,393
                      42,614
                      42,863

                      Change in obligated balance:

                      Unpaid obligations:

                      3000
                      Unpaid obligations, brought forward, Oct 1
                      59,671
                      59,384
                      59,384

                      3040
                      Recoveries of prior year unpaid obligations, unexpired
                      –287

                      3050
                      Unpaid obligations, end of year
                      59,384
                      59,384
                      59,384

                      Memorandum (non-add) entries:

                      3100
                      Obligated balance, start of year
                      59,671
                      59,384
                      59,384

                      3200
                      Obligated balance, end of year
                      59,384
                      59,384
                      59,384

                      Budget authority and outlays, net:

                      Mandatory:

                      4090
                      Budget authority, gross
                      130
                      221
                      249

                      Offsets against gross budget authority and outlays:

                      Offsetting collections (collected) from:

                      4121
                      Interest on Federal securities
                      –13
                      –21
                      –28

                      4123
                      Non-Federal sources
                      –117
                      –200
                      –221

                      4130
                      Offsets against gross budget authority and outlays (total)
                      –130
                      –221
                      –249

                      4170
                      Outlays, net (mandatory)
                      –130
                      –221
                      –249

                      4190
                      Outlays, net (total)
                      –130
                      –221
                      –249

                      Memorandum (non-add) entries:

                      5000
                      Total investments, SOY: Federal securities: Par value
                      22,680
                      22,669
                      22,666

                      5001
                      Total investments, EOY: Federal securities: Par value
                      22,669
                      22,666
                      22,670

             Under the law creating the Exchange Stabilization Fund (ESF), section 10 of the Gold Reserve Act of 1934, as amended, codified
                at 31 U.S.C. 5302, the Secretary of the Treasury, with the approval of the President, is authorized to deal in gold, foreign
                exchange, and other instruments of credit and securities, as the Secretary considers necessary, consistent with U.S. obligations
                in the International Monetary Fund (IMF) regarding orderly exchange arrangements and a stable system of exchange rates. All
                earnings and interest accruing to the ESF are available for the purposes thereof. Transactions in Special Drawing Rights (SDRs)
                and U.S. holdings of SDRs are administered by the fund. By law, the fund is not available to pay administrative expenses.

             Since 1934, the principal sources of the fund's income have been earnings on investments held by the fund, including interest
                earned on fund holdings of U.S. Government securities.

             The amounts reflected in the 2014 and 2015 estimates entail only projected net interest earnings on ESF assets. The estimates
                are subject to considerable variance, depending on changes in the amount and composition of assets and the interest rates
                applied to investments. In addition, these estimates make no attempt to forecast gains or losses on SDR valuation or foreign
                currency valuation.

          Balance Sheet (in millions of dollars)

                      Identification code 20–4444–0–3–155
                      2012 actual
                      2013 actual

                      ASSETS:

                      Federal assets: Investments in US securities:

                      1102
                      Treasury securities, par
                      22,680
                      22,669

                      1201
                      Non-Federal assets: Foreign Currency Investments
                      25,940
                      24,221

                      1801
                      Other Federal assets: Special Drawing Rights
                      55,240
                      54,973

                      1999
                      Total assets
                      103,860
                      101,863

                      LIABILITIES:

                      2207
                      Non-Federal liabilities: Other
                      59,671
                      59,384

                      NET POSITION:

                      3100
                      Unexpended appropriations
                      200
                      200

                      3300
                      Cumulative results of operations
                      43,989
                      42,279

                      3999
                      Total net position
                      44,189
                      42,479

                      4999
                      Total liabilities and net position
                      103,860
                      101,863

             Working Capital Fund

             Program and Financing (in millions of dollars)

                      Identification code 20–4501–0–4–803
                      2013 actual
                      2014 est.
                      2015 est.

                      Obligations by program activity:

                      0810
                      Working capital fund
                      188

                      Budgetary Resources:

                      Unobligated balance:

                      1000
                      Unobligated balance brought forward, Oct 1
                      53
                      28

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

                      –28

                      1021
                      Recoveries of prior year unpaid obligations
                      21

                      1050
                      Unobligated balance (total)
                      74

                      Budget authority:

                      Spending authority from offsetting collections, discretionary:

                      1700
                      Collected
                      142

                      1750
                      Spending auth from offsetting collections, disc (total)
                      142

                      1900
                      Budget authority (total)
                      142

                      1930
                      Total budgetary resources available
                      216

                      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
                      85
                      81

                      3010
                      Obligations incurred, unexpired accounts
                      188

                      3020
                      Outlays (gross)
                      –171

                      3030
                      Unpaid obligations transferred to other accts [20–4560]

                      –81

                      3040
                      Recoveries of prior year unpaid obligations, unexpired
                      –21

                      3050
                      Unpaid obligations, end of year
                      81

                      Uncollected payments:

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

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

                      Memorandum (non-add) entries:

                      3100
                      Obligated balance, start of year
                      80
                      76
                      –5

                      3200
                      Obligated balance, end of year
                      76
                      –5
                      –5

                      Budget authority and outlays, net:

                      Discretionary:

                      4000
                      Budget authority, gross
                      142

                      Outlays, gross:

                      4010
                      Outlays from new discretionary authority
                      139

                      4011
                      Outlays from discretionary balances
                      32

                      4020
                      Outlays, gross (total)
                      171

                      Offsets against gross budget authority and outlays:

                      Offsetting collections (collected) from:

                      4030
                      Federal sources
                      –142

                      4190
                      Outlays, net (total)
                      29

          Object Classification (in millions of dollars)

                      Identification code 20–4501–0–4–803
                      2013 actual
                      2014 est.
                      2015 est.

                      Reimbursable obligations:

                      11.1
                      Personnel compensation: Full-time permanent
                      24

                      12.1
                      Civilian personnel benefits
                      6

                      23.1
                      Rental payments to GSA
                      5

                      23.3
                      Communications, utilities, and miscellaneous charges
                      3

                      25.1
                      Advisory and assistance services
                      17

                      25.2
                      Other services from non-Federal sources
                      52

                      25.3
                      Other goods and services from Federal sources
                      62

                      25.7
                      Operation and maintenance of equipment
                      9

                      26.0
                      Supplies and materials
                      1

                      31.0
                      Equipment
                      9

                      99.9
                      Total new obligations
                      188

          Employment Summary

                      Identification code 20–4501–0–4–803
                      2013 actual
                      2014 est.
                      2015 est.

                      2001
                      Reimbursable civilian full-time equivalent employment
                      202

             Treasury Franchise Fund

             Program and Financing (in millions of dollars)

                      Identification code 20–4560–0–4–803
                      2013 actual
                      2014 est.
                      2015 est.

                      Obligations by program activity:

                      0802
                      Financial Management Administrative Support Service
                      128
                      138
                      159

                      0804
                      Information Technology Services
                      152
                      146
                      151

                      0806
                      Shared Services Program

                      172
                      172

                      0900
                      Total new obligations
                      280
                      456
                      482

                      Budgetary Resources:

                      Unobligated balance:

                      1000
                      Unobligated balance brought forward, Oct 1
                      64
                      98
                      115

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

                      28

                      1021
                      Recoveries of prior year unpaid obligations
                      3

                      1050
                      Unobligated balance (total)
                      67
                      126
                      115

                      Budget authority:

                      Spending authority from offsetting collections, discretionary:

                      1700
                      Collected
                      256
                      445
                      482

                      1701
                      Change in uncollected payments, Federal sources
                      55

                      1750
                      Spending auth from offsetting collections, disc (total)
                      311
                      445
                      482

                      1930
                      Total budgetary resources available
                      378
                      571
                      597

                      Memorandum (non-add) entries:

                      1941
                      Unexpired unobligated balance, end of year
                      98
                      115
                      115

                      Change in obligated balance:

                      Unpaid obligations:

                      3000
                      Unpaid obligations, brought forward, Oct 1
                      55
                      65
                      121

                      3010
                      Obligations incurred, unexpired accounts
                      280
                      456
                      482

                      3020
                      Outlays (gross)
                      –267
                      –481
                      –575

                      3031
                      Unpaid obligations transferred from other accts [20–4501]

                      81

                      3040
                      Recoveries of prior year unpaid obligations, unexpired
                      –3

                      3050
                      Unpaid obligations, end of year
                      65
                      121
                      28

                      Uncollected payments:

                      3060
                      Uncollected pymts, Fed sources, brought forward, Oct 1
                      –7
                      –62
                      –62

                      3070
                      Change in uncollected pymts, Fed sources, unexpired
                      –55

                      3090
                      Uncollected pymts, Fed sources, end of year
                      –62
                      –62
                      –62

                      Memorandum (non-add) entries:

                      3100
                      Obligated balance, start of year
                      48
                      3
                      59

                      3200
                      Obligated balance, end of year
                      3
                      59
                      –34

                      Budget authority and outlays, net:

                      Discretionary:

                      4000
                      Budget authority, gross
                      311
                      445
                      482

                      Outlays, gross:

                      4010
                      Outlays from new discretionary authority
                      231
                      383
                      415

                      4011
                      Outlays from discretionary balances
                      36
                      98
                      160

                      4020
                      Outlays, gross (total)
                      267
                      481
                      575

                      Offsets against gross budget authority and outlays:

                      Offsetting collections (collected) from:

                      4030
                      Federal sources
                      –256
                      –445
                      –482

                      Additional offsets against gross budget authority only:

                      4050
                      Change in uncollected pymts, Fed sources, unexpired
                      –55

                      4080
                      Outlays, net (discretionary)
                      11
                      36
                      93

                      4190
                      Outlays, net (total)
                      11
                      36
                      93

             The Department of the Treasury was authorized to pilot a franchise fund under P.L. 103–356, the Government Management and
                Reform Act of 1994. The purpose of the franchise fund pilot was to lower costs while providing high quality administrative
                services through a competitive environment. The Treasury Franchise Fund (the Fund) was established by P.L. 104–208, made permanent
                by P.L. 108–447 and codified as 31 U.S.C. 322, note.

             The Fund is revolving in nature and provides accounting, procurement, travel, human resources, and information technology
                services through its three business lines: the Administrative Resource Center (ARC), Fiscal IT, and the Shared Services Programs.
                The Shared Services Programs were transferred in from the Treasury Working Capital Fund on October 1, 2013. Services are provided
                to Federal customers, on a reimbursable, fee-for-service basis.

          Object Classification (in millions of dollars)

                      Identification code 20–4560–0–4–803
                      2013 actual
                      2014 est.
                      2015 est.

                      Reimbursable obligations:

                      Personnel compensation:

                      11.1
                      Full-time permanent
                      88
                      132
                      140

                      11.3
                      Other than full-time permanent
                      1

                      11.5
                      Other personnel compensation
                      3
                      4
                      4

                      11.9
                      Total personnel compensation
                      92
                      136
                      144

                      12.1
                      Civilian personnel benefits
                      29
                      34
                      36

                      21.0
                      Travel and transportation of persons
                      2
                      3
                      3

                      23.1
                      Rental payments to GSA

                      4
                      4

                      23.2
                      Rental payments to others

                      1
                      1

                      23.3
                      Communications, utilities, and miscellaneous charges
                      7
                      7
                      7

                      25.1
                      Advisory and assistance services
                      18
                      58
                      61

                      25.2
                      Other services from non-Federal sources
                      13
                      55
                      59

                      25.3
                      Other goods and services from Federal sources
                      44
                      84
                      89

                      25.7
                      Operation and maintenance of equipment
                      44
                      38
                      40

                      26.0
                      Supplies and materials
                      1
                      2
                      2

                      31.0
                      Equipment
                      30
                      34
                      36

                      99.9
                      Total new obligations
                      280
                      456
                      482

          Employment Summary

                      Identification code 20–4560–0–4–803
                      2013 actual
                      2014 est.
                      2015 est.

                      2001
                      Reimbursable civilian full-time equivalent employment
                      1,182
                      1,618
                      1,836

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

             Program and Financing (in millions of dollars)

                      Identification code 20–0140–0–1–271
                      2013 actual
                      2014 est.
                      2015 est.

                      Obligations by program activity:

                      0001
                      Direct Program Activity
                      5,147
                      4,665
                      1,695

                      0900
                      Total new obligations (object class 41.0)
                      5,147
                      4,665
                      1,695

                      Budgetary Resources:

                      Unobligated balance:

                      1021
                      Recoveries of prior year unpaid obligations
                      3

                      1029
                      Other balances withdrawn
                      –9

                      1050
                      Unobligated balance (total)
                      –6

                      Budget authority:

                      Appropriations, mandatory:

                      1200
                      Appropriation
                      5,310
                      5,027
                      1,695

                      1230
                      Appropriations and/or unobligated balance of appropriations permanently reduced
                      –164
                      –362

                      1260
                      Appropriations, mandatory (total)
                      5,146
                      4,665
                      1,695

                      Spending authority from offsetting collections, mandatory:

                      1800
                      Collected
                      7

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

                      1900
                      Budget authority (total)
                      5,153
                      4,665
                      1,695

                      1930
                      Total budgetary resources available
                      5,147
                      4,665
                      1,695

                      Change in obligated balance:

                      Unpaid obligations:

                      3000
                      Unpaid obligations, brought forward, Oct 1
                      294
                      32
                      32

                      3010
                      Obligations incurred, unexpired accounts
                      5,147
                      4,665
                      1,695

                      3020
                      Outlays (gross)
                      –5,406
                      –4,665
                      –1,695

                      3040
                      Recoveries of prior year unpaid obligations, unexpired
                      –3

                      3050
                      Unpaid obligations, end of year
                      32
                      32
                      32

                      Memorandum (non-add) entries:

                      3100
                      Obligated balance, start of year
                      294
                      32
                      32

                      3200
                      Obligated balance, end of year
                      32
                      32
                      32

                      Budget authority and outlays, net:

                      Mandatory:

                      4090
                      Budget authority, gross
                      5,153
                      4,665
                      1,695

                      Outlays, gross:

                      4100
                      Outlays from new mandatory authority
                      5,146
                      4,633
                      1,695

                      4101
                      Outlays from mandatory balances
                      260
                      32

                      4110
                      Outlays, gross (total)
                      5,406
                      4,665
                      1,695

                      Offsets against gross budget authority and outlays:

                      Offsetting collections (collected) from:

                      4123
                      Non-Federal sources
                      –7

                      4180
                      Budget authority, net (total)
                      5,146
                      4,665
                      1,695

                      4190
                      Outlays, net (total)
                      5,399
                      4,665
                      1,695

             Section 1603 of the American Recovery and Reinvestment Act of 2009 authorized and directed the Secretary of the Treasury to
                establish payments in lieu of tax credits for taxpayers that place in service qualifying renewable energy facilities. This
                account presents the estimated disbursements for this program.

             This program provides payments for specified energy property (including qualified facilities that produce electricity from
                wind and certain other renewable resources; qualified fuel cell property; solar property; qualified small wind energy property;
                geothermal property; qualified microturbine property; combined heat and power system property; and geothermal heat pump property).
                Payments are available for property placed in service in 2009, 2010 or 2011. In some cases, if construction begins in 2009,
                2010, or 2011, the payment can be claimed for property placed in service before 2013, 2014 or 2017 (depending on the type
                of property). In general, projects that meet eligibility criteria for the energy property investment tax credit (ITC) (including
                qualified renewable energy facilities for which an election to claim the ITC can be made) are eligible for the payments. A
                person or entity receiving a payment for specified energy property may not claim either the investment tax credit or the renewable
                energy production tax credit with respect to the same property. The Tax Relief, Unemployment Insurance Reauthorization and
                Job Creation Act of 2010 (Public Law 111–312), Section 707(a) extended for one year, through 2011, the time within which certain
                eligible property must be placed in service or start construction.

             Community Development Financial Institutions Fund Program AccountTo carry out the Riegle Community Development and Regulatory Improvements Act of 1994 (subtitle A of title I of Public Law
             103–325), including services authorized by 5 U.S.C. 3109, but at rates for individuals not to exceed the per diem rate equivalent
             to the rate for EX-3, [$226,000,000] $224,900,000, to remain available until September 30, [2015] 2016; of which $15,000,000 shall be for financial assistance, technical assistance, training and outreach programs, designed to
             benefit Native American, Native Hawaiian, and Alaskan Native communities and provided primarily through qualified community
             development lender organizations with experience and expertise in community development banking and lending in Indian country,
             Native American organizations, tribes and tribal organizations and other suitable providers; of which, notwithstanding [sections] section 4707(d) [and 4707(e)] of title 12, United States Code, up to [$22,000,000] $35,000,000 shall be for a Healthy Food Financing Initiative to provide financial assistance, technical assistance, training, and outreach
             to community development financial institutions for the purpose of offering affordable financing and technical assistance
             to expand the availability of healthy food options in distressed communities; of which [$18,000,000 shall be for the Bank Enterprise Award program; of which up to $24,636,000] up to $23,600,000 may be used for administrative expenses, including administration of CDFI Fund programs and the New Markets Tax Credit Program [and the CDFI Bond Guarantee Program, $1,000,000 for capacity building to expand CDFI investments in underserved areas], and up to $300,000 for the  administrative expenses to carry out the direct loan program; and of which up to [$2,222,500] $3,102,500 may be used for the cost of direct loans: Provided, That the cost of direct and guaranteed loans, including the cost of modifying such loans, shall be as defined in section 502 of the Congressional Budget Act of 1974:
             Provided further, That these funds are available to subsidize gross obligations for the principal amount of direct loans not to exceed $25,000,000:
             Provided further, That [during fiscal year 2014] section 114A of the Riegle Community Development and Regulatory Improvement Act of 1994 (12 U.S.C. 4701 et seq.) shall remain
                in effect until September 30, 2015: Provided further, That commitments to guarantee bonds and notes under section 114A of the Riegle Community Development and Regulatory Improvement
             Act of 1994 (12 U.S.C. [4701 et seq.] 4713a) shall not exceed [$750,000,000] $1,000,000,000: Provided further, That no funds shall be available for the cost, if any, of bonds and notes guaranteed under such section, as defined in section
             502 of the Congressional Budget Act of 1974. (Department of the Treasury Appropriations Act, 2014.)
          Program and Financing (in millions of dollars)

                      Identification code 20–1881–0–1–451
                      2013 actual
                      2014 est.
                      2015 est.

                      Obligations by program activity:

                      0009
                      General Administrative Expenses
                      23
                      25
                      24

                      0012
                      Financial Assistance
                      143
                      146
                      151

                      0014
                      Native American/Hawaiian Program
                      13
                      15
                      15

                      0026
                      Healthy Food Initiative
                      22
                      22
                      35

                      0028
                      Bank Enterprise Award
                      18
                      18

                      0091
                      Direct program activities, subtotal
                      219
                      226
                      225

                      Credit program obligations:

                      0701
                      Direct loan subsidy
                      4
                      3
                      2

                      0705
                      Reestimates of direct loan subsidy
                      1

                      0791
                      Direct program activities, subtotal
                      5
                      3
                      2

                      0900
                      Total new obligations
                      224
                      229
                      227

                      Budgetary Resources:

                      Unobligated balance:

                      1000
                      Unobligated balance brought forward, Oct 1
                      37
                      32
                      39

                      1001
                      Discretionary unobligated balance brought fwd, Oct 1
                      37
                      32

                      1021
                      Recoveries of prior year unpaid obligations
                      6
                      5
                      5

                      1050
                      Unobligated balance (total)
                      43
                      37
                      44

                      Budget authority:

                      Appropriations, discretionary:

                      1100
                      Appropriation
                      221
                      227
                      225

                      1130
                      Appropriations permanently reduced
                      –12

                      1160
                      Appropriation, discretionary (total)
                      209
                      227
                      225

                      Appropriations, mandatory:

                      1200
                      Appropriation
                      1
                      1
                      1

                      1260
                      Appropriations, mandatory (total)
                      1
                      1
                      1

                      Spending authority from offsetting collections, discretionary:

                      1700
                      Collected
                      3
                      3
                      1

                      1750
                      Spending auth from offsetting collections, disc (total)
                      3
                      3
                      1

                      1900
                      Budget authority (total)
                      213
                      231
                      227

                      1930
                      Total budgetary resources available
                      256
                      268
                      271

                      Memorandum (non-add) entries:

                      1941
                      Unexpired unobligated balance, end of year
                      32
                      39
                      44

                      Change in obligated balance:

                      Unpaid obligations:

                      3000
                      Unpaid obligations, brought forward, Oct 1
                      177
                      189
                      151

                      3010
                      Obligations incurred, unexpired accounts
                      224
                      229
                      227

                      3020
                      Outlays (gross)
                      –206
                      –262
                      –169

                      3040
                      Recoveries of prior year unpaid obligations, unexpired
                      –6
                      –5
                      –5

                      3050
                      Unpaid obligations, end of year
                      189
                      151
                      204

                      Memorandum (non-add) entries:

                      3100
                      Obligated balance, start of year
                      177
                      189
                      151

                      3200
                      Obligated balance, end of year
                      189
                      151
                      204

                      Budget authority and outlays, net:

                      Discretionary:

                      4000
                      Budget authority, gross
                      212
                      230
                      226

                      Outlays, gross:

                      4010
                      Outlays from new discretionary authority
                      16
                      94
                      91

                      4011
                      Outlays from discretionary balances
                      190
                      167
                      77

                      4020
                      Outlays, gross (total)
                      206
                      261
                      168

                      Offsets against gross budget authority and outlays:

                      Offsetting collections (collected) from:

                      4033
                      Non-Federal sources
                      –3
                      –3
                      –1

                      Mandatory:

                      4090
                      Budget authority, gross
                      1
                      1
                      1

                      Outlays, gross:

                      4101
                      Outlays from mandatory balances

                      1
                      1

                      4180
                      Budget authority, net (total)
                      210
                      228
                      226

                      4190
                      Outlays, net (total)
                      203
                      259
                      168

                      Memorandum (non-add) entries:

                      5010
                      Total investments, SOY: non-Fed securities: Market value
                      21
                      18

                      5011
                      Total investments, EOY: non-Fed securities: Market value
                      18

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

                      Identification code 20–1881–0–1–451
                      2013 actual
                      2014 est.
                      2015 est.

                      Direct loan levels supportable by subsidy budget authority:

                      115001
                      Community Development Financial Institutions Prog Fin Assist.
                      13
                      25
                      25

                      115002
                      Bond Guarantee Program
                      325
                      750
                      1,000

                      115999
                      Total direct loan levels
                      338
                      775
                      1,025

                      Direct loan subsidy (in percent):

                      132001
                      Community Development Financial Institutions Prog Fin Assist.
                      32.15
                      8.89
                      12.41

                      132002
                      Bond Guarantee Program
                      –2.35
                      0.00
                      0.00

                      132999
                      Weighted average subsidy rate
                      –1.02
                      0.29
                      0.30

                      Direct loan subsidy budget authority:

                      133001
                      Community Development Financial Institutions Prog Fin Assist.
                      4
                      3
                      3

                      133002
                      Bond Guarantee Program
                      –8

                      133999
                      Total subsidy budget authority
                      –4
                      3
                      3

                      Direct loan subsidy outlays:

                      134001
                      Community Development Financial Institutions Prog Fin Assist.
                      5
                      4
                      4

                      134999
                      Total subsidy outlays
                      5
                      4
                      4

                      Direct loan upward reestimates:

                      135001
                      Community Development Financial Institutions Prog Fin Assist.
                      1
                      1

                      135999
                      Total upward reestimate budget authority
                      1
                      1

                      Direct loan downward reestimates:

                      137001
                      Community Development Financial Institutions Prog Fin Assist.
                      –1
                      –8

                      137999
                      Total downward reestimate budget authority
                      –1
                      –8

             The Community Development Financial Institutions (CDFI) Fund promotes economic and community development through investment
                in and assistance to CDFIs, which include community development banks, credit unions, loan funds, and venture capital funds,
                in order to expand the availability of financial services and affordable credit for underserved populations, including distressed
                urban, rural, Native American, Native Hawaiian, and Alaska Native communities. The CDFI Fund's role in promoting community
                and economic development was expanded in 2001 when the Secretary of the Treasury delegated to the CDFI Fund the responsibility
                of administering the New Markets Tax Credit Program (NMTC Program), which spurs investment of new private sector capital into
                low-income communities.

             The FY 2015 Budget provides funding for the CDFI Program (including the Healthy Food Financing Initiative) and the Native
                American CDFI Assistance Program.  In addition, the Budget proposes to permanently reauthorize the NMTC Program in 2015 and
                requests $5 billion of allocation authority per year, as well as authority to offset Alternative Minimum Tax liability. The
                Budget also proposes a new Manufacturing Communities Tax Credit (MCTC), with $2 billion in tax credit authority in each of
                three years through 2017. The NMTC allocations will expand the availability of affordable financing for operating businesses
                and real estate projects in low-income communities (such as renewable energy projects, charter schools, health care centers,
                manufacturing facilities, and retail centers), and the MCTC will support investments in communities affected by military base
                closures or mass layoffs.

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

          Object Classification (in millions of dollars)

                      Identification code 20–1881–0–1–451
                      2013 actual
                      2014 est.
                      2015 est.

                      Direct obligations:

                      11.1
                      Personnel compensation: Full-time permanent
                      8
                      8
                      8

                      12.1
                      Civilian personnel benefits
                      2
                      2
                      2

                      25.1
                      Advisory and assistance services
                      9
                      9
                      7

                      25.3
                      Other goods and services from Federal sources
                      6
                      6
                      5

                      25.5
                      Research and development contracts

                      2
                      2

                      41.0
                      Grants, subsidies, and contributions
                      198
                      202
                      200

                      99.0
                      Direct obligations
                      223
                      229
                      224

                      99.5
                      Below reporting threshold
                      1

                      3

                      99.9
                      Total new obligations
                      224
                      229
                      227

          Employment Summary

                      Identification code 20–1881–0–1–451
                      2013 actual
                      2014 est.
                      2015 est.

                      1001
                      Direct civilian full-time equivalent employment
                      76
                      76
                      73

             Community Development Financial Institutions Fund Direct Loan Financing Account

             Program and Financing (in millions of dollars)

                      Identification code 20–4088–0–3–451
                      2013 actual
                      2014 est.
                      2015 est.

                      Obligations by program activity:

                      Credit program obligations:

                      0710
                      Direct loan obligations
                      338
                      775
                      1,025

                      0713
                      Payment of interest to Treasury
                      1
                      1
                      1

                      0740
                      Negative subsidy obligations
                      8

                      0742
                      Downward reestimate paid to receipt account
                      1
                      7

                      0743
                      Interest on downward reestimates

                      1

                      0900
                      Total new obligations
                      348
                      784
                      1,026

                      Budgetary Resources:

                      Financing authority:

                      Borrowing authority, mandatory:

                      1400
                      Borrowing authority
                      343
                      782
                      1,022

                      1440
                      Borrowing authority, mandatory (total)
                      343
                      782
                      1,022

                      Spending authority from offsetting collections, mandatory:

                      1800
                      Collected
                      12
                      10
                      12

                      1801
                      Change in uncollected payments, Federal sources
                      –2
                      –2
                      –2

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

                      1850
                      Spending auth from offsetting collections, mand (total)
                      5
                      2
                      4

                      1900
                      Financing authority (total)
                      348
                      784
                      1,026

                      1930
                      Total budgetary resources available
                      348
                      784
                      1,026

                      Change in obligated balance:

                      Unpaid obligations:

                      3000
                      Unpaid obligations, brought forward, Oct 1
                      14
                      346
                      1,112

                      3010
                      Obligations incurred, unexpired accounts
                      348
                      784
                      1,026

                      3020
                      Financing disbursements (gross)
                      –16
                      –18
                      –80

                      3050
                      Unpaid obligations, end of year
                      346
                      1,112
                      2,058

                      Uncollected payments:

                      3060
                      Uncollected pymts, Fed sources, brought forward, Oct 1
                      –6
                      –4
                      –2

                      3070
                      Change in uncollected pymts, Fed sources, unexpired
                      2
                      2
                      2

                      3090
                      Uncollected pymts, Fed sources, end of year
                      –4
                      –2

                      Memorandum (non-add) entries:

                      3100
                      Obligated balance, start of year
                      8
                      342
                      1,110

                      3200
                      Obligated balance, end of year
                      342
                      1,110
                      2,058

                      Financing authority and disbursements, net:

                      Mandatory:

                      4090
                      Financing authority, gross
                      348
                      784
                      1,026

                      Financing disbursements:

                      4110
                      Financing disbursements, gross
                      16
                      18
                      80

                      Offsets against gross financing authority and disbursements:

                      Offsetting collections (collected) from:

                      4120
                      Federal sources
                      –6
                      –4
                      –4

                      4123
                      Non-Federal sources - Interest repayments
                      –6
                      –1
                      –1

                      4123
                      Non-Federal sources - Principal Repayments

                      –5
                      –7

                      4130
                      Offsets against gross financing auth and disbursements (total)
                      –12
                      –10
                      –12

                      Additional offsets against financing authority only (total):

                      4140
                      Change in uncollected pymts, Fed sources, unexpired
                      2
                      2
                      2

                      4160
                      Financing authority, net (mandatory)
                      338
                      776
                      1,016

                      4170
                      Financing disbursements, net (mandatory)
                      4
                      8
                      68

                      4180
                      Financing authority, net (total)
                      338
                      776
                      1,016

                      4190
                      Financing disbursements, net (total)
                      4
                      8
                      68

          Status of Direct Loans (in millions of dollars)

                      Identification code 20–4088–0–3–451
                      2013 actual
                      2014 est.
                      2015 est.

                      Position with respect to appropriations act limitation on obligations:

                      1111
                      Limitation on direct loans
                      338
                      775
                      1,025

                      1150
                      Total direct loan obligations
                      338
                      775
                      1,025

                      Cumulative balance of direct loans outstanding:

                      1210
                      Outstanding, start of year
                      46
                      54
                      65

                      1231
                      Disbursements: Direct loan disbursements
                      14
                      18
                      68

                      1251
                      Repayments: Repayments and prepayments
                      –5
                      –5
                      –8

                      1263
                      Write-offs for default: Direct loans
                      –1
                      –2
                      –2

                      1290
                      Outstanding, end of year
                      54
                      65
                      123

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

          Balance Sheet (in millions of dollars)

                      Identification code 20–4088–0–3–451
                      2012 actual
                      2013 actual

                      ASSETS:

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

                      1401
                      Direct loans receivable, gross
                      46
                      54

                      1405
                      Allowance for subsidy cost (-)
                      –13
                      –17

                      1499
                      Net present value of assets related to direct loans
                      33
                      37

                      1999
                      Total assets
                      33
                      37

                      LIABILITIES:

                      2103
                      Federal liabilities: Debt
                      33
                      37

                      4999
                      Total liabilities and net position
                      33
                      37

             Office of Financial Stability

             Program and Financing (in millions of dollars)

                      Identification code 20–0128–0–1–376
                      2013 actual
                      2014 est.
                      2015 est.

                      Obligations by program activity:

                      0001
                      Direct program activity
                      277
                      204
                      171

                      0811
                      Reimbursable program (to GAO)
                      2
                      2
                      2

                      0812
                      Reimbursable program (to Treasury and Non-Treasury agencies)
                      15
                      14
                      11

                      0899
                      Total reimbursable obligations
                      17
                      16
                      13

                      0900
                      Total new obligations
                      294
                      220
                      184

                      Budgetary Resources:

                      Budget authority:

                      Appropriations, mandatory:

                      1200
                      Appropriation
                      305
                      220
                      184

                      1260
                      Appropriations, mandatory (total)
                      305
                      220
                      184

                      1900
                      Budget authority (total)
                      305
                      220
                      184

                      1930
                      Total budgetary resources available
                      305
                      220
                      184

                      Memorandum (non-add) entries:

                      1940
                      Unobligated balance expiring
                      –11

                      Change in obligated balance:

                      Unpaid obligations:

                      3000
                      Unpaid obligations, brought forward, Oct 1
                      164
                      186
                      53

                      3010
                      Obligations incurred, unexpired accounts
                      294
                      220
                      184

                      3011
                      Obligations incurred, expired accounts
                      2

                      3020
                      Outlays (gross)
                      –248
                      –353
                      –191

                      3041
                      Recoveries of prior year unpaid obligations, expired
                      –26

                      3050
                      Unpaid obligations, end of year
                      186
                      53
                      46

                      Memorandum (non-add) entries:

                      3100
                      Obligated balance, start of year
                      164
                      186
                      53

                      3200
                      Obligated balance, end of year
                      186
                      53
                      46

                      Budget authority and outlays, net:

                      Mandatory:

                      4090
                      Budget authority, gross
                      305
                      220
                      184

                      Outlays, gross:

                      4100
                      Outlays from new mandatory authority
                      153
                      176
                      147

                      4101
                      Outlays from mandatory balances
                      95
                      177
                      44

                      4110
                      Outlays, gross (total)
                      248
                      353
                      191

                      4180
                      Budget authority, net (total)
                      305
                      220
                      184

                      4190
                      Outlays, net (total)
                      248
                      353
                      191

             The Emergency Economic Stabilization Act of 2008 (EESA) (P.L. 110–343) authorized the establishment of the Troubled Asset
                Relief Program (TARP) and the Office of Financial Stability (OFS) to purchase and insure certain types of troubled assets
                for the purpose of providing stability to and preventing disruption in the economy and financial systems and protecting taxpayers.
                The Act gives the Treasury Secretary broad and flexible authority to purchase and insure mortgages and other troubled assets,
                as well as inject capital by taking limited equity positions, as needed to stabilize the financial markets. This account provides
                for the administrative costs for the OFS, which oversees and manages the TARP.

          Object Classification (in millions of dollars)

                      Identification code 20–0128–0–1–376
                      2013 actual
                      2014 est.
                      2015 est.

                      Direct obligations:

                      11.1
                      Personnel compensation: Full-time permanent
                      16
                      12
                      11

                      12.1
                      Civilian personnel benefits
                      5
                      4
                      3

                      21.0
                      Travel and transportation of persons
                      1
                      1
                      1

                      25.2
                      Other services from non-Federal sources
                      255
                      187
                      156

                      99.0
                      Direct obligations
                      277
                      204
                      171

                      99.0
                      Reimbursable obligations
                      17
                      16
                      13

                      99.9
                      Total new obligations
                      294
                      220
                      184

          Employment Summary

                      Identification code 20–0128–0–1–376
                      2013 actual
                      2014 est.
                      2015 est.

                      1001
                      Direct civilian full-time equivalent employment
                      116
                      103
                      86

                      2001
                      Reimbursable civilian full-time equivalent employment
                      17
                      23
                      20

             Troubled Asset Relief Program Account

             Program and Financing (in millions of dollars)

                      Identification code 20–0132–0–1–376
                      2013 actual
                      2014 est.
                      2015 est.

                      Obligations by program activity:

                      Credit program obligations:

                      0706
                      Interest on reestimates of direct loan subsidy
                      43
                      82

                      0900
                      Total new obligations (object class 41.0)
                      43
                      82

                      Budgetary Resources:

                      Budget authority:

                      Appropriations, mandatory:

                      1200
                      Appropriation
                      43
                      82

                      1260
                      Appropriations, mandatory (total)
                      43
                      82

                      1930
                      Total budgetary resources available
                      43
                      82

                      Change in obligated balance:

                      Unpaid obligations:

                      3000
                      Unpaid obligations, brought forward, Oct 1
                      43

                      3010
                      Obligations incurred, unexpired accounts
                      43
                      82

                      3020
                      Outlays (gross)
                      –43
                      –82

                      3041
                      Recoveries of prior year unpaid obligations, expired
                      –43

                      Memorandum (non-add) entries:

                      3100
                      Obligated balance, start of year
                      43

                      Budget authority and outlays, net:

                      Mandatory:

                      4090
                      Budget authority, gross
                      43
                      82

                      Outlays, gross:

                      4100
                      Outlays from new mandatory authority
                      43
                      82

                      4180
                      Budget authority, net (total)
                      43
                      82

                      4190
                      Outlays, net (total)
                      43
                      82

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

                      Identification code 20–0132–0–1–376
                      2013 actual
                      2014 est.
                      2015 est.

                      Direct loan subsidy outlays:

                      134002
                      Term-Asset Backed Securities Loan Facility (TALF)
                      –55

                      134999
                      Total subsidy outlays
                      –55

                      Direct loan upward reestimates:

                      135003
                      Small Business Lending Initiative—7(a) purchases
                      1

                      135004
                      Legacy Securities Public-Private Investment Program
                      42
                      82

                      135999
                      Total upward reestimate budget authority
                      43
                      82

                      Direct loan downward reestimates:

                      137001
                      Automotive Industry Financing Program
                      –3,036
                      –1,813

                      137002
                      Term-Asset Backed Securities Loan Facility (TALF)
                      –109
                      –14

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

                      137004
                      Legacy Securities Public-Private Investment Program
                      –192
                      –86

                      137999
                      Total downward reestimate budget authority
                      –3,339
                      –1,913

                      Guaranteed loan subsidy outlays:

                      234001
                      Asset Guarantee Program
                      –94

                      234999
                      Total subsidy outlays
                      –94

                      Guaranteed loan downward reestimates:

                      237001
                      Asset Guarantee Program
                      –233

                      237999
                      Total downward reestimate subsidy budget authority
                      –233

             As authorized by the Emergency Economic Stabilization Act of 2008 (EESA) (P.L. 110–343) and required by the Federal Credit
                Reform Act of 1990, as amended, this account records the subsidy costs associated with the TARP direct loans obligated and
                loan guarantees (including modifications of direct loans or loan guarantees that resulted from obligations or commitments
                in any year). The subsidy amounts are estimated on a present value basis using a risk-adjusted discount rate, as required
                by EESA. The direct loan programs serviced by this account include the Automotive Industry Financing Program (AIFP), Term-Asset
                Backed Securities Loan Facility (TALF), Public-Private Investment Program (PPIP) and the Small Business Lending Initiative
                (SBLI). The AIFP was developed to prevent a significant disruption to the American automotive industry, which would have resulted
                in widespread damage to the U.S. economy. The TALF was developed to stimulate investor demand for certain types of eligible
                asset-backed securities, specifically those backed by loans to consumers and small businesses, and ultimately, bring down
                the cost and increase the availability of new credit to consumers and businesses. The PPIP was developed to improve the condition
                of financial institutions by facilitating the removal of legacy assets from their balance sheets. The SBLI was developed to
                provide additional liquidity to the Small Business Administration's 7(a) market so that banks are able to make more small
                business loans. The guaranteed loan commitments that were serviced by this account include the Asset Guarantee Program (AGP).
                The AGP provided guarantees for assets held by systemically significant financial institutions (Bank of America and Citigroup)
                that faced a risk of losing market confidence due in large part to a portfolio of distressed or illiquid assets.

             The Dodd-Frank Wall Street Reform and Consumer Protection Act (P.L. 111–203), enacted on July 21, 2010, reduced TARP authority
                to purchase troubled assets from $700 billion to $475 billion; required that repayments of amounts invested under TARP cannot
                be used to increase purchase authority and are dedicated to reducing the Federal debt; and prohibited new obligations for
                any program or initiative that had not been initiated by June 25, 2010.

             The authority to make new financial commitments via the TARP expired on October 3, 2010 under the terms of EESA. However,
                Treasury can continue to execute commitments entered into before October 3, 2010. For more details, please see the Financial
                Stabilization Efforts and Their Budgetary Effects chapter in the Analytical Perspectives volume.

             Troubled Asset Relief Program Direct Loan Financing Account

             Program and Financing (in millions of dollars)

                      Identification code 20–4277–0–3–376
                      2013 actual
                      2014 est.
                      2015 est.

                      Obligations by program activity:

                      Credit program obligations:

                      0713
                      Payment of interest to Treasury
                      320
                      986
                      169

                      0739
                      Disposition Fees
                      6

                      0741
                      Modification savings
                      55

                      0742
                      Downward reestimate paid to receipt account
                      1,862
                      818

                      0743
                      Interest on downward reestimates
                      1,477
                      1,094

                      0900
                      Total new obligations
                      3,720
                      2,898
                      169

                      Budgetary Resources:

                      Unobligated balance:

                      1000
                      Unobligated balance brought forward, Oct 1
                      1,377
                      908
                      1

                      1021
                      Recoveries of prior year unpaid obligations
                      4,650
                      4

                      1023
                      Unobligated balances applied to repay debt
                      –3,359
                      –908

                      1024
                      Unobligated balance of borrowing authority withdrawn
                      –2,611

                      1050
                      Unobligated balance (total)
                      57
                      4
                      1

                      Financing authority:

                      Borrowing authority, mandatory:

                      1400
                      Borrowing authority

                      1,826

                      1440
                      Borrowing authority, mandatory (total)

                      1,826

                      Spending authority from offsetting collections, mandatory:

                      1800
                      Offsetting collections
                      18,514
                      4,930
                      998

                      1801
                      Change in uncollected payments, Federal sources
                      –43

                      1825
                      Spending authority from offsetting collections applied to repay debt
                      –13,900
                      –3,861
                      –830

                      1850
                      Spending auth from offsetting collections, mand (total)
                      4,571
                      1,069
                      168

                      1900
                      Financing authority (total)
                      4,571
                      2,895
                      168

                      1930
                      Total budgetary resources available
                      4,628
                      2,899
                      169

                      Memorandum (non-add) entries:

                      1941
                      Unexpired unobligated balance, end of year
                      908
                      1

                      Change in obligated balance:

                      Unpaid obligations:

                      3000
                      Unpaid obligations, brought forward, Oct 1
                      4,650
                      4
                      196

                      3010
                      Obligations incurred, unexpired accounts
                      3,720
                      2,898
                      169

                      3020
                      Financing disbursements (gross)
                      –3,716
                      –2,702
                      –8

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

                      3050
                      Unpaid obligations, end of year
                      4
                      196
                      357

                      Uncollected payments:

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

                      3070
                      Change in uncollected pymts, Fed sources, unexpired
                      43

                      Memorandum (non-add) entries:

                      3100
                      Obligated balance, start of year
                      4,607
                      4
                      196

                      3200
                      Obligated balance, end of year
                      4
                      196
                      357

                      Financing authority and disbursements, net:

                      Mandatory:

                      4090
                      Financing authority, gross
                      4,571
                      2,895
                      168

                      Financing disbursements:

                      4110
                      Financing disbursements, gross
                      3,716
                      2,702
                      8

                      Offsets against gross financing authority and disbursements:

                      Offsetting collections (collected) from:

                      4120
                      Federal sources
                      –43
                      –82

                      4122
                      Interest on uninvested funds
                      –70
                      –422
                      –86

                      4123
                      Principal
                      –5,807
                      –827

                      4123
                      Interest
                      –32

                      4123
                      Warrants
                      –570
                      –68
                      –33

                      4123
                      Sale of Stock
                      –11,992
                      –3,531
                      –879

                      4130
                      Offsets against gross financing auth and disbursements (total)
                      –18,514
                      –4,930
                      –998

                      Additional offsets against financing authority only (total):

                      4140
                      Change in uncollected pymts, Fed sources, unexpired
                      43

                      4160
                      Financing authority, net (mandatory)
                      –13,900
                      –2,035
                      –830

                      4170
                      Financing disbursements, net (mandatory)
                      –14,798
                      –2,228
                      –990

                      4180
                      Financing authority, net (total)
                      –13,900
                      –2,035
                      –830

                      4190
                      Financing disbursements, net (total)
                      –14,798
                      –2,228
                      –990

          Status of Direct Loans (in millions of dollars)

                      Identification code 20–4277–0–3–376
                      2013 actual
                      2014 est.
                      2015 est.

                      Cumulative balance of direct loans outstanding:

                      1210
                      Outstanding, start of year
                      6,634
                      827

                      1251
                      Repayments: Repayments and prepayments
                      –5,807
                      –827

                      1290
                      Outstanding, end of year
                      827

             As authorized by the Emergency Economic Stabilization Act of 2008 (P.L. 110–343) and required by the Federal Credit Reform
                Act of 1990, as amended, this non-budgetary account records all cash flows to and from the Government resulting from direct
                loans obligated in 2008 and beyond (including modifications of direct loans that resulted from obligations in any year). The
                amounts in this account are a means of financing and are not included in the budget totals. For more details, please see the
                Financial Stabilization Efforts and Their Budgetary Effects chapter in the Analytical Perspectives volume.

          Balance Sheet (in millions of dollars)

                      Identification code 20–4277–0–3–376
                      2012 actual
                      2013 actual

                      ASSETS:

                      1101
                      Federal assets: Fund balances with Treasury
                      3,372
                      911

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

                      1401
                      Direct loans receivable, gross
                      22,653
                      5,301

                      1401
                      Direct loans receivable, gross
                      6,634
                      827

                      1405
                      Allowance for subsidy cost (-)
                      –7,115
                      1,109

                      1405
                      Allowance for subsidy cost (-)
                      –4,252
                      –2,346

                      1499
                      Net present value of assets related to direct loans
                      17,920
                      4,891

                      1999
                      Total assets
                      21,292
                      5,802

                      LIABILITIES:

                      Federal liabilities:

                      2104
                      Resources payable to Treasury
                      21,292
                      4,034

                      2105
                      Other

                      1,768

                      2999
                      Total upward reestimate subsidy BA [20–0132]
                      21,292
                      5,802

                      4999
                      Total liabilities and net position
                      21,292
                      5,802

             Troubled Assets Insurance Financing Fund Guaranteed Loan Financing Account

             Program and Financing (in millions of dollars)

                      Identification code 20–4276–0–3–376
                      2013 actual
                      2014 est.
                      2015 est.

                      Obligations by program activity:

                      Credit program obligations:

                      0713
                      Payment of interest to Treasury
                      11

                      0741
                      Modification savings
                      94

                      0742
                      Downward reestimate paid to receipt account
                      187

                      0743
                      Interest on downward reestimates
                      46

                      0900
                      Total new obligations
                      338

                      Budgetary Resources:

                      Unobligated balance:

                      1000
                      Unobligated balance brought forward, Oct 1
                      2

                      1023
                      Unobligated balances applied to repay debt
                      –2

                      Financing authority:

                      Spending authority from offsetting collections, mandatory:

                      1800
                      Collected
                      1,096

                      1825
                      Spending authority from offsetting collections applied to repay debt
                      –758

                      1850
                      Spending auth from offsetting collections, mand (total)
                      338

                      1900
                      Financing authority (total)
                      338

                      1930
                      Total budgetary resources available
                      338

                      Change in obligated balance:

                      Unpaid obligations:

                      3010
                      Obligations incurred, unexpired accounts
                      338

                      3020
                      Financing disbursements (gross)
                      –338

                      Financing authority and disbursements, net:

                      Mandatory:

                      4090
                      Financing authority, gross
                      338

                      Financing disbursements:

                      4110
                      Financing disbursements, gross
                      338

                      Offsets against gross financing authority and disbursements:

                      Offsetting collections (collected) from:

                      4122
                      Interest on uninvested funds
                      –3

                      4123
                      Dividends
                      –1,093

                      4130
                      Offsets against gross financing auth and disbursements (total)
                      –1,096

                      4160
                      Financing authority, net (mandatory)
                      –758

                      4170
                      Financing disbursements, net (mandatory)
                      –758

                      4180
                      Financing authority, net (total)
                      –758

                      4190
                      Financing disbursements, net (total)
                      –758

             As authorized by the Emergency Economic Stabilization Act of 2008 (P.L. 110–343) and required by the Federal Credit Reform
                Act of 1990, as amended, this non-budgetary account records all cash flows to and from the Government resulting from loan
                guarantees committed in 2008 and beyond (including modifications of loan guarantees that resulted from commitments in any
                year). The amounts in this account are a means of financing and are not included in the budget totals. For more details, please
                see the Financial Stabilization Efforts and Their Budgetary Effects chapter in the Analytical Perspectives Volume.

          Balance Sheet (in millions of dollars)

                      Identification code 20–4276–0–3–376
                      2012 actual
                      2013 actual

                      ASSETS:

                      1101
                      Federal assets: Fund balances with Treasury
                      60

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

                      1999
                      Total assets
                      833

                      LIABILITIES:

                      2103
                      Federal liabilities: Debt
                      833

                      4999
                      Total liabilities and net position
                      833

             Troubled Asset Relief Program Equity Purchase Program

             Program and Financing (in millions of dollars)

                      Identification code 20–0134–0–1–376
                      2013 actual
                      2014 est.
                      2015 est.

                      Obligations by program activity:

                      Credit program obligations:

                      0705
                      Reestimates of direct loan subsidy
                      339

                      0706
                      Interest on reestimates of direct loan subsidy
                      101

                      0900
                      Total new obligations (object class 41.0)
                      440

                      Budgetary Resources:

                      Budget authority:

                      Appropriations, mandatory:

                      1200
                      Appropriation
                      440

                      1260
                      Appropriations, mandatory (total)
                      440

                      1930
                      Total budgetary resources available
                      440

                      Change in obligated balance:

                      Unpaid obligations:

                      3000
                      Unpaid obligations, brought forward, Oct 1
                      306
                      226

                      3010
                      Obligations incurred, unexpired accounts
                      440

                      3020
                      Outlays (gross)
                      –440

                      3041
                      Recoveries of prior year unpaid obligations, expired
                      –80
                      –226

                      3050
                      Unpaid obligations, end of year
                      226

                      Memorandum (non-add) entries:

                      3100
                      Obligated balance, start of year
                      306
                      226

                      3200
                      Obligated balance, end of year
                      226

                      Budget authority and outlays, net:

                      Mandatory:

                      4090
                      Budget authority, gross
                      440

                      Outlays, gross:

                      4100
                      Outlays from new mandatory authority
                      440

                      4180
                      Budget authority, net (total)
                      440

                      4190
                      Outlays, net (total)
                      440

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

                      Identification code 20–0134–0–1–376
                      2013 actual
                      2014 est.
                      2015 est.

                      Direct loan upward reestimates:

                      135005
                      Legacy Securities Public-Private Investment Program
                      440

                      135999
                      Total upward reestimate budget authority
                      440

                      Direct loan downward reestimates:

                      137001
                      Capital Purchase Program
                      –1,846
                      –994

                      137002
                      AIG Investments
                      –7,169

                      137004
                      Automotive Industry Financing Program (Equity)
                      –468
                      –4,755

                      137005
                      Legacy Securities Public-Private Investment Program

                      –542

                      137006
                      Community Development Capital Initiative
                      –13
                      –26

                      137999
                      Total downward reestimate budget authority
                      –9,496
                      –6,317

             As authorized by the Emergency Economic Stabilization Act of 2008 (EESA) (P.L. 110–343) and required by the Federal Credit
                Reform Act of 1990, as amended, this account records the subsidy costs associated with TARP equity purchase obligations (including
                modifications of equity purchases that resulted from obligations in any year). The subsidy amounts are estimated on a present
                value basis using a risk-adjusted discount rate, as required by EESA. The equity purchase programs serviced by this account
                include the American International Group Investment Program (AIGP), Targeted Investment Program (TIP), Automotive Industry
                Financing Program (AIFP), Public-Private Investment Program (PPIP), Community Development Capital Initiative (CDCI), and the
                Capital Purchase Program (CPP). The AIGP was intended to provide stability and prevent disruptions to financial markets from
                the failure of a systemically significant institution. The TIP was developed to prevent a loss of confidence in critical financial
                institutions, which could have resulted in significant financial market disruptions, threatened the financial strength of
                similarly situated financial institutions, impaired broader financial markets, and undermined the overall economy. The AIFP
                was developed to prevent a significant disruption to the American automotive industry, which would have resulted in widespread
                damage to the U.S. economy. The PPIP was developed to improve the condition of financial institutions by facilitating the
                removal of legacy assets from their balance sheets. The CDCI was designed to increase lending to small businesses in the country's
                hardest-hit communities by investing lower-cost capital in Community Development Financial Institutions. The purpose of the
                CPP was to stabilize the financial system by building the capital base of healthy, viable U.S. financial institutions, which
                in turn would increase the capacity of those institutions to lend to businesses and consumers and support the economy.

             The Dodd-Frank Wall Street Reform and Consumer Protection Act (P.L. 111–203), enacted on July 21, 2010, reduced TARP authority
                to purchase troubled assets from $700 billion to $475 billion; required that repayments of amounts invested under TARP cannot
                be used to increase purchase authority and are dedicated to reducing the Federal debt; and prohibited new obligations for
                any program or initiative that had not been initiated by June 25, 2010.

             The authority to make new financial commitments via the TARP expired on October 3, 2010 under the terms of EESA. However,
                Treasury can continue to execute commitments entered into before October 3, 2010. For more details, please see the Financial
                Stabilization Efforts and Their Budgetary Effects chapter in the Analytical Perspectives volume.

             Troubled Asset Relief Program Equity Purchase Financing Account

             Program and Financing (in millions of dollars)

                      Identification code 20–4278–0–3–376
                      2013 actual
                      2014 est.
                      2015 est.

                      Obligations by program activity:

                      Credit program obligations:

                      0713
                      Payment of interest to Treasury
                      525
                      1,575
                      510

                      0739
                      Disposition Fees
                      20
                      8

                      0742
                      Downward reestimate paid to receipt account
                      8,129
                      3,399

                      0743
                      Interest on downward reestimates
                      1,367
                      2,918

                      0900
                      Total new obligations
                      10,041
                      7,900
                      510

                      Budgetary Resources:

                      Unobligated balance:

                      1000
                      Unobligated balance brought forward, Oct 1
                      16,241
                      538

                      1021
                      Recoveries of prior year unpaid obligations
                      291
                      989

                      1023
                      Unobligated balances applied to repay debt
                      –14,377
                      –1,527

                      1050
                      Unobligated balance (total)
                      2,155

                      Financing authority:

                      Borrowing authority, mandatory:

                      1400
                      Borrowing authority
                      208
                      1,771

                      1440
                      Borrowing authority, mandatory (total)
                      208
                      1,771

                      Spending authority from offsetting collections, mandatory:

                      1800
                      Collected
                      16,988
                      9,445
                      4,574

                      1801
                      Change in uncollected payments, Federal sources
                      –80
                      –226

                      1825
                      Spending authority from offsetting collections applied to repay debt
                      –8,692
                      –3,090
                      –4,064

                      1850
                      Spending auth from offsetting collections, mand (total)
                      8,216
                      6,129
                      510

                      1900
                      Financing authority (total)
                      8,424
                      7,900
                      510

                      1930
                      Total budgetary resources available
                      10,579
                      7,900
                      510

                      Memorandum (non-add) entries:

                      1941
                      Unexpired unobligated balance, end of year
                      538

                      Change in obligated balance:

                      Unpaid obligations:

                      3000
                      Unpaid obligations, brought forward, Oct 1
                      1,276
                      989

                      3010
                      Obligations incurred, unexpired accounts
                      10,041
                      7,900
                      510

                      3020
                      Financing disbursements (gross)
                      –10,037
                      –7,900
                      –510

                      3040
                      Recoveries of prior year unpaid obligations, unexpired
                      –291
                      –989

                      3050
                      Unpaid obligations, end of year
                      989

                      Uncollected payments:

                      3060
                      Uncollected pymts, Fed sources, brought forward, Oct 1
                      –306
                      –226

                      3070
                      Change in uncollected pymts, Fed sources, unexpired
                      80
                      226

                      3090
                      Uncollected pymts, Fed sources, end of year
                      –226

                      Memorandum (non-add) entries:

                      3100
                      Obligated balance, start of year
                      970
                      763

                      3200
                      Obligated balance, end of year
                      763

                      Financing authority and disbursements, net:

                      Mandatory:

                      4090
                      Financing authority, gross
                      8,424
                      7,900
                      510

                      Financing disbursements:

                      4110
                      Financing disbursements, gross
                      10,037
                      7,900
                      510

                      Offsets against gross financing authority and disbursements:

                      Offsetting collections (collected) from:

                      4120
                      Federal sources
                      –440

                      4122
                      Interest on uninvested funds
                      –162
                      –114
                      –398

                      4123
                      Dividends
                      –1,061
                      –243
                      –106

                      4123
                      Warrants
                      –1,387
                      –570
                      –54

                      4123
                      Redemption
                      –13,938
                      –8,518
                      –4,016

                      4130
                      Offsets against gross financing auth and disbursements (total)
                      –16,988
                      –9,445
                      –4,574

                      Additional offsets against financing authority only (total):

                      4140
                      Change in uncollected pymts, Fed sources, unexpired
                      80
                      226

                      4160
                      Financing authority, net (mandatory)
                      –8,484
                      –1,319
                      –4,064

                      4170
                      Financing disbursements, net (mandatory)
                      –6,951
                      –1,545
                      –4,064

                      4180
                      Financing authority, net (total)
                      –8,484
                      –1,319
                      –4,064

                      4190
                      Financing disbursements, net (total)
                      –6,951
                      –1,545
                      –4,064

          Status of Direct Loans (in millions of dollars)

                      Identification code 20–4278–0–3–376
                      2013 actual
                      2014 est.
                      2015 est.

                      Cumulative balance of direct loans outstanding:

                      1210
                      Outstanding, start of year
                      33,786
                      17,368
                      5,638

                      1251
                      Repayments: Repayments and prepayments
                      –13,938
                      –8,518
                      –4,016

                      1263
                      Write-offs for default: Direct loans
                      –2,480
                      –3,212
                      –590

                      1290
                      Outstanding, end of year
                      17,368
                      5,638
                      1,032

             As authorized by the Emergency Economic Stabilization Act of 2008 (P.L. 110–343) and required by the Federal Credit Reform
                Act of 1990, as amended, this non-budgetary account records all cash flows to and from the Government resulting from equity
                purchases obligated in 2008 and beyond (including modifications of equity purchases that resulted from obligations in any
                year). The amounts in this account are a means of financing and are not included in the budget totals. For more details, please
                see the Financial Stabilization Efforts and Their Budgetary Effects chapter in the Analytical Perspectives volume.

          Balance Sheet (in millions of dollars)

                      Identification code 20–4278–0–3–376
                      2012 actual
                      2013 actual

                      ASSETS:

                      1101
                      Federal assets: Fund balances with Treasury
                      17,212
                      1,302

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

                      1401
                      Direct loans receivable, gross
                      33,786
                      17,368

                      1405
                      Allowance for subsidy cost (-)

                      –4,240

                      1405
                      Allowance for subsidy cost (-)
                      –20,221
                      –149

                      1499
                      Net present value of assets related to direct loans
                      13,565
                      12,979

                      1999
                      Total assets
                      30,777
                      14,281

                      LIABILITIES:

                      Federal liabilities:

                      2103
                      Debt
                      30,776
                      14,280

                      2105
                      Other
                      1
                      1

                      2999
                      Total liabilities
                      30,777
                      14,281

                      4999
                      Total liabilities and net position
                      30,777
                      14,281

             Troubled Asset Relief Program, Housing Programs

             Program and Financing (in millions of dollars)

                      Identification code 20–0136–0–1–604
                      2013 actual
                      2014 est.
                      2015 est.

                      Change in obligated balance:

                      Unpaid obligations:

                      3000
                      Unpaid obligations, brought forward, Oct 1
                      40,035
                      28,996
                      23,822

                      3020
                      Outlays (gross)
                      –3,943
                      –5,174
                      –6,174

                      3041
                      Recoveries of prior year unpaid obligations, expired
                      –7,096

                      –936

                      3050
                      Unpaid obligations, end of year
                      28,996
                      23,822
                      16,712

                      Memorandum (non-add) entries:

                      3100
                      Obligated balance, start of year
                      40,035
                      28,996
                      23,822

                      3200
                      Obligated balance, end of year
                      28,996
                      23,822
                      16,712

                      Budget authority and outlays, net:

                      Mandatory:

                      Outlays, gross:

                      4101
                      Outlays from mandatory balances
                      3,943
                      5,174
                      6,174

                      4190
                      Outlays, net (total)
                      3,943
                      5,174
                      6,174

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

                      Identification code 20–0136–0–1–604
                      2013 actual
                      2014 est.
                      2015 est.

                      Guaranteed loan levels supportable by subsidy budget authority:

                      215001
                      FHA Refi Letter of Credit
                      183

                      215999
                      Total loan guarantee levels
                      183

                      Guaranteed loan subsidy (in percent):

                      232001
                      FHA Refi Letter of Credit
                      2.48
                      0.00
                      0.00

                      232999
                      Weighted average subsidy rate
                      2.48
                      0.00
                      0.00

                      Guaranteed loan subsidy budget authority:

                      233001
                      FHA Refi Letter of Credit
                      5

                      233999
                      Total subsidy budget authority
                      5

                      Guaranteed loan subsidy outlays:

                      234001
                      FHA Refi Letter of Credit
                      5

                      234999
                      Total subsidy outlays
                      5

                      Guaranteed loan downward reestimates:

                      237001
                      FHA Refi Letter of Credit

                      –2

                      237999
                      Total downward reestimate subsidy budget authority

                      –2

             The Making Home Affordable (MHA) Program was launched in March 2009 under the authority of sections 101 and 109 of the Emergency
                Economic Stabilization Act of 2008, as amended (EESA) (P.L. 110–343).  On May 30, 2013, the Administration extended the application
                deadline for MHA programs to December 31, 2015. The centerpiece of MHA is its first lien modification program, the Home Affordable
                Modification Program (HAMP), which offers affordable and sustainable mortgage modifications to responsible homeowners at risk
                of losing their homes to foreclosure. Other MHA programs provide temporary mortgage payment relief to unemployed borrowers;
                increase affordability by modifying second mortgages when a corresponding first mortgage is modified under HAMP; assist borrowers
                whose loans are highly overleveraged by encouraging servicers to reduce principal; and for borrowers who are unable to retain
                homeownership, provide a dignified transition to more affordable housing through a short sale or deed-in-lieu of foreclosure.
                To date, more than 2.1 million borrowers have been offered trial modifications under MHA, and nearly 1.3 million homeowners
                have had their mortgage payments permanently reduced by over $500 per month. Additionally, state Housing Finance Agencies
                in eighteen States and the District of Columbia that have been most heavily impacted by the housing crisis, have been allocated
                a total of $7.6 billion under EESA to initiate locally-tailored foreclosure prevention programs, including mortgage payment
                assistance for unemployed borrowers and principal reduction of overleveraged loans. Funds under EESA also support a Federal
                Housing Administration (FHA) refinance program that allows overleveraged homeowners to refinance into a new FHA-insured loan
                if their existing mortgage holders agree to a short refinance and to write down principal. For 2015, no costs are ascribed
                to new FHA guarantees made under this program due to sufficient estimated fees charged by FHA to cover expected losses. For
                more details, please see the Financial Stabilization Efforts and Their Budgetary Effects chapter in the Analytical Perspectives
                volume.

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

             Program and Financing (in millions of dollars)

                      Identification code 20–4329–0–3–371
                      2013 actual
                      2014 est.
                      2015 est.

                      Obligations by program activity:

                      Credit program obligations:

                      0711
                      Default claim payments on principal

                      2
                      2

                      0713
                      Payment of interest to Treasury
                      1

                      1

                      0742
                      Downward reestimate paid to receipt account

                      2

                      0900
                      Total new obligations
                      1
                      4
                      3

                      Budgetary Resources:

                      Unobligated balance:

                      1000
                      Unobligated balance brought forward, Oct 1
                      10
                      14
                      10

                      Financing authority:

                      Spending authority from offsetting collections, mandatory:

                      1800
                      Collected
                      5

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

                      1930
                      Total budgetary resources available
                      15
                      14
                      10

                      Memorandum (non-add) entries:

                      1941
                      Unexpired unobligated balance, end of year
                      14
                      10
                      7

                      Change in obligated balance:

                      Unpaid obligations:

                      3000
                      Unpaid obligations, brought forward, Oct 1

                      2

                      3010
                      Obligations incurred, unexpired accounts
                      1
                      4
                      3

                      3020
                      Financing disbursements (gross)
                      –1
                      –2
                      –3

                      3050
                      Unpaid obligations, end of year

                      2
                      2

                      Memorandum (non-add) entries:

                      3100
                      Obligated balance, start of year

                      2

                      3200
                      Obligated balance, end of year

                      2
                      2

                      Financing authority and disbursements, net:

                      Mandatory:

                      4090
                      Financing authority, gross
                      5

                      Financing disbursements:

                      4110
                      Financing disbursements, gross
                      1
                      2
                      3

                      Offsets against gross financing authority and disbursements:

                      Offsetting collections (collected) from:

                      4120
                      Federal sources
                      –5

                      4190
                      Financing disbursements, net (total)
                      –4
                      2
                      3

          Status of Guaranteed Loans (in millions of dollars)

                      Identification code 20–4329–0–3–371
                      2013 actual
                      2014 est.
                      2015 est.

                      Position with respect to appropriations act limitation on commitments:

                      2131
                      Guaranteed loan commitments exempt from limitation
                      183

                      2150
                      Total guaranteed loan commitments
                      183

                      Cumulative balance of guaranteed loans outstanding:

                      2210
                      Outstanding, start of year
                      307
                      489
                      461

                      2231
                      Disbursements of new guaranteed loans
                      183

                      2251
                      Repayments and prepayments

                      –26
                      –23

                      2263
                      Adjustments: Terminations for default that result in claim payments
                      –1
                      –2
                      –2

                      2290
                      Outstanding, end of year
                      489
                      461
                      436

                      Memorandum:

                      2299
                      Guaranteed amount of guaranteed loans outstanding, end of year

                      57
                      55

          Balance Sheet (in millions of dollars)

                      Identification code 20–4329–0–3–371
                      2012 actual
                      2013 actual

                      ASSETS:

                      1101
                      Federal assets: Fund balances with Treasury
                      11
                      11

                      1999
                      Total assets
                      11
                      11

                      LIABILITIES:

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

                      4999
                      Total liabilities and net position
                      11
                      11

             Special Inspector General for the Troubled Asset Relief Program
             salaries and expensesFor necessary expenses of the Office of the Special Inspector General in carrying out the provisions of the Emergency Economic
             Stabilization Act of 2008 (Public Law 110–343), [$34,923,000] $34,234,000. (Department of the Treasury Appropriations Act, 2014.)
          Program and Financing (in millions of dollars)

                      Identification code 20–0133–0–1–376
                      2013 actual
                      2014 est.
                      2015 est.

                      Obligations by program activity:

                      0001
                      Direct program activity
                      41
                      43
                      46

                      Budgetary Resources:

                      Unobligated balance:

                      1000
                      Unobligated balance brought forward, Oct 1
                      34
                      33
                      25

                      Budget authority:

                      Appropriations, discretionary:

                      1100
                      Appropriation
                      42
                      35
                      34

                      1160
                      Appropriation, discretionary (total)
                      42
                      35
                      34

                      1900
                      Budget authority (total)
                      42
                      35
                      34

                      1930
                      Total budgetary resources available
                      76
                      68
                      59

                      Memorandum (non-add) entries:

                      1940
                      Unobligated balance expiring
                      –2

                      1941
                      Unexpired unobligated balance, end of year
                      33
                      25
                      13

                      Change in obligated balance:

                      Unpaid obligations:

                      3000
                      Unpaid obligations, brought forward, Oct 1
                      10
                      11
                      9

                      3010
                      Obligations incurred, unexpired accounts
                      41
                      43
                      46

                      3020
                      Outlays (gross)
                      –40
                      –45
                      –46

                      3050
                      Unpaid obligations, end of year
                      11
                      9
                      9

                      Memorandum (non-add) entries:

                      3100
                      Obligated balance, start of year
                      10
                      11
                      9

                      3200
                      Obligated balance, end of year
                      11
                      9
                      9

                      Budget authority and outlays, net:

                      Discretionary:

                      4000
                      Budget authority, gross
                      42
                      35
                      34

                      Outlays, gross:

                      4010
                      Outlays from new discretionary authority
                      34
                      28
                      27

                      4011
                      Outlays from discretionary balances
                      4
                      8
                      7

                      4020
                      Outlays, gross (total)
                      38
                      36
                      34

                      Mandatory:

                      Outlays, gross:

                      4101
                      Outlays from mandatory balances
                      2
                      9
                      12

                      4180
                      Budget authority, net (total)
                      42
                      35
                      34

                      4190
                      Outlays, net (total)
                      40
                      45
                      46

             The Office of the Special Inspector General for the Troubled Asset Relief Program (SIGTARP) was established by Section 121
                of the Emergency Economic Stabilization Act of 2008 (EESA). SIGTARP is the only agency solely charged with the mission of
                transparency, oversight, and robust enforcement related to the taxpayer's investments to stabilize financial markets through
                EESA. In order to fulfill its mission, SIGTARP investigates fraud, waste, and abuse related to the Troubled Asset Relief Program
                (TARP), thereby being a voice for, and protecting the interests of taxpayers.

             In 2015, SIGTARP will continue to design and conduct programmatic audits of TARP operations, as well as recipients' compliance
                with their obligations under relevant law and contract. SIGTARP will also continue to conduct and supervise criminal and civil
                investigations into any parties suspected of TARP-related fraud, waste, or abuse.

             SIGTARP received an initial appropriation of $50 million in permanent, indefinite budget authority in EESA, in addition to
                $15 million directed supplemental funding from the Helping Families Save Their Homes Act of 2009 (P.L. 111–22). Beginning
                in 2010, SIGTARP has received annual appropriations to fund its operations.

          Object Classification (in millions of dollars)

                      Identification code 20–0133–0–1–376
                      2013 actual
                      2014 est.
                      2015 est.

                      Direct obligations:

                      Personnel compensation:

                      11.1
                      Full-time permanent
                      20
                      20
                      23

                      11.5
                      Other personnel compensation
                      2
                      2
                      2

                      11.9
                      Total personnel compensation
                      22
                      22
                      25

                      12.1
                      Civilian personnel benefits
                      6
                      6
                      7

                      21.0
                      Travel and transportation of persons
                      1
                      1
                      1

                      25.1
                      Advisory and assistance services
                      4
                      3
                      3

                      25.2
                      Other services from non-Federal sources

                      1
                      1

                      25.3
                      Other goods and services from Federal sources
                      8
                      10
                      9

                      99.9
                      Total new obligations
                      41
                      43
                      46

          Employment Summary

                      Identification code 20–0133–0–1–376
                      2013 actual
                      2014 est.
                      2015 est.

                      1001
                      Direct civilian full-time equivalent employment
                      168
                      192
                      192

             Small Business Lending Fund Program Account

             Program and Financing (in millions of dollars)

                      Identification code 20–0141–0–1–376
                      2013 actual
                      2014 est.
                      2015 est.

                      Obligations by program activity:

                      Credit program obligations:

                      0705
                      Reestimates of direct loan subsidy
                      32
                      25

                      0706
                      Interest on reestimates of direct loan subsidy
                      1
                      2

                      0709
                      Administrative expenses
                      19
                      20
                      17

                      0900
                      Total new obligations
                      52
                      47
                      17

                      Budgetary Resources:

                      Unobligated balance:

                      1000
                      Unobligated balance brought forward, Oct 1

                      7

                      1021
                      Recoveries of prior year unpaid obligations

                      8

                      1050
                      Unobligated balance (total)

                      8
                      7

                      Budget authority:

                      Appropriations, mandatory:

                      1200
                      Appropriation
                      53
                      47
                      17

                      1230
                      Appropriations and/or unobligated balance of appropriations permanently reduced
                      –1
                      –1

                      1260
                      Appropriations, mandatory (total)
                      52
                      46
                      17

                      1930
                      Total budgetary resources available
                      52
                      54
                      24

                      Memorandum (non-add) entries:

                      1941
                      Unexpired unobligated balance, end of year

                      7
                      7

                      Change in obligated balance:

                      Unpaid obligations:

                      3000
                      Unpaid obligations, brought forward, Oct 1
                      17
                      19
                      7

                      3010
                      Obligations incurred, unexpired accounts
                      52
                      47
                      17

                      3020
                      Outlays (gross)
                      –50
                      –51
                      –22

                      3040
                      Recoveries of prior year unpaid obligations, unexpired

                      –8

                      3050
                      Unpaid obligations, end of year
                      19
                      7
                      2

                      Memorandum (non-add) entries:

                      3100
                      Obligated balance, start of year
                      17
                      19
                      7

                      3200
                      Obligated balance, end of year
                      19
                      7
                      2

                      Budget authority and outlays, net:

                      Mandatory:

                      4090
                      Budget authority, gross
                      52
                      46
                      17

                      Outlays, gross:

                      4100
                      Outlays from new mandatory authority
                      47
                      46
                      14

                      4101
                      Outlays from mandatory balances
                      3
                      5
                      8

                      4110
                      Outlays, gross (total)
                      50
                      51
                      22

                      4180
                      Budget authority, net (total)
                      52
                      46
                      17

                      4190
                      Outlays, net (total)
                      50
                      51
                      22

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

                      Identification code 20–0141–0–1–376
                      2013 actual
                      2014 est.
                      2015 est.

                      Direct loan upward reestimates:

                      135001
                      Small Business Lending Fund Investments
                      34
                      27

                      135999
                      Total upward reestimate budget authority
                      34
                      27

                      Direct loan downward reestimates:

                      Administrative expense data:

                      3510
                      Budget authority
                      25
                      20
                      17

                      3580
                      Outlays from balances
                      3
                      3
                      4

                      3590
                      Outlays from new authority
                      13
                      15
                      10

             Enacted into law as part of the Small Business Jobs Act of 2010 (P.L. 111–240), the Small Business Lending Fund (SBLF) is
                a dedicated investment fund that encourages lending to small businesses by providing capital to qualified community banks
                and community development loan funds (CDLFs) with assets of less than $10 billion. Through the SBLF, participating Main Street
                lenders and small businesses can work together to help create jobs and promote economic growth in local communities across
                the Nation.

             In total, the SBLF provided $4.03 billion to 332 community banks and CDLFs in 2011. Since these institutions leverage their
                capital, the SBLF could help increase lending to small businesses in an amount that is multiples of the total capital provided.

             The account totals also include the costs of administering the program, estimated at $17 million for 2015.

          Object Classification (in millions of dollars)

                      Identification code 20–0141–0–1–376
                      2013 actual
                      2014 est.
                      2015 est.

                      Direct obligations:

                      11.1
                      Personnel compensation: Full-time permanent
                      3
                      2
                      2

                      12.1
                      Civilian personnel benefits
                      1
                      1
                      1

                      25.1
                      Advisory and assistance services
                      2
                      2
                      2

                      25.2
                      Other services from non-Federal sources
                      11
                      12
                      9

                      25.3
                      Other goods and services from Federal sources
                      2
                      3
                      3

                      41.0
                      Grants, subsidies, and contributions
                      32
                      25

                      43.0
                      Interest and dividends
                      1
                      2

                      99.9
                      Total new obligations
                      52
                      47
                      17

          Employment Summary

                      Identification code 20–0141–0–1–376
                      2013 actual
                      2014 est.
                      2015 est.

                      1001
                      Direct civilian full-time equivalent employment
                      24
                      19
                      19

             Small Business Lending Fund Financing Account

             Program and Financing (in millions of dollars)

                      Identification code 20–4349–0–3–376
                      2013 actual
                      2014 est.
                      2015 est.

                      Obligations by program activity:

                      Credit program obligations:

                      0713
                      Payment of interest to Treasury
                      82
                      76
                      76

                      0900
                      Total new obligations
                      82
                      76
                      76

                      Budgetary Resources:

                      Unobligated balance:

                      1000
                      Unobligated balance brought forward, Oct 1
                      78
                      73
                      100

                      1023
                      Unobligated balances applied to repay debt
                      –78

                      1050
                      Unobligated balance (total)

                      73
                      100

                      Financing authority:

                      Spending authority from offsetting collections, mandatory:

                      1800
                      Collected
                      477
                      484
                      457

                      1825
                      Spending authority from offsetting collections applied to repay debt
                      –322
                      –381
                      –381

                      1850
                      Spending auth from offsetting collections, mand (total)
                      155
                      103
                      76

                      1900
                      Financing authority (total)
                      155
                      103
                      76

                      1930
                      Total budgetary resources available
                      155
                      176
                      176

                      Memorandum (non-add) entries:

                      1941
                      Unexpired unobligated balance, end of year
                      73
                      100
                      100

                      Change in obligated balance:

                      Unpaid obligations:

                      3010
                      Obligations incurred, unexpired accounts
                      82
                      76
                      76

                      3020
                      Financing disbursements (gross)
                      –82
                      –76
                      –76

                      Financing authority and disbursements, net:

                      Mandatory:

                      4090
                      Financing authority, gross
                      155
                      103
                      76

                      Financing disbursements:

                      4110
                      Financing disbursements, gross
                      82
                      76
                      76

                      Offsets against gross financing authority and disbursements:

                      Offsetting collections (collected) from:

                      4120
                      Federal sources - Upward Reestimates
                      –33
                      –27

                      4122
                      Interest on uninvested funds
                      –4
                      –1
                      –1

                      4123
                      Non-Federal sources - Principal
                      –347
                      –387
                      –387

                      4123
                      Non-Federal sources - Dividends
                      –93
                      –69
                      –69

                      4130
                      Offsets against gross financing auth and disbursements (total)
                      –477
                      –484
                      –457

                      4160
                      Financing authority, net (mandatory)
                      –322
                      –381
                      –381

                      4170
                      Financing disbursements, net (mandatory)
                      –395
                      –408
                      –381

                      4180
                      Financing authority, net (total)
                      –322
                      –381
                      –381

                      4190
                      Financing disbursements, net (total)
                      –395
                      –408
                      –381

          Status of Direct Loans (in millions of dollars)

                      Identification code 20–4349–0–3–376
                      2013 actual
                      2014 est.
                      2015 est.

                      Cumulative balance of direct loans outstanding:

                      1210
                      Outstanding, start of year
                      3,980
                      3,633
                      3,233

                      1251
                      Repayments: Repayments and prepayments
                      –347
                      –387
                      –387

                      1263
                      Write-offs for default: Direct loans

                      –13
                      –13

                      1290
                      Outstanding, end of year
                      3,633
                      3,233
                      2,833

             As authorized by the Small Business Jobs Act of 2010 (P.L. 111–240) and required by the Federal Credit Reform Act of 1990,
                as amended, this non-budgetary account records all cash flows to and from the Government resulting from SBLF obligations.
                The amounts in this account are a means of financing and are not included in the budget totals.

          Balance Sheet (in millions of dollars)

                      Identification code 20–4349–0–3–376
                      2012 actual
                      2013 actual

                      ASSETS:

                      1101
                      Federal assets: Fund balances with Treasury
                      78
                      73

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

                      1401
                      Direct loans receivable, gross
                      3,980
                      3,633

                      1405
                      Allowance for subsidy cost (-)
                      54
                      6

                      1499
                      Net present value of assets related to direct loans
                      4,034
                      3,639

                      1999
                      Total assets
                      4,112
                      3,712

                      LIABILITIES:

                      2103
                      Federal liabilities: Debt
                      4,112
                      3,712

                      4999
                      Total liabilities and net position
                      4,112
                      3,712

             State Small Business Credit Initiative

             Program and Financing (in millions of dollars)

                      Identification code 20–0142–0–1–376
                      2013 actual
                      2014 est.
                      2015 est.

                      Obligations by program activity:

                      0001
                      Administrative Costs
                      7
                      8
                      7

                      0002
                      SSBCI program activity
                      13

                      0900
                      Total new obligations
                      20
                      8
                      7

                      Budgetary Resources:

                      Unobligated balance:

                      1000
                      Unobligated balance brought forward, Oct 1
                      43
                      26
                      21

                      1021
                      Recoveries of prior year unpaid obligations
                      2
                      3

                      1050
                      Unobligated balance (total)
                      45
                      29
                      21

                      Budget authority:

                      Spending authority from offsetting collections, mandatory:

                      1800
                      Collected
                      1

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

                      1900
                      Budget authority (total)
                      1

                      1930
                      Total budgetary resources available
                      46
                      29
                      21

                      Memorandum (non-add) entries:

                      1941
                      Unexpired unobligated balance, end of year
                      26
                      21
                      14

                      Change in obligated balance:

                      Unpaid obligations:

                      3000
                      Unpaid obligations, brought forward, Oct 1
                      920
                      557
                      165

                      3010
                      Obligations incurred, unexpired accounts
                      20
                      8
                      7

                      3020
                      Outlays (gross)
                      –381
                      –397
                      –147

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

                      3050
                      Unpaid obligations, end of year
                      557
                      165
                      25

                      Memorandum (non-add) entries:

                      3100
                      Obligated balance, start of year
                      920
                      557
                      165

                      3200
                      Obligated balance, end of year
                      557
                      165
                      25

                      Budget authority and outlays, net:

                      Mandatory:

                      4090
                      Budget authority, gross
                      1

                      Outlays, gross:

                      4101
                      Outlays from mandatory balances
                      381
                      397
                      147

                      Offsets against gross budget authority and outlays:

                      Offsetting collections (collected) from:

                      4123
                      Non-Federal sources
                      –1

                      4190
                      Outlays, net (total)
                      380
                      397
                      147

          Summary of Budget Authority and Outlays (in millions of dollars)

                      2013 actual
                      2014 est.
                      2015 est.

                      Enacted/requested:

                      Outlays
                      380
                      397
                      147

                      Legislative proposal, subject to PAYGO:

                      Budget Authority

                      1,500

                      Outlays

                      277

                      Total:

                      Budget Authority

                      1,500

                      Outlays
                      380
                      397
                      424

             The Small Business Jobs Act of 2010 (P.L. 111–240) created the State Small Business Credit Initiative (SSBCI), which was funded
                with $1.5 billion, inclusive of administrative costs, to strengthen State programs that support lending to small businesses
                and small manufacturers.  Under the SSBCI, participating States have access to Federal funds for programs that leverage private
                lending and investing to help finance small businesses and manufacturers that are creditworthy, but are having difficulty
                securing the loans or investments they need to expand and create jobs. The SSBCI has allowed States to build on successful
                models for State small business programs, including collateral support programs, capital access programs (CAPs), and loan
                guarantee programs. Existing and new state programs are eligible for support under the SSBCI. The first round of funding is
                already having an impact, with the first $271 million in program expenditures supporting lending and investments of $1.9 billion
                to more than 4,600 small businesses across the country—creating or saving more than 53,000 American jobs. The $1.5 billion
                original investment is expected to result in up to $15 billion in new lending to small businesses in participating States.

             The President's Budget proposes a new authorization of $1.5 billion for SSBCI to build on the momentum of the program's first
                round and strengthen the Federal government's relationships with state economic development agencies, which are highly responsive
                to capital needs in local markets. This additional $1.5 billion would be awarded in two allocations: $1 billion awarded on
                a competitive basis to states best able to target underserved groups, leverage Federal funding, and evaluate results and $500
                million awarded according to a need-based formula based on economic factors such as job losses and pace of economic recovery.

          Object Classification (in millions of dollars)

                      Identification code 20–0142–0–1–376
                      2013 actual
                      2014 est.
                      2015 est.

                      Direct obligations:

                      11.1
                      Personnel compensation: Full-time permanent
                      1
                      2
                      2

                      12.1
                      Civilian personnel benefits
                      1

                      25.1
                      Advisory and assistance services
                      2
                      3
                      2

                      25.3
                      Other goods and services from Federal sources
                      3
                      3
                      3

                      41.0
                      Grants, subsidies, and contributions
                      13

                      99.9
                      Total new obligations
                      20
                      8
                      7

          Employment Summary

                      Identification code 20–0142–0–1–376
                      2013 actual
                      2014 est.
                      2015 est.

                      1001
                      Direct civilian full-time equivalent employment
                      11
                      12
                      11

             State Small Business Credit Initiative

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

                      Identification code 20–0142–4–1–376
                      2013 actual
                      2014 est.
                      2015 est.

                      Obligations by program activity:

                      0001
                      Administrative Costs

                      3

                      0002
                      SSBCI program activity

                      471

                      0900
                      Total new obligations

                      474

                      Budgetary Resources:

                      Unobligated balance:

                      1000
                      Unobligated balance brought forward, Oct 1

                      1,500

                      Budget authority:

                      Appropriations, mandatory:

                      1200
                      Appropriation

                      1,500

                      1260
                      Appropriations, mandatory (total)

                      1,500

                      1900
                      Budget authority (total)

                      1,500

                      1930
                      Total budgetary resources available

                      1,500
                      1,500

                      Memorandum (non-add) entries:

                      1941
                      Unexpired unobligated balance, end of year

                      1,500
                      1,026

                      Change in obligated balance:

                      Unpaid obligations:

                      3010
                      Obligations incurred, unexpired accounts

                      474

                      3020
                      Outlays (gross)

                      –277

                      3050
                      Unpaid obligations, end of year

                      197

                      Memorandum (non-add) entries:

                      3200
                      Obligated balance, end of year

                      197

                      Budget authority and outlays, net:

                      Mandatory:

                      4090
                      Budget authority, gross

                      1,500

                      Outlays, gross:

                      4101
                      Outlays from mandatory balances

                      277

                      4180
                      Budget authority, net (total)

                      1,500

                      4190
                      Outlays, net (total)

                      277

          Object Classification (in millions of dollars)

                      Identification code 20–0142–4–1–376
                      2013 actual
                      2014 est.
                      2015 est.

                      Direct obligations:

                      11.1
                      Personnel compensation: Full-time permanent

                      1

                      25.1
                      Advisory and assistance services

                      2

                      41.0
                      Grants, subsidies, and contributions

                      471

                      99.9
                      Total new obligations

                      474

          Employment Summary

                      Identification code 20–0142–4–1–376
                      2013 actual
                      2014 est.
                      2015 est.

                      1001
                      Direct civilian full-time equivalent employment

                      5

             GSE Preferred Stock Purchase Agreements

             Program and Financing (in millions of dollars)

                      Identification code 20–0125–0–1–371
                      2013 actual
                      2014 est.
                      2015 est.

                      Budgetary Resources:

                      Unobligated balance:

                      1000
                      Unobligated balance brought forward, Oct 1
                      212,515
                      258,050
                      258,050

                      Budget authority:

                      Appropriations, mandatory:

                      1200
                      Appropriation
                      45,535

                      1260
                      Appropriations, mandatory (total)
                      45,535

                      1930
                      Total budgetary resources available
                      258,050
                      258,050
                      258,050

                      Memorandum (non-add) entries:

                      1941
                      Unexpired unobligated balance, end of year
                      258,050
                      258,050
                      258,050

                      Budget authority and outlays, net:

                      Mandatory:

                      4090
                      Budget authority, gross
                      45,535

                      4180
                      Budget authority, net (total)
                      45,535

             In 2008, under temporary authority granted by Section 1117 of the Housing and Economic Recovery Act of 2008 (P.L. 110–289),
                Treasury entered into agreements with Fannie Mae and Freddie Mac (the "GSEs") to purchase senior preferred stock of each GSE
                and to transfer up to $100 billion in funds when needed to ensure that each company maintains a positive net worth. In May
                2009, Treasury increased the Senior Preferred Stock Purchase Agreement (PSPA) funding commitment caps to $200 billion for
                each GSE, and in December 2009 Treasury modified the funding commitment caps in the PSPAs to be the greater of $200 billion
                or $200 billion plus cumulative net worth deficits experienced during 2010–2012, less any surplus remaining as of December
                31, 2012. Based on the financial results reported by each GSE as of December 31, 2012, and under the terms of the PSPAs, the
                cumulative funding commitment cap for Fannie Mae and Freddie Mac was set at $445.5 billion. Treasury's authority to purchase
                obligations or other securities of the GSEs or to increase the funding commitment expired on December 31, 2009.  Under the
                PSPAs, Treasury has maintained the solvency of the GSEs by providing $187.5 billion of investment to the GSEs. The PSPAs also
                require the GSEs to pay dividends to Treasury that are recorded as offsetting receipts and are not reflected in this expenditure
                account. Through December 31, 2013, the GSEs have paid $185.2 billion in dividend payments to Treasury on the senior preferred
                stock.

             GSE Mortgage-Backed Securities Purchase Program Account

             Program and Financing (in millions of dollars)

                      Identification code 20–0126–0–1–371
                      2013 actual
                      2014 est.
                      2015 est.

                      Obligations by program activity:

                      0010
                      Financial Agent Services
                      7
                      8
                      9

                      Credit program obligations:

                      0703
                      Subsidy for modifications of direct loans
                      47

                      0705
                      Reestimates of direct loan subsidy
                      432

                      0706
                      Interest on reestimates of direct loan subsidy
                      105

                      0791
                      Direct program activities, subtotal
                      584

                      0900
                      Total new obligations
                      591
                      8
                      9

                      Budgetary Resources:

                      Budget authority:

                      Appropriations, mandatory:

                      1200
                      Appropriation
                      583

                      1221
                      Appropriations transferred from other accts [20–1802]
                      11
                      9
                      9

                      1230
                      Appropriations and/or unobligated balance of appropriations permanently reduced

                      –1

                      1260
                      Appropriations, mandatory (total)
                      594
                      8
                      9

                      1900
                      Budget authority (total)
                      594
                      8
                      9

                      1930
                      Total budgetary resources available
                      594
                      8
                      9

                      Memorandum (non-add) entries:

                      1940
                      Unobligated balance expiring
                      –3

                      Change in obligated balance:

                      Unpaid obligations:

                      3000
                      Unpaid obligations, brought forward, Oct 1
                      10
                      56
                      3

                      3010
                      Obligations incurred, unexpired accounts
                      591
                      8
                      9

                      3020
                      Outlays (gross)
                      –545
                      –61
                      –9

                      3050
                      Unpaid obligations, end of year
                      56
                      3
                      3

                      Memorandum (non-add) entries:

                      3100
                      Obligated balance, start of year
                      10
                      56
                      3

                      3200
                      Obligated balance, end of year
                      56
                      3
                      3

                      Budget authority and outlays, net:

                      Mandatory:

                      4090
                      Budget authority, gross
                      594
                      8
                      9

                      Outlays, gross:

                      4100
                      Outlays from new mandatory authority
                      543
                      8
                      9

                      4101
                      Outlays from mandatory balances
                      2
                      53

                      4110
                      Outlays, gross (total)
                      545
                      61
                      9

                      4180
                      Budget authority, net (total)
                      594
                      8
                      9

                      4190
                      Outlays, net (total)
                      545
                      61
                      9

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

                      Identification code 20–0126–0–1–371
                      2013 actual
                      2014 est.
                      2015 est.

                      Direct loan upward reestimates:

                      135001
                      GSE MBS Purchases
                      55

                      135002
                      New Issue Bond Program SF
                      461

                      135003
                      New Issue Bond Program MF
                      21

                      135999
                      Total upward reestimate budget authority
                      537

                      Direct loan downward reestimates:

                      137001
                      GSE MBS Purchases
                      –760

                      137002
                      New Issue Bond Program SF

                      –56

                      137003
                      New Issue Bond Program MF

                      –17

                      137999
                      Total downward reestimate budget authority
                      –760
                      –73

             In September 2008, Treasury initiated a temporary program to purchase mortgage-backed securities (MBS) issued by Fannie Mae
                and Freddie Mac, which carry the GSEs' standard guarantee against default. The purpose of the program was to promote liquidity
                in the mortgage market and, thereby, affordable homeownership by stabilizing the interest rate spreads between mortgage rates
                and Treasury issuances. Treasury purchased $226 billion in MBS through December 31, 2009. In March of 2011, Treasury announced
                that it would begin selling off up to $10 billion of its MBS holdings per month, subject to market conditions. Treasury completed
                the orderly disposition of its MBS portfolio on March 19, 2012.

             Beginning in December 2009, Treasury implemented two additional programs as part of the Housing Finance Agencies Initiative
                to support State and local housing financing agencies (HFAs). Treasury purchased a participation interest in the Fannie Mae
                and Freddie Mac Temporary Credit and Liquidity Facilities to establish the Temporary Credit and Liquidity Program (TCLP),
                which provides HFAs with credit and liquidity facilities supporting up to $8.2 billion in existing HFA bonds, and temporarily
                replaces private market facilities that were expiring or imposing unusually high costs to the HFAs due to market conditions.
                The TCLP was originally to remain open to the end of calendar year 2012, but due to continued strain on the market for HFA
                liquidity facilities, Treasury granted an extension to the end of the calendar year 2015 for six HFAs.

             Under the New Issuance Bond Program (NIBP) Treasury purchased $15.3 billion in securities of Fannie Mae and Freddie Mac backed
                by new HFA housing bonds, supporting over 135,000 of new mortgages and 40,000 rental housing units for working families. The
                original deadline for HFAs to use NIBP funds was December 31, 2010, but Treasury granted two one-year extensions until the
                end of 2012. The authority for all of the programs displayed in this account was provided in Section 1117 of the Housing and
                Economic Recovery Act of 2008 (P.L. 110–289). As required by the Federal Credit Reform Act of 1990, this account records the
                subsidy costs associated with the GSE MBS purchase and State HFA programs, which are treated as direct loans for budget execution.
                The subsidy amounts are estimated on a present value basis.

          Object Classification (in millions of dollars)

                      Identification code 20–0126–0–1–371
                      2013 actual
                      2014 est.
                      2015 est.

                      Direct obligations:

                      25.1
                      Advisory and assistance services
                      7
                      8
                      9

                      41.0
                      Grants, subsidies, and contributions
                      584

                      99.9
                      Total new obligations
                      591
                      8
                      9

             GSE Mortgage-Backed Securities Purchase Direct Loan Financing Account

             Program and Financing (in millions of dollars)

                      Identification code 20–4272–0–3–371
                      2013 actual
                      2014 est.
                      2015 est.

                      Obligations by program activity:

                      Credit program obligations:

                      0742
                      Downward reestimate paid to receipt account
                      752

                      0743
                      Interest on downward reestimates
                      8

                      0900
                      Total new obligations
                      760

                      Budgetary Resources:

                      Unobligated balance:

                      1000
                      Unobligated balance brought forward, Oct 1
                      705

                      Financing authority:

                      Spending authority from offsetting collections, mandatory:

                      1800
                      Collected
                      55

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

                      1900
                      Financing authority (total)
                      55

                      1930
                      Total budgetary resources available
                      760

                      Change in obligated balance:

                      Unpaid obligations:

                      3010
                      Obligations incurred, unexpired accounts
                      760

                      3020
                      Financing disbursements (gross)
                      –760

                      Financing authority and disbursements, net:

                      Mandatory:

                      4090
                      Budget authority, gross
                      55

                      Financing disbursements:

                      4110
                      Financing disbursements, gross
                      760

                      Offsets against gross financing authority and disbursements:

                      Offsetting collections (collected) from:

                      4120
                      Federal sources Upward Reestimate (Interest)
                      –55

                      4190
                      Financing disbursements, net (total)
                      705

             As required by the Federal Credit Reform Act of 1990, this non-budgetary account records all cash flows to and from the Government
                resulting from GSE MBS Purchase Program purchases. The amounts in the account are a means of financing and are not included
                in the budget totals. The MBS Purchase Program is now closed and all activity in this account has ceased as of September 30,
                2013.

          Balance Sheet (in millions of dollars)

                      Identification code 20–4272–0–3–371
                      2012 actual
                      2013 actual

                      ASSETS:

                      1101
                      Federal assets: Fund balances with Treasury
                      705
                      705

                      1999
                      Total assets
                      705
                      705

                      LIABILITIES:

                      2105
                      Federal liabilities: Other Liabilities without Related Budgetary Obligations
                      705
                      705

                      2999
                      Total liabilities
                      705
                      705

                      4999
                      Total liabilities and net position
                      705
                      705

             State HFA Direct Loan Financing Account

             Program and Financing (in millions of dollars)

                      Identification code 20–4298–0–3–371
                      2013 actual
                      2014 est.
                      2015 est.

                      Obligations by program activity:

                      Credit program obligations:

                      0713
                      Payment of interest to Treasury
                      431
                      329
                      307

                      0742
                      Downward reestimate paid to receipt account

                      63

                      0743
                      Interest on downward reestimates

                      10

                      0900
                      Total new obligations
                      431
                      402
                      307

                      Budgetary Resources:

                      Unobligated balance:

                      1000
                      Unobligated balance brought forward, Oct 1
                      377
                      431

                      1021
                      Recoveries of prior year unpaid obligations
                      2,135

                      1023
                      Unobligated balances applied to repay debt
                      –485
                      –431

                      1024
                      Unobligated balance of borrowing authority withdrawn
                      –1,991

                      1050
                      Unobligated balance (total)
                      36

                      Financing authority:

                      Spending authority from offsetting collections, mandatory:

                      1800
                      Collected
                      5,229
                      934
                      910

                      1801
                      Change in uncollected payments, Federal sources
                      47

                      1825
                      Spending authority from offsetting collections applied to repay debt
                      –4,450
                      –532
                      –603

                      1850
                      Spending auth from offsetting collections, mand (total)
                      826
                      402
                      307

                      1900
                      Financing authority (total)
                      826
                      402
                      307

                      1930
                      Total budgetary resources available
                      862
                      402
                      307

                      Memorandum (non-add) entries:

                      1941
                      Unexpired unobligated balance, end of year
                      431

                      Change in obligated balance:

                      Unpaid obligations:

                      3000
                      Unpaid obligations, brought forward, Oct 1
                      4,421
                      2,286
                      2,286

                      3010
                      Obligations incurred, unexpired accounts
                      431
                      402
                      307

                      3020
                      Financing disbursements (gross)
                      –431
                      –402
                      –307

                      3040
                      Recoveries of prior year unpaid obligations, unexpired
                      –2,135

                      3050
                      Unpaid obligations, end of year
                      2,286
                      2,286
                      2,286

                      Uncollected payments:

                      3060
                      Uncollected pymts, Fed sources, brought forward, Oct 1
                      –6
                      –53
                      –53

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

                      3090
                      Uncollected pymts, Fed sources, end of year
                      –53
                      –53
                      –53

                      Memorandum (non-add) entries:

                      3100
                      Obligated balance, start of year
                      4,415
                      2,233
                      2,233

                      3200
                      Obligated balance, end of year
                      2,233
                      2,233
                      2,233

                      Financing authority and disbursements, net:

                      Mandatory:

                      4090
                      Financing authority, gross
                      826
                      402
                      307

                      Financing disbursements:

                      4110
                      Financing disbursements, gross
                      431
                      402
                      307

                      Offsets against gross financing authority and disbursements:

                      Offsetting collections (collected) from:

                      4120
                      Federal sources
                      –482

                      4122
                      Interest on uninvested funds
                      –36
                      –20
                      –20

                      4123
                      Non-Federal sources - Interest
                      –335
                      –254
                      –237

                      4123
                      Non-Federal sources - Principal
                      –4,349
                      –646
                      –644

                      4123
                      Non-Federal sources - Other
                      –27
                      –14
                      –9

                      4130
                      Offsets against gross financing auth and disbursements (total)
                      –5,229
                      –934
                      –910

                      Additional offsets against financing authority only (total):

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

                      4160
                      Financing authority, net (mandatory)
                      –4,450
                      –532
                      –603

                      4170
                      Financing disbursements, net (mandatory)
                      –4,798
                      –532
                      –603

                      4180
                      Financing authority, net (total)
                      –4,450
                      –532
                      –603

                      4190
                      Financing disbursements, net (total)
                      –4,798
                      –532
                      –603

          Status of Direct Loans (in millions of dollars)

                      Identification code 20–4298–0–3–371
                      2013 actual
                      2014 est.
                      2015 est.

                      Cumulative balance of direct loans outstanding:

                      1210
                      Outstanding, start of year
                      13,683
                      9,335
                      8,689

                      1231
                      Disbursements: Direct loan disbursements

                      1251
                      Repayments: Repayments and prepayments
                      –4,348
                      –646
                      –644

                      1290
                      Outstanding, end of year
                      9,335
                      8,689
                      8,045

             As required by the Federal Credit Reform Act of 1990, this non-budgetary account records all cash flows to and from the Government
                resulting from the Treasury state HFA programs. The amounts in the account are a means of financing and are not included in
                the budget totals.

          Balance Sheet (in millions of dollars)

                      Identification code 20–4298–0–3–371
                      2012 actual
                      2013 actual

                      ASSETS:

                      1101
                      Federal assets: Fund balances with Treasury
                      658
                      520

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

                      1401
                      Direct loans receivable, gross
                      13,683
                      9,335

                      1405
                      Allowance for subsidy cost (-)
                      –539
                      –916

                      1499
                      Net present value of assets related to direct loans
                      13,144
                      8,419

                      1999
                      Total assets
                      13,802
                      8,939

                      LIABILITIES:

                      2103
                      Federal liabilities: Debt
                      13,802
                      8,939

                      4999
                      Total liabilities and net position
                      13,802
                      8,939

          Trust Funds
             Capital Magnet Fund, Community Develpment Financial Institutions

             Gifts and Bequests

             Program and Financing (in millions of dollars)

                      Identification code 20–8790–0–7–803
                      2013 actual
                      2014 est.
                      2015 est.

                      Budgetary Resources:

                      Unobligated balance:

                      1000
                      Unobligated balance brought forward, Oct 1
                      1
                      1
                      1

                      1930
                      Total budgetary resources available
                      1
                      1
                      1

                      Memorandum (non-add) entries:

                      1941
                      Unexpired unobligated balance, end of year
                      1
                      1
                      1

                      Memorandum (non-add) entries:

                      5000
                      Total investments, SOY: Federal securities: Par value
                      1
                      1
                      1

                      5001
                      Total investments, EOY: Federal securities: Par value
                      1
                      1
                      1

             This account was established pursuant to 31 U.S.C. 321 to receive gifts and bequests to the Department. These funds support
                the restoration of the Treasury building and historical collection of art, furniture, and artifacts owned by the Department.
                Recent Treasury building gifts have funded the restoration of the trompe l'oeil wall decoration, the Cash Room ceiling, the
                monumental West Dome, and the West Lobby finishes and chandelier. The fund is also used as an endowment for Treasury's restored
                rooms.

             Financial Crimes Enforcement Network

             Federal Funds
             Salaries and ExpensesFor necessary expenses of the Financial Crimes Enforcement Network, including hire of passenger motor vehicles; travel and
             training expenses of non-Federal and foreign government personnel to attend meetings and training concerned with domestic
             and foreign financial intelligence activities, law enforcement, and financial regulation; services authorized by 5 U.S.C.
             3109; not to exceed $14,000 for official reception and representation expenses; and for assistance to Federal law enforcement agencies, with or without
             reimbursement, [$112,000,000] $108,661,000, of which not to exceed $34,335,000 shall remain available until September 30, [2016] 2017. (Department of the Treasury Appropriations Act, 2014.)
          Program and Financing (in millions of dollars)

                      Identification code 20–0173–0–1–751
                      2013 actual
                      2014 est.
                      2015 est.

                      Obligations by program activity:

                      0001
                      BSA administration and Analysis
                      97
                      112
                      109

                      0801
                      Reimbursable program
                      1
                      3
                      3

                      0900
                      Total new obligations
                      98
                      115
                      112

                      Budgetary Resources:

                      Unobligated balance:

                      1000
                      Unobligated balance brought forward, Oct 1
                      32
                      40
                      40

                      Budget authority:

                      Appropriations, discretionary:

                      1100
                      Appropriation
                      111
                      112
                      109

                      1130
                      Appropriations permanently reduced
                      –6

                      1160
                      Appropriation, discretionary (total)
                      105
                      112
                      109

                      Spending authority from offsetting collections, discretionary:

                      1700
                      Collected

                      3
                      3

                      1701
                      Change in uncollected payments, Federal sources
                      2

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

                      1900
                      Budget authority (total)
                      107
                      115
                      112

                      1930
                      Total budgetary resources available
                      139
                      155
                      152

                      Memorandum (non-add) entries:

                      1940
                      Unobligated balance expiring
                      –1

                      1941
                      Unexpired unobligated balance, end of year
                      40
                      40
                      40

                      Change in obligated balance:

                      Unpaid obligations:

                      3000
                      Unpaid obligations, brought forward, Oct 1
                      35
                      23
                      23

                      3010
                      Obligations incurred, unexpired accounts
                      98
                      115
                      112

                      3011
                      Obligations incurred, expired accounts
                      3

                      3020
                      Outlays (gross)
                      –109
                      –115
                      –113

                      3041
                      Recoveries of prior year unpaid obligations, expired
                      –4

                      3050
                      Unpaid obligations, end of year
                      23
                      23
                      22

                      Uncollected payments:

                      3060
                      Uncollected pymts, Fed sources, brought forward, Oct 1
                      –7
                      –3
                      –3

                      3070
                      Change in uncollected pymts, Fed sources, unexpired
                      –2

                      3071
                      Change in uncollected pymts, Fed sources, expired
                      6

                      3090
                      Uncollected pymts, Fed sources, end of year
                      –3
                      –3
                      –3

                      Memorandum (non-add) entries:

                      3100
                      Obligated balance, start of year
                      28
                      20
                      20

                      3200
                      Obligated balance, end of year
                      20
                      20
                      19

                      Budget authority and outlays, net:

                      Discretionary:

                      4000
                      Budget authority, gross
                      107
                      115
                      112

                      Outlays, gross:

                      4010
                      Outlays from new discretionary authority
                      67
                      87
                      85

                      4011
                      Outlays from discretionary balances
                      42
                      28
                      28

                      4020
                      Outlays, gross (total)
                      109
                      115
                      113

                      Offsets against gross budget authority and outlays:

                      Offsetting collections (collected) from:

                      4030
                      Federal sources
                      –6
                      –3
                      –3

                      Additional offsets against gross budget authority only:

                      4050
                      Change in uncollected pymts, Fed sources, unexpired
                      –2

                      4052
                      Offsetting collections credited to expired accounts
                      6

                      4060
                      Additional offsets against budget authority only (total)
                      4

                      4070
                      Budget authority, net (discretionary)
                      105
                      112
                      109

                      4080
                      Outlays, net (discretionary)
                      103
                      112
                      110

                      4180
                      Budget authority, net (total)
                      105
                      112
                      109

                      4190
                      Outlays, net (total)
                      103
                      112
                      110

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

          Object Classification (in millions of dollars)

                      Identification code 20–0173–0–1–751
                      2013 actual
                      2014 est.
                      2015 est.

                      Direct obligations:

                      11.1
                      Personnel compensation: Full-time permanent
                      34
                      40
                      41

                      12.1
                      Civilian personnel benefits
                      10
                      11
                      12

                      21.0
                      Travel and transportation of persons
                      1
                      1
                      1

                      23.1
                      Rental payments to GSA
                      5
                      6
                      6

                      23.3
                      Communications, utilities, and miscellaneous charges
                      1
                      2
                      2

                      25.1
                      Advisory and assistance services
                      4
                      1
                      1

                      25.2
                      Other services from non-Federal sources
                      8
                      15
                      12

                      25.3
                      Other goods and services from Federal sources
                      9
                      8
                      8

                      25.4
                      Operation and maintenance of facilities
                      1
                      1
                      1

                      25.7
                      Operation and maintenance of equipment
                      18
                      18
                      18

                      26.0
                      Supplies and materials
                      1
                      1
                      1

                      31.0
                      Equipment
                      5
                      8
                      6

                      99.0
                      Direct obligations
                      97
                      112
                      109

                      99.0
                      Reimbursable obligations
                      1
                      3
                      3

                      99.9
                      Total new obligations
                      98
                      115
                      112

          Employment Summary

                      Identification code 20–0173–0–1–751
                      2013 actual
                      2014 est.
                      2015 est.

                      1001
                      Direct civilian full-time equivalent employment
                      300
                      345
                      345

                      2001
                      Reimbursable civilian full-time equivalent employment
                      2
                      1
                      1

             Fiscal Service

             Federal Funds
             Salaries and ExpensesFor necessary expenses of operations of the Bureau of the Fiscal Service, [$360,165,000] $348,184,000; of which not to exceed $4,210,000, to remain available until September 30, [2016] 2017, is for information systems modernization initiatives; [of which $8,740,000 shall remain available until September 30, 2016 for expenses related to the consolidation of the Financial
             Management Service and the Bureau of the Public Debt;] and of which $5,000 shall be available for official reception and representation expenses.

          In addition, $165,000, to be derived from the Oil Spill Liability Trust Fund to reimburse administrative and personnel expenses
             for financial management of the Fund, as authorized by section 1012 of Public Law 101–380. (Department of the Treasury Appropriations Act, 2014.)
          Special and Trust Fund Receipts (in millions of dollars)

                      Identification code 20–0520–0–1–800
                      2013 actual
                      2014 est.
                      2015 est.

                      0100
                      Balance, start of year
                      3
                      9
                      34

                      Receipts:

                      0220
                      Debt Collection, Non-federal Receipts
                      113
                      96
                      96

                      0240
                      Debt Collection, Federal Receipts

                      17
                      17

                      0299
                      Total receipts and collections
                      113
                      113
                      113

                      0400
                      Total: Balances and collections
                      116
                      122
                      147

                      Appropriations:

                      0500
                      Salaries and Expenses
                      –113
                      –83
                      –105

                      0501
                      Salaries and Expenses

                      –6

                      0502
                      Salaries and Expenses
                      6
                      1

                      0599
                      Total appropriations
                      –107
                      –88
                      –105

                      0799
                      Balance, end of year
                      9
                      34
                      42

          Program and Financing (in millions of dollars)

                      Identification code 20–0520–0–1–800
                      2013 actual
                      2014 est.
                      2015 est.

                      Obligations by program activity:

                      0001
                      Collections
                      23
                      22
                      24

                      0002
                      Debt Collection
                      95
                      88
                      105

                      0003
                      DoNOT Pay  Business Center
                      8
                      5
                      5

                      0004
                      Government Agency Investment Services
                      16
                      14
                      13

                      0005
                      Government-wide Accounting and Reporting
                      84
                      65
                      65

                      0006
                      Payments
                      108
                      127
                      122

                      0007
                      Retail Securities Services
                      107
                      101
                      95

                      0008
                      Summary Debt Accounting
                      18
                      5
                      4

                      0009
                      Wholesale Securities Services
                      15
                      22
                      19

                      0799
                      Total direct obligations
                      474
                      449
                      452

                      0801
                      Reimbursable program activity
                      157
                      150
                      137

                      0900
                      Total new obligations
                      631
                      599
                      589

                      Budgetary Resources:

                      Unobligated balance:

                      1000
                      Unobligated balance brought forward, Oct 1
                      114
                      114
                      118

                      1001
                      Discretionary unobligated balance brought fwd, Oct 1

                      114

                      1012
                      Unobligated balance transfers between expired and unexpired accounts
                      1
                      3
                      3

                      1021
                      Recoveries of prior year unpaid obligations

                      2
                      2

                      1050
                      Unobligated balance (total)
                      115
                      119
                      123

                      Budget authority:

                      Appropriations, discretionary:

                      1100
                      Appropriation
                      391
                      360
                      348

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

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

                      1130
                      Appropriations permanently reduced
                      –20

                      1160
                      Appropriation, discretionary (total)
                      371
                      360
                      348

                      Appropriations, mandatory:

                      1201
                      Special Fund 20–5445
                      113
                      83
                      105

                      1203
                      Appropriation (previously unavailable)

                      6

                      1232
                      Appropriations and/or unobligated balance of appropriations temporarily reduced
                      –6
                      –1

                      1260
                      Appropriations, mandatory (total)
                      107
                      88
                      105

                      Spending authority from offsetting collections, discretionary:

                      1700
                      Collected
                      134
                      150
                      137

                      1701
                      Change in uncollected payments, Federal sources
                      23

                      1750
                      Spending auth from offsetting collections, disc (total)
                      157
                      150
                      137

                      1900
                      Budget authority (total)
                      635
                      598
                      590

                      1930
                      Total budgetary resources available
                      750
                      717
                      713

                      Memorandum (non-add) entries:

                      1940
                      Unobligated balance expiring
                      –5

                      1941
                      Unexpired unobligated balance, end of year
                      114
                      118
                      124

                      Special and non-revolving trust funds:

                      1951
                      Unobligated balance expiring
                      1
                      2
                      2

                      1952
                      Expired unobligated balance, start of year
                      6
                      4
                      4

                      1953
                      Expired unobligated balance, end of year
                      6
                      4
                      4

                      1955
                      Unobligated balances withdrawn and returned to general fund
                      2

                      Change in obligated balance:

                      Unpaid obligations:

                      3000
                      Unpaid obligations, brought forward, Oct 1
                      109
                      135
                      143

                      3010
                      Obligations incurred, unexpired accounts
                      631
                      599
                      589

                      3011
                      Obligations incurred, expired accounts
                      5

                      3020
                      Outlays (gross)
                      –596
                      –589
                      –582

                      3040
                      Recoveries of prior year unpaid obligations, unexpired

                      –2
                      –2

                      3041
                      Recoveries of prior year unpaid obligations, expired
                      –14

                      3050
                      Unpaid obligations, end of year
                      135
                      143
                      148

                      Uncollected payments:

                      3060
                      Uncollected pymts, Fed sources, brought forward, Oct 1
                      –25
                      –30
                      –30

                      3070
                      Change in uncollected pymts, Fed sources, unexpired
                      –23

                      3071
                      Change in uncollected pymts, Fed sources, expired
                      18

                      3090
                      Uncollected pymts, Fed sources, end of year
                      –30
                      –30
                      –30

                      Memorandum (non-add) entries:

                      3100
                      Obligated balance, start of year
                      84
                      105
                      113

                      3200
                      Obligated balance, end of year
                      105
                      113
                      118

                      Budget authority and outlays, net:

                      Discretionary:

                      4000
                      Budget authority, gross
                      528
                      510
                      485

                      Outlays, gross:

                      4010
                      Outlays from new discretionary authority
                      447
                      421
                      400

                      4011
                      Outlays from discretionary balances
                      53
                      63
                      90

                      4020
                      Outlays, gross (total)
                      500
                      484
                      490

                      Offsets against gross budget authority and outlays:

                      Offsetting collections (collected) from:

                      4030
                      Baseline Program [Text]
                      –149
                      –150
                      –137

                      4033
                      Baseline Program [Text]
                      –1

                      4040
                      Offsets against gross budget authority  and outlays (total)
                      –150
                      –150
                      –137

                      Additional offsets against gross budget authority only:

                      4050
                      Change in uncollected pymts, Fed sources, unexpired
                      –23

                      4052
                      Offsetting collections credited to expired accounts
                      16

                      4060
                      Additional offsets against budget authority only (total)
                      –7

                      4070
                      Budget authority, net (discretionary)
                      371
                      360
                      348

                      4080
                      Outlays, net (discretionary)
                      350
                      334
                      353

                      Mandatory:

                      4090
                      Budget authority, gross
                      107
                      88
                      105

                      Outlays, gross:

                      4100
                      Outlays from new mandatory authority
                      5
                      5
                      6

                      4101
                      Outlays from mandatory balances
                      91
                      100
                      86

                      4110
                      Outlays, gross (total)
                      96
                      105
                      92

                      4180
                      Budget authority, net (total)
                      478
                      448
                      453

                      4190
                      Outlays, net (total)
                      446
                      439
                      445

                      Memorandum (non-add) entries:

                      5092
                      Unavailable balance, SOY: Appropriations

                      6

                      5093
                      Unavailable balance, EOY: Appropriations

                      6

             On October 7, 2012, the administrative operations provided under the Bureau of the Public Debt and the Financial Management
                Service were consolidated into the Bureau of the Fiscal Service (Fiscal Service). The mission of the Fiscal Service is to
                promote the financial integrity and operational efficiency of the U.S. Government through exceptional accounting, borrowing,
                collections, payments, and shared services. Fiscal Service plays a key role in strengthening the Department's leadership in
                financial management across the Federal Government while maintaining existing core Federal financial management operations.
                This includes providing the disbursement of Federal Government payments and receipts; collecting delinquent debt; providing
                Government-wide accounting and reporting services; borrowing the money needed to operate the Federal Government; accounting
                for the debt; and providing accounting and other reimbursable services to Government agencies.

             Additionally in FY 2014, Fiscal Service took a Government-wide leadership role in spending transparency with the transfer
                of the responsibility to maintain USAspending.gov from GSA. In FY 2015, Fiscal Service will make investments in USAspending.gov
                to improve both the functionality and the information transparency of the website.

             The Budget provides resources to support the core operational activities of the Fiscal Service, with a focus on increasing
                the number of electronic transactions with the public; reducing improper payments; improving the effectiveness of debt collection
                activities; and developing new solutions for streamlining Government-wide accounting.

          Object Classification (in millions of dollars)

                      Identification code 20–0520–0–1–800
                      2013 actual
                      2014 est.
                      2015 est.

                      Direct obligations:

                      Personnel compensation:

                      11.1
                      Full-time permanent
                      166
                      194
                      193

                      11.3
                      Other than full-time permanent
                      2
                      2
                      2

                      11.5
                      Other personnel compensation
                      2
                      7
                      7

                      11.8
                      Special personal services payments

                      36
                      36

                      11.9
                      Total personnel compensation
                      170
                      239
                      238

                      12.1
                      Civilian personnel benefits
                      49
                      51
                      54

                      13.0
                      Benefits for former personnel
                      4
                      1

                      21.0
                      Travel and transportation of persons
                      2
                      3
                      4

                      22.0
                      Transportation of things

                      1

                      23.1
                      Rental payments to GSA
                      25
                      26
                      30

                      23.2
                      Rental payments to others
                      1
                      1
                      1

                      23.3
                      Communications, utilities, and miscellaneous charges
                      14
                      13
                      13

                      24.0
                      Printing and reproduction

                      1
                      1

                      25.1
                      Advisory and assistance services
                      19
                      15
                      15

                      25.2
                      Other services from non-Federal sources
                      54
                      26
                      23

                      25.3
                      Other goods and services from Federal sources
                      120
                      43
                      45

                      25.4
                      Operation and maintenance of facilities
                      2
                      1
                      1

                      25.7
                      Operation and maintenance of equipment
                      5
                      9
                      9

                      26.0
                      Supplies and materials
                      3
                      4
                      4

                      31.0
                      Equipment
                      4
                      12
                      8

                      32.0
                      Land and structures
                      2
                      4
                      5

                      99.0
                      Direct obligations
                      474
                      449
                      452

                      99.0
                      Reimbursable obligations
                      156
                      150
                      137

                      99.5
                      Below reporting threshold
                      1

                      99.9
                      Total new obligations
                      631
                      599
                      589

          Employment Summary

                      Identification code 20–0520–0–1–800
                      2013 actual
                      2014 est.
                      2015 est.

                      1001
                      Direct civilian full-time equivalent employment
                      1,904
                      2,136
                      2,096

                      2001
                      Reimbursable civilian full-time equivalent employment
                      279
                      254
                      254

             Payment to the Yankton Sioux Tribe Development Trust Fund

             Program and Financing (in millions of dollars)

                      Identification code 20–1888–0–1–452
                      2013 actual
                      2014 est.
                      2015 est.

                      Obligations by program activity:

                      0001
                      Direct program activity

                      33

                      0900
                      Total new obligations (object class 94.0)

                      33

                      Budgetary Resources:

                      Budget authority:

                      Appropriations, mandatory:

                      1200
                      Appropriation

                      33

                      1260
                      Appropriations, mandatory (total)

                      33

                      1930
                      Total budgetary resources available

                      33

                      Change in obligated balance:

                      Unpaid obligations:

                      3010
                      Obligations incurred, unexpired accounts

                      33

                      3020
                      Outlays (gross)

                      –33

                      Budget authority and outlays, net:

                      Mandatory:

                      4090
                      Budget authority, gross

                      33

                      Outlays, gross:

                      4100
                      Outlays from new mandatory authority

                      33

                      4180
                      Budget authority, net (total)

                      33

                      4190
                      Outlays, net (total)

                      33

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

             Payment to the Santee Sioux Tribe Development Trust Fund

             Program and Financing (in millions of dollars)

                      Identification code 20–1887–0–1–452
                      2013 actual
                      2014 est.
                      2015 est.

                      Obligations by program activity:

                      0001
                      Direct program activity

                      7

                      0900
                      Total new obligations (object class 94.0)

                      7

                      Budgetary Resources:

                      Budget authority:

                      Appropriations, mandatory:

                      1200
                      Appropriation

                      7

                      1260
                      Appropriations, mandatory (total)

                      7

                      1930
                      Total budgetary resources available

                      7

                      Change in obligated balance:

                      Unpaid obligations:

                      3010
                      Obligations incurred, unexpired accounts

                      7

                      3020
                      Outlays (gross)

                      –7

                      Budget authority and outlays, net:

                      Mandatory:

                      4090
                      Budget authority, gross

                      7

                      Outlays, gross:

                      4100
                      Outlays from new mandatory authority

                      7

                      4180
                      Budget authority, net (total)

                      7

                      4190
                      Outlays, net (total)

                      7

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

             Reimbursements to Federal Reserve Banks

             Program and Financing (in millions of dollars)

                      Identification code 20–0562–0–1–803
                      2013 actual
                      2014 est.
                      2015 est.

                      Obligations by program activity:

                      0001
                      Direct program activity
                      108
                      110
                      110

                      0900
                      Total new obligations (object class 25.3)
                      108
                      110
                      110

                      Budgetary Resources:

                      Budget authority:

                      Appropriations, mandatory:

                      1200
                      Appropriation
                      108
                      110
                      110

                      1260
                      Appropriations, mandatory (total)
                      108
                      110
                      110

                      1930
                      Total budgetary resources available
                      108
                      110
                      110

                      Change in obligated balance:

                      Unpaid obligations:

                      3000
                      Unpaid obligations, brought forward, Oct 1
                      28
                      26
                      25

                      3010
                      Obligations incurred, unexpired accounts
                      108
                      110
                      110

                      3020
                      Outlays (gross)
                      –110
                      –111
                      –111

                      3050
                      Unpaid obligations, end of year
                      26
                      25
                      24

                      Memorandum (non-add) entries:

                      3100
                      Obligated balance, start of year
                      28
                      26
                      25

                      3200
                      Obligated balance, end of year
                      26
                      25
                      24

                      Budget authority and outlays, net:

                      Mandatory:

                      4090
                      Budget authority, gross
                      108
                      110
                      110

                      Outlays, gross:

                      4100
                      Outlays from new mandatory authority
                      82
                      83
                      83

                      4101
                      Outlays from mandatory balances
                      28
                      28
                      28

                      4110
                      Outlays, gross (total)
                      110
                      111
                      111

                      4180
                      Budget authority, net (total)
                      108
                      110
                      110

                      4190
                      Outlays, net (total)
                      110
                      111
                      111

             This fund was established by the Treasury, Postal Service and General Government Appropriations Act of 1991 (P.L. 101–509,
                104 Stat. 1394) as a permanent, indefinite appropriation to reimburse the Federal Reserve Banks for acting as fiscal agents
                of the Federal Government in support of financing the public debt.

             Payment to the Resolution Funding Corporation

             Program and Financing (in millions of dollars)

                      Identification code 20–1851–0–1–908
                      2013 actual
                      2014 est.
                      2015 est.

                      Obligations by program activity:

                      0001
                      Direct program activity
                      2,503
                      2,628
                      2,628

                      0900
                      Total new obligations (object class 41.0)
                      2,503
                      2,628
                      2,628

                      Budgetary Resources:

                      Budget authority:

                      Appropriations, mandatory:

                      1200
                      Appropriation
                      2,503
                      2,628
                      2,628

                      1260
                      Appropriations, mandatory (total)
                      2,503
                      2,628
                      2,628

                      1930
                      Total budgetary resources available
                      2,503
                      2,628
                      2,628

                      Change in obligated balance:

                      Unpaid obligations:

                      3010
                      Obligations incurred, unexpired accounts
                      2,503
                      2,628
                      2,628

                      3020
                      Outlays (gross)
                      –2,503
                      –2,628
                      –2,628

                      Budget authority and outlays, net:

                      Mandatory:

                      4090
                      Budget authority, gross
                      2,503
                      2,628
                      2,628

                      Outlays, gross:

                      4100
                      Outlays from new mandatory authority
                      2,503
                      2,628
                      2,628

                      4180
                      Budget authority, net (total)
                      2,503
                      2,628
                      2,628

                      4190
                      Outlays, net (total)
                      2,503
                      2,628
                      2,628

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

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

             Federal Reserve Bank Reimbursement Fund

             Program and Financing (in millions of dollars)

                      Identification code 20–1884–0–1–803
                      2013 actual
                      2014 est.
                      2015 est.

                      Obligations by program activity:

                      0001
                      Federal Reserve Bank services
                      379
                      395
                      395

                      0900
                      Total new obligations (object class 25.2)
                      379
                      395
                      395

                      Budgetary Resources:

                      Unobligated balance:

                      1021
                      Recoveries of prior year unpaid obligations
                      2

                      Budget authority:

                      Appropriations, mandatory:

                      1200
                      Appropriation
                      377
                      395
                      395

                      1260
                      Appropriations, mandatory (total)
                      377
                      395
                      395

                      1900
                      Budget authority (total)
                      377
                      395
                      395

                      1930
                      Total budgetary resources available
                      379
                      395
                      395

                      Change in obligated balance:

                      Unpaid obligations:

                      3000
                      Unpaid obligations, brought forward, Oct 1
                      89
                      88
                      99

                      3010
                      Obligations incurred, unexpired accounts
                      379
                      395
                      395

                      3020
                      Outlays (gross)
                      –378
                      –384
                      –389

                      3040
                      Recoveries of prior year unpaid obligations, unexpired
                      –2

                      3050
                      Unpaid obligations, end of year
                      88
                      99
                      105

                      Memorandum (non-add) entries:

                      3100
                      Obligated balance, start of year
                      89
                      88
                      99

                      3200
                      Obligated balance, end of year
                      88
                      99
                      105

                      Budget authority and outlays, net:

                      Mandatory:

                      4090
                      Budget authority, gross
                      377
                      395
                      395

                      Outlays, gross:

                      4100
                      Outlays from new mandatory authority
                      289
                      296
                      288

                      4101
                      Outlays from mandatory balances
                      89
                      88
                      101

                      4110
                      Outlays, gross (total)
                      378
                      384
                      389

                      4180
                      Budget authority, net (total)
                      377
                      395
                      395

                      4190
                      Outlays, net (total)
                      378
                      384
                      389

             This Fund was established by the Treasury and General Government Appropriations Act, 1998, Title I (P.L. 105–61, 111 Stat.
                1276) as a permanent, indefinite appropriation to reimburse Federal Reserve Banks for services provided in their capacity
                as depositaries and fiscal agents for the United States.

             Payment of Government Losses in Shipment

             Program and Financing (in millions of dollars)

                      Identification code 20–1710–0–1–803
                      2013 actual
                      2014 est.
                      2015 est.

                      Obligations by program activity:

                      0001
                      Direct program activity

                      1
                      1

                      0900
                      Total new obligations (object class 42.0)

                      1
                      1

                      Budgetary Resources:

                      Budget authority:

                      Appropriations, mandatory:

                      1200
                      Appropriation

                      1
                      1

                      1260
                      Appropriations, mandatory (total)

                      1
                      1

                      1930
                      Total budgetary resources available

                      1
                      1

                      Change in obligated balance:

                      Unpaid obligations:

                      3010
                      Obligations incurred, unexpired accounts

                      1
                      1

                      3020
                      Outlays (gross)

                      –1
                      –1

                      Budget authority and outlays, net:

                      Mandatory:

                      4090
                      Budget authority, gross

                      1
                      1

                      Outlays, gross:

                      4100
                      Outlays from new mandatory authority

                      1
                      1

                      4180
                      Budget authority, net (total)

                      1
                      1

                      4190
                      Outlays, net (total)

                      1
                      1

             This account was created as self-insurance to cover losses in shipment of Government property such as coins, currency, securities,
                certain losses incurred by the Postal Service, and losses in connection with the redemption of savings bonds. Approximately
                1,100 claims are paid annually.

             Financial Agent Services

             Program and Financing (in millions of dollars)

                      Identification code 20–1802–0–1–803
                      2013 actual
                      2014 est.
                      2015 est.

                      Obligations by program activity:

                      0001
                      Financial agent services
                      630
                      636
                      629

                      0900
                      Total new obligations (object class 25.1)
                      630
                      636
                      629

                      Budgetary Resources:

                      Unobligated balance:

                      1021
                      Recoveries of prior year unpaid obligations
                      23

                      1050
                      Unobligated balance (total)
                      23

                      Budget authority:

                      Appropriations, mandatory:

                      1200
                      Appropriation
                      618
                      645
                      638

                      1220
                      Appropriations transferred to other accts [20–0126]
                      –11
                      –9
                      –9

                      1260
                      Appropriations, mandatory (total)
                      607
                      636
                      629

                      1930
                      Total budgetary resources available
                      630
                      636
                      629

                      Change in obligated balance:

                      Unpaid obligations:

                      3000
                      Unpaid obligations, brought forward, Oct 1
                      66
                      55
                      55

                      3010
                      Obligations incurred, unexpired accounts
                      630
                      636
                      629

                      3020
                      Outlays (gross)
                      –618
                      –636
                      –626

                      3040
                      Recoveries of prior year unpaid obligations, unexpired
                      –23

                      3050
                      Unpaid obligations, end of year
                      55
                      55
                      58

                      Memorandum (non-add) entries:

                      3100
                      Obligated balance, start of year
                      66
                      55
                      55

                      3200
                      Obligated balance, end of year
                      55
                      55
                      58

                      Budget authority and outlays, net:

                      Mandatory:

                      4090
                      Budget authority, gross
                      607
                      636
                      629

                      Outlays, gross:

                      4100
                      Outlays from new mandatory authority
                      552
                      570
                      560

                      4101
                      Outlays from mandatory balances
                      66
                      66
                      66

                      4110
                      Outlays, gross (total)
                      618
                      636
                      626

                      4180
                      Budget authority, net (total)
                      607
                      636
                      629

                      4190
                      Outlays, net (total)
                      618
                      636
                      626

             This permanent, indefinite appropriation was established to reimburse financial institutions for the services they provide
                as depositaries and financial agents of the Federal government. The services include the acceptance and processing of deposits
                of public money, as well as services essential to the disbursement of and accounting for public monies. The services provided
                are authorized under numerous statutes including, but not limited to, 12 U.S.C. 90 and 265. This permanent, indefinite appropriation
                is authorized by P.L. 108–100, the "Check Clearing for the 21st Century Act,'' and permanently appropriated by P.L. 108–199,
                the "Consolidated Appropriations Act of 2004.'' Additionally, financial agent administrative and financial analysis costs
                for the Government Sponsored Enterprise Mortgage Backed Securities Purchase Program and State Housing Finance Agency program
                are reimbursed from this account.

             Interest on Uninvested Funds

             Program and Financing (in millions of dollars)

                      Identification code 20–1860–0–1–908
                      2013 actual
                      2014 est.
                      2015 est.

                      Obligations by program activity:

                      0001
                      Interest of uninvested funds
                      23
                      24
                      24

                      0900
                      Total new obligations (object class 43.0)
                      23
                      24
                      24

                      Budgetary Resources:

                      Budget authority:

                      Appropriations, mandatory:

                      1200
                      Appropriation
                      23
                      24
                      24

                      1260
                      Appropriations, mandatory (total)
                      23
                      24
                      24

                      1930
                      Total budgetary resources available
                      23
                      24
                      24

                      Change in obligated balance:

                      Unpaid obligations:

                      3000
                      Unpaid obligations, brought forward, Oct 1
                      34
                      43
                      43

                      3010
                      Obligations incurred, unexpired accounts
                      23
                      24
                      24

                      3020
                      Outlays (gross)
                      –14
                      –24
                      –24

                      3050
                      Unpaid obligations, end of year
                      43
                      43
                      43

                      Memorandum (non-add) entries:

                      3100
                      Obligated balance, start of year
                      34
                      43
                      43

                      3200
                      Obligated balance, end of year
                      43
                      43
                      43

                      Budget authority and outlays, net:

                      Mandatory:

                      4090
                      Budget authority, gross
                      23
                      24
                      24

                      Outlays, gross:

                      4101
                      Outlays from mandatory balances
                      14
                      24
                      24

                      4180
                      Budget authority, net (total)
                      23
                      24
                      24

                      4190
                      Outlays, net (total)
                      14
                      24
                      24

             This account was established for the purpose of paying interest on certain uninvested funds placed in trust in the Treasury
                in accordance with various statutes (31 U.S.C. 1321; 2 U.S.C. 158 (P.L. 94–289); 20 U.S.C. 74a (P.L. 94–418) and 101; 24 U.S.C.
                46 (P.L. 94–290; and 69 Stat. 533).

             Federal Interest Liabilities to States

             Program and Financing (in millions of dollars)

                      Identification code 20–1877–0–1–908
                      2013 actual
                      2014 est.
                      2015 est.

                      Obligations by program activity:

                      0001
                      Federal interest liabilities to States

                      2
                      2

                      0900
                      Total new obligations (object class 25.2)

                      2
                      2

                      Budgetary Resources:

                      Budget authority:

                      Appropriations, mandatory:

                      1200
                      Appropriation

                      2
                      2

                      1260
                      Appropriations, mandatory (total)

                      2
                      2

                      1930
                      Total budgetary resources available

                      2
                      2

                      Change in obligated balance:

                      Unpaid obligations:

                      3010
                      Obligations incurred, unexpired accounts

                      2
                      2

                      3020
                      Outlays (gross)

                      –2
                      –2

                      Budget authority and outlays, net:

                      Mandatory:

                      4090
                      Budget authority, gross

                      2
                      2

                      Outlays, gross:

                      4100
                      Outlays from new mandatory authority

                      2
                      2

                      4180
                      Budget authority, net (total)

                      2
                      2

                      4190
                      Outlays, net (total)

                      2
                      2

             Pursuant to the Cash Management Improvement Act (P.L. 101–453, 104 Stat. 1058) as amended (P.L. 102–589, 106 Stat. 5133),
                and Treasury regulations codified at 31 CFR Part 205, under certain circumstances, interest is paid to states when Federal
                funds are not transferred to states in a timely manner.

             Interest Paid to Credit Financing Accounts

             Program and Financing (in millions of dollars)

                      Identification code 20–1880–0–1–908
                      2013 actual
                      2014 est.
                      2015 est.

                      Obligations by program activity:

                      0001
                      Interest paid to credit financing accounts
                      8,488
                      13,613
                      14,432

                      0900
                      Total new obligations (object class 43.0)
                      8,488
                      13,613
                      14,432

                      Budgetary Resources:

                      Budget authority:

                      Appropriations, mandatory:

                      1200
                      Appropriation
                      8,488
                      13,613
                      14,432

                      1260
                      Appropriations, mandatory (total)
                      8,488
                      13,613
                      14,432

                      1900
                      Budget authority (total)
                      8,488
                      13,613
                      14,432

                      1930
                      Total budgetary resources available
                      8,488
                      13,613
                      14,432

                      Change in obligated balance:

                      Unpaid obligations:

                      3000
                      Unpaid obligations, brought forward, Oct 1

                      1

                      3010
                      Obligations incurred, unexpired accounts
                      8,488
                      13,613
                      14,432

                      3020
                      Outlays (gross)
                      –8,487
                      –13,614
                      –14,432

                      3050
                      Unpaid obligations, end of year
                      1

                      Memorandum (non-add) entries:

                      3100
                      Obligated balance, start of year

                      1

                      3200
                      Obligated balance, end of year
                      1

                      Budget authority and outlays, net:

                      Mandatory:

                      4090
                      Budget authority, gross
                      8,488
                      13,613
                      14,432

                      Outlays, gross:

                      4100
                      Outlays from new mandatory authority
                      8,487
                      13,613
                      14,432

                      4101
                      Outlays from mandatory balances

                      1

                      4110
                      Outlays, gross (total)
                      8,487
                      13,614
                      14,432

                      4180
                      Budget authority, net (total)
                      8,488
                      13,613
                      14,432

                      4190
                      Outlays, net (total)
                      8,487
                      13,614
                      14,432

             This account pays interest on the invested balances of guaranteed and direct loan financing accounts. For guaranteed loan
                financing accounts, balances result when the accounts receive up-front payments and fees to be held in reserve to make payments
                on defaults. Direct loan financing accounts normally borrow from Treasury to disburse loans and receive interest and principal
                payments and other payments from borrowers. Because direct loan financing accounts generally repay borrowing from Treasury
                at the end of the year, they can build up balances of payments received during the year. Interest on invested balances is
                paid to the financing accounts from the general fund of the Treasury, in accordance with section 505(c) of the Federal Credit
                Reform Act of 1990.

             Claims, Judgments, and Relief Acts

             Program and Financing (in millions of dollars)

                      Identification code 20–1895–0–1–808
                      2013 actual
                      2014 est.
                      2015 est.

                      Obligations by program activity:

                      0001
                      Claims for damages
                      4
                      8
                      8

                      0003
                      Claims for contract disputes
                      46
                      76
                      76

                      0091
                      Total claims adjudicated administratively
                      50
                      84
                      84

                      0101
                      Judgments, Court of Claims
                      1,296
                      542
                      549

                      0102
                      Judgments, U.S. courts
                      3,779
                      1,701
                      456

                      0191
                      Total court judgments
                      5,075
                      2,243
                      1,005

                      0900
                      Total new obligations (object class 42.0)
                      5,125
                      2,327
                      1,089

                      Budgetary Resources:

                      Budget authority:

                      Appropriations, mandatory:

                      1200
                      Appropriation
                      5,125
                      2,327
                      1,089

                      1260
                      Appropriations, mandatory (total)
                      5,125
                      2,327
                      1,089

                      1900
                      Budget authority (total)
                      5,125
                      2,327
                      1,089

                      1930
                      Total budgetary resources available
                      5,125
                      2,327
                      1,089

                      Change in obligated balance:

                      Unpaid obligations:

                      3000
                      Unpaid obligations, brought forward, Oct 1
                      494
                      86
                      36

                      3010
                      Obligations incurred, unexpired accounts
                      5,125
                      2,327
                      1,089

                      3020
                      Outlays (gross)
                      –5,533
                      –2,377
                      –1,089

                      3050
                      Unpaid obligations, end of year
                      86
                      36
                      36

                      Memorandum (non-add) entries:

                      3100
                      Obligated balance, start of year
                      494
                      86
                      36

                      3200
                      Obligated balance, end of year
                      86
                      36
                      36

                      Budget authority and outlays, net:

                      Mandatory:

                      4090
                      Budget authority, gross
                      5,125
                      2,327
                      1,089

                      Outlays, gross:

                      4100
                      Outlays from new mandatory authority
                      5,039
                      2,291
                      958

                      4101
                      Outlays from mandatory balances
                      494
                      86
                      131

                      4110
                      Outlays, gross (total)
                      5,533
                      2,377
                      1,089

                      4180
                      Budget authority, net (total)
                      5,125
                      2,327
                      1,089

                      4190
                      Outlays, net (total)
                      5,533
                      2,377
                      1,089

             Appropriations are made for cases in which the Federal government is found by courts to be liable for payment of claims and
                interest for damages not chargeable to appropriations of individual agencies, and for payment of private and public relief
                acts. Public Law 95–26 authorized a permanent, indefinite appropriation to pay certain judgments from the General Fund of
                the Treasury.

             Restitution of Forgone Interest

             Program and Financing (in millions of dollars)

                      Identification code 20–1875–0–1–908
                      2013 actual
                      2014 est.
                      2015 est.

                      Obligations by program activity:

                      0001
                      Direct program activity
                      20
                      1,216

                      0900
                      Total new obligations (object class 43.0)
                      20
                      1,216

                      Budgetary Resources:

                      Budget authority:

                      Appropriations, mandatory:

                      1200
                      Appropriation
                      20
                      1,216

                      1260
                      Appropriations, mandatory (total)
                      20
                      1,216

                      1930
                      Total budgetary resources available
                      20
                      1,216

                      Change in obligated balance:

                      Unpaid obligations:

                      3010
                      Obligations incurred, unexpired accounts
                      20
                      1,216

                      3020
                      Outlays (gross)
                      –20
                      –1,216

                      Budget authority and outlays, net:

                      Mandatory:

                      4090
                      Budget authority, gross
                      20
                      1,216

                      Outlays, gross:

                      4100
                      Outlays from new mandatory authority
                      20
                      1,216

                      4180
                      Budget authority, net (total)
                      20
                      1,216

                      4190
                      Outlays, net (total)
                      20
                      1,216

             This account provides funds for the payment of interest on investments in Treasury securities that the Secretary of the Treasury
                has suspended or redeemed. The Secretary is permitted to take such action when Treasury is constrained by the statutory debt
                limit and must take extraordinary measures to avoid defaulting. The Treasury is required to restore all due interest and principal
                to the respective investments. The figures reported in FY 2014 may not reflect full year estimates.

             Payment to FRA for AMTRAK Debt Restructuring

             Program and Financing (in millions of dollars)

                      Identification code 20–1825–0–1–401
                      2013 actual
                      2014 est.
                      2015 est.

                      Obligations by program activity:

                      0001
                      Direct program activity
                      55

                      0900
                      Total new obligations (object class 43.0)
                      55

                      Budgetary Resources:

                      Budget authority:

                      Appropriations, mandatory:

                      1200
                      Appropriation
                      59

                      1230
                      Appropriations and/or unobligated balance of appropriations permanently reduced
                      –4

                      1260
                      Appropriations, mandatory (total)
                      55

                      1930
                      Total budgetary resources available
                      55

                      Change in obligated balance:

                      Unpaid obligations:

                      3000
                      Unpaid obligations, brought forward, Oct 1
                      2

                      3010
                      Obligations incurred, unexpired accounts
                      55

                      3020
                      Outlays (gross)
                      –57

                      Memorandum (non-add) entries:

                      3100
                      Obligated balance, start of year
                      2

                      Budget authority and outlays, net:

                      Mandatory:

                      4090
                      Budget authority, gross
                      55

                      Outlays, gross:

                      4100
                      Outlays from new mandatory authority
                      55

                      4101
                      Outlays from mandatory balances
                      2

                      4110
                      Outlays, gross (total)
                      57

                      4180
                      Budget authority, net (total)
                      55

                      4190
                      Outlays, net (total)
                      57

             This current, indefinite appropriation was established pursuant to Public Law 110–432 STAT 4914 Sec. 205(d). The Passenger
                Rail Investment and Improvement Act (PRIIA) of 2008 (Section 205), enacted October 16, 2008, provides that the Secretary of
                the Treasury, in consultation with the Secretary of Transportation and the National Railroad Passenger Corporation (Amtrak),
                may make agreements to restructure (including repay) Amtrak's indebtedness, including leases, outstanding as of the date of
                enactment of PRIIA. This authorization expires two years after the date of enactment of PRIIA. Treasury and Transportation,
                acting through the Federal Railroad Administration (FRA) in consultation with each other and Amtrak, will advance payments
                reflecting the early buy-out options (EBO's) on select leases entered into by Amtrak. These payments ended in FY 2013.

             Biomass Energy Development

             Status of Guaranteed Loans (in millions of dollars)

                      Identification code 20–0114–0–1–271
                      2013 actual
                      2014 est.
                      2015 est.

                      Addendum:

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

                      2310
                      Outstanding, start of year
                      27
                      27
                      27

                      2351
                      Repayments of loans receivable

                      2361
                      Write-offs of loans receivable

                      2390
                      Outstanding, end of year
                      27
                      27
                      27

             This account was created to provide loan guarantees for the construction of biomass-to-ethanol facilities, as authorized under
                Title II of the Energy Security Act of 1980. The three loans guaranteed by this account went into default. The guarantees
                have been paid off, and the assets of all but one of the projects have been liquidated. The one remaining project, the New
                Energy Corporation (formerly the New Energy Company of Indiana), entered into a Forbearance agreement with DOE in April 2009
                due to financial issues and is now in bankruptcy. The remaining assets will be liquidated. Further recoveries are anticipated,
                but the amount and timing of those recoveries has not yet been determined.

          Balance Sheet (in millions of dollars)

                      Identification code 20–0114–0–1–271
                      2012 actual
                      2013 actual

                      ASSETS:

                      1701
                      Defaulted guaranteed loans, gross
                      27
                      27

                      1702
                      Interest receivable
                      5
                      5

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

                      1799
                      Value of assets related to loan guarantees
                      6
                      6

                      1999
                      Total assets
                      6
                      6

                      LIABILITIES:

                      2104
                      Federal liabilities: Resources payable to Treasury
                      6
                      6

                      4999
                      Total liabilities and net position
                      6
                      6

             Continued Dumping and Subsidy Offset

             Special and Trust Fund Receipts (in millions of dollars)

                      Identification code 20–5688–0–2–376
                      2013 actual
                      2014 est.
                      2015 est.

                      0100
                      Balance, start of year

                      Receipts:

                      0200
                      Antidumping and Countervailing Duties, Continued Dumping and Subsidy Offset
                      88
                      88
                      88

                      0400
                      Total: Balances and collections
                      88
                      88
                      88

                      Appropriations:

                      0500
                      Continued Dumping and Subsidy Offset
                      –88
                      –88
                      –88

                      0799
                      Balance, end of year

          Program and Financing (in millions of dollars)

                      Identification code 20–5688–0–2–376
                      2013 actual
                      2014 est.
                      2015 est.

                      Obligations by program activity:

                      0001
                      Continued dumping and subsidy offset
                      127
                      60
                      47

                      0900
                      Total new obligations (object class 41.0)
                      127
                      60
                      47

                      Budgetary Resources:

                      Unobligated balance:

                      1000
                      Unobligated balance brought forward, Oct 1
                      220
                      181
                      203

                      Budget authority:

                      Appropriations, mandatory:

                      1201
                      Appropriation (special or trust fund)
                      88
                      88
                      88

                      1230
                      Appropriations and/or unobligated balance of appropriations permanently reduced

                      –6

                      1260
                      Appropriations, mandatory (total)
                      88
                      82
                      88

                      1930
                      Total budgetary resources available
                      308
                      263
                      291

                      Memorandum (non-add) entries:

                      1941
                      Unexpired unobligated balance, end of year
                      181
                      203
                      244

                      Change in obligated balance:

                      Unpaid obligations:

                      3010
                      Obligations incurred, unexpired accounts
                      127
                      60
                      47

                      3020
                      Outlays (gross)
                      –127
                      –60
                      –40

                      3050
                      Unpaid obligations, end of year

                      7

                      Memorandum (non-add) entries:

                      3200
                      Obligated balance, end of year

                      7

                      Budget authority and outlays, net:

                      Mandatory:

                      4090
                      Budget authority, gross
                      88
                      82
                      88

                      Outlays, gross:

                      4101
                      Outlays from mandatory balances
                      127
                      60
                      40

                      4180
                      Budget authority, net (total)
                      88
                      82
                      88

                      4190
                      Outlays, net (total)
                      127
                      60
                      40

             The Bureau of Customs and Border Protection, Department of Homeland Security, collects duties assessed pursuant to a countervailing
                duty order, an antidumping duty order, or a finding under the Antidumping Act of 1921. Under a provision enacted in 2000,
                the Bureau of Customs and Border Protection, through the Treasury, distributes these duties to affected domestic producers.
                These distributions provide a significant additional subsidy to producers that already gain protection from the increased
                import prices provided by the tariffs. The authority to distribute assessments collected after October 1, 2007 has been repealed.
                Assessments collected before October 1, 2007 will be disbursed as if the authority had not been repealed.

             Check Forgery Insurance Fund

             Program and Financing (in millions of dollars)

                      Identification code 20–4109–0–3–803
                      2013 actual
                      2014 est.
                      2015 est.

                      Obligations by program activity:

                      0801
                      Reimbursable program
                      17
                      19
                      19

                      0900
                      Total new obligations (object class 42.0)
                      17
                      19
                      19

                      Budgetary Resources:

                      Unobligated balance:

                      1000
                      Unobligated balance brought forward, Oct 1
                      5
                      4
                      5

                      Budget authority:

                      Appropriations, mandatory:

                      1200
                      Appropriation

                      2
                      2

                      1260
                      Appropriations, mandatory (total)

                      2
                      2

                      Spending authority from offsetting collections, mandatory:

                      1800
                      Collected
                      16
                      18
                      18

                      1850
                      Spending auth from offsetting collections, mand (total)
                      16
                      18
                      18

                      1900
                      Budget authority (total)
                      16
                      20
                      20

                      1930
                      Total budgetary resources available
                      21
                      24
                      25

                      Memorandum (non-add) entries:

                      1941
                      Unexpired unobligated balance, end of year
                      4
                      5
                      6

                      Change in obligated balance:

                      Unpaid obligations:

                      3010
                      Obligations incurred, unexpired accounts
                      17
                      19
                      19

                      3020
                      Outlays (gross)
                      –17
                      –19
                      –19

                      Budget authority and outlays, net:

                      Mandatory:

                      4090
                      Budget authority, gross
                      16
                      20
                      20

                      Outlays, gross:

                      4100
                      Outlays from new mandatory authority
                      11
                      14
                      13

                      4101
                      Outlays from mandatory balances
                      6
                      5
                      6

                      4110
                      Outlays, gross (total)
                      17
                      19
                      19

                      Offsets against gross budget authority and outlays:

                      Offsetting collections (collected) from:

                      4123
                      Non-Federal sources
                      –16
                      –18
                      –18

                      4180
                      Budget authority, net (total)

                      2
                      2

                      4190
                      Outlays, net (total)
                      1
                      1
                      1

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

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

             Public Law 108–447 expanded the use of the Fund to include payments made via electronic funds transfer. A technical correction
                to the Fund's statutes to ensure and clarify that the Fund can be utilized as a funding source for relief of administrative
                disbursing errors was enacted by section 119 of Division D of Public Law 110–161.

          Object Classification (in millions of dollars)

                      Identification code 20–4109–0–3–803
                      2013 actual
                      2014 est.
                      2015 est.

                      Reimbursable obligations:

                      42.0
                      Insurance claims and indemnities
                      17
                      19
                      19

                      99.0
                      Reimbursable obligations
                      17
                      19
                      19

          Trust Funds
             Yankton Sioux Tribe Development Trust Fund

             Special and Trust Fund Receipts (in millions of dollars)

                      Identification code 20–8627–0–7–452
                      2013 actual
                      2014 est.
                      2015 est.

                      0100
                      Balance, start of year

                      2

                      Receipts:

                      0240
                      Payment to the Yankton Sioux Tribe Development Trust Fund

                      33

                      0400
                      Total: Balances and collections

                      33
                      2

                      Appropriations:

                      0500
                      Yankton Sioux Tribe Development Trust Fund

                      –33

                      0501
                      Yankton Sioux Tribe Development Trust Fund

                      2

                      0599
                      Total appropriations

                      –31

                      0799
                      Balance, end of year

                      2
                      2

          Program and Financing (in millions of dollars)

                      Identification code 20–8627–0–7–452
                      2013 actual
                      2014 est.
                      2015 est.

                      Obligations by program activity:

                      0001
                      Direct program activity

                      31

                      0900
                      Total new obligations (object class 94.0)

                      31

                      Budgetary Resources:

                      Budget authority:

                      Appropriations, mandatory:

                      1201
                      Appropriation (special or trust fund)

                      33

                      1232
                      Appropriations and/or unobligated balance of appropriations temporarily reduced

                      –2

                      1260
                      Appropriations, mandatory (total)

                      31

                      1930
                      Total budgetary resources available

                      31

                      Change in obligated balance:

                      Unpaid obligations:

                      3010
                      Obligations incurred, unexpired accounts

                      31

                      3020
                      Outlays (gross)

                      –31

                      Budget authority and outlays, net:

                      Mandatory:

                      4090
                      Budget authority, gross

                      31

                      Outlays, gross:

                      4100
                      Outlays from new mandatory authority

                      31

                      4180
                      Budget authority, net (total)

                      31

                      4190
                      Outlays, net (total)

                      31

             The Yankton Sioux Tribe Development Trust Fund was established by P.L. 107–331 to carry out projects and programs under section
                206 of the act for economic and infrastructure development projects. The legislation requires principal and a past interest
                amount to be calculated by the Department of the Treasury and transferred into the fund on October 1, 2013. In FY 2014 the
                fund's holdings were transferred to the Department of the Interior/Office of Special Trustee for management of its investments.

             Cheyenne River Sioux Tribe Terrestrial Wildlife Habitat Restoration Trust Fund

             Special and Trust Fund Receipts (in millions of dollars)

                      Identification code 20–8209–0–7–306
                      2013 actual
                      2014 est.
                      2015 est.

                      0100
                      Balance, start of year
                      59
                      58
                      57

                      Receipts:

                      0240
                      Earnings on Investments, Cheyenne River Sioux Tribe Terrestrial Wildlife Habitat Restoration Trust Fund
                      1
                      1
                      1

                      0400
                      Total: Balances and collections
                      60
                      59
                      58

                      Appropriations:

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

                      0799
                      Balance, end of year
                      58
                      57
                      56

          Program and Financing (in millions of dollars)

                      Identification code 20–8209–0–7–306
                      2013 actual
                      2014 est.
                      2015 est.

                      Obligations by program activity:

                      0001
                      Direct program activity
                      2
                      2
                      2

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

                      Budgetary Resources:

                      Unobligated balance:

                      1000
                      Unobligated balance brought forward, Oct 1
                      7
                      7
                      7

                      Budget authority:

                      Appropriations, mandatory:

                      1201
                      Appropriation (special or trust fund)
                      2
                      2
                      2

                      1260
                      Appropriations, mandatory (total)
                      2
                      2
                      2

                      1930
                      Total budgetary resources available
                      9
                      9
                      9

                      Memorandum (non-add) entries:

                      1941
                      Unexpired unobligated balance, end of year
                      7
                      7
                      7

                      Change in obligated balance:

                      Unpaid obligations:

                      3010
                      Obligations incurred, unexpired accounts
                      2
                      2
                      2

                      3020
                      Outlays (gross)
                      –2
                      –2
                      –2

                      Budget authority and outlays, net:

                      Mandatory:

                      4090
                      Budget authority, gross
                      2
                      2
                      2

                      Outlays, gross:

                      4100
                      Outlays from new mandatory authority

                      2
                      2

                      4101
                      Outlays from mandatory balances
                      2

                      4110
                      Outlays, gross (total)
                      2
                      2
                      2

                      4180
                      Budget authority, net (total)
                      2
                      2
                      2

                      4190
                      Outlays, net (total)
                      2
                      2
                      2

                      Memorandum (non-add) entries:

                      5000
                      Total investments, SOY: Federal securities: Par value
                      68
                      67
                      69

                      5001
                      Total investments, EOY: Federal securities: Par value
                      67
                      69
                      71

             This schedule reflects the payments made to the Cheyenne River Sioux Tribe Terrestrial Wildlife Restoration Trust Fund and
                the Lower Brule Sioux Tribe Terrestrial Wildlife Restoration Trust Fund. Pursuant to section 604(b) of the Water Resources
                Development Act of 1999 (P.L. 106–53), after the funds are fully capitalized by deposits from the General Fund of the Treasury,
                interest earned will be available to the Tribes to carry out the purposes of the funds. Full capitalization occurred in FY
                2010; therefore no additional deposits will be provided by the General Fund of the Treasury. Tribes are now able to draw down
                on the interest earned from these investments.

             Santee Sioux Tribe Development Trust Fund

             Special and Trust Fund Receipts (in millions of dollars)

                      Identification code 20–8626–0–7–452
                      2013 actual
                      2014 est.
                      2015 est.

                      0100
                      Balance, start of year

                      Receipts:

                      0240
                      Payment to the Santee Sioux Tribe Development Trust Fund

                      7

                      0400
                      Total: Balances and collections

                      7

                      Appropriations:

                      0500
                      Santee Sioux Tribe Development Trust Fund

                      –7

                      0799
                      Balance, end of year

          Program and Financing (in millions of dollars)

                      Identification code 20–8626–0–7–452
                      2013 actual
                      2014 est.
                      2015 est.

                      Obligations by program activity:

                      0001
                      Direct program activity

                      7

                      0900
                      Total new obligations (object class 94.0)

                      7

                      Budgetary Resources:

                      Budget authority:

                      Appropriations, mandatory:

                      1201
                      Appropriation (special or trust fund)

                      7

                      1260
                      Appropriations, mandatory (total)

                      7

                      1930
                      Total budgetary resources available

                      7

                      Change in obligated balance:

                      Unpaid obligations:

                      3010
                      Obligations incurred, unexpired accounts

                      7

                      3020
                      Outlays (gross)

                      –7

                      Budget authority and outlays, net:

                      Mandatory:

                      4090
                      Budget authority, gross

                      7

                      Outlays, gross:

                      4100
                      Outlays from new mandatory authority

                      7

                      4180
                      Budget authority, net (total)

                      7

                      4190
                      Outlays, net (total)

                      7

             The Santee Sioux Tribe Development Trust Fund was established by P.L. 107–331 to carry out projects and programs under section
                206 of the act for economic and infrastructure development projects. The legislation requires principal and a past interest
                amount to be calculated by the Department of the Treasury and transferred into the fund on October 1, 2013. In FY 2014 the
                fund's holdings were transferred to the Department of the Interior/Office of Special Trustee for management of its investments.

             Gulf Coast Restoration Trust Fund

             Special and Trust Fund Receipts (in millions of dollars)

                      Identification code 20–8625–0–7–452
                      2013 actual
                      2014 est.
                      2015 est.

                      0100
                      Balance, start of year

                      17
                      20

                      Receipts:

                      0200
                      Administrative and Civil Penalties, Gulf Coast Restoration Trust Fund
                      324
                      320
                      323

                      0400
                      Total: Balances and collections
                      324
                      337
                      343

                      Appropriations:

                      0500
                      Gulf Coast Restoration Trust Fund
                      –323
                      –323
                      –323

                      0501
                      Gulf Coast Restoration Trust Fund

                      –16

                      0502
                      Gulf Coast Restoration Trust Fund
                      16
                      22

                      0599
                      Total appropriations
                      –307
                      –317
                      –323

                      0799
                      Balance, end of year
                      17
                      20
                      20

          Program and Financing (in millions of dollars)

                      Identification code 20–8625–0–7–452
                      2013 actual
                      2014 est.
                      2015 est.

                      Obligations by program activity:

                      0001
                      Payments to States (35%)

                      10
                      256

                      0002
                      Payments to Council (30%)

                      10
                      220

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

                      10
                      220

                      0004
                      NOAA Science Project (2.5%)

                      1
                      18

                      0005
                      Centers of Excellence Research Grants (2.5%)

                      1
                      18

                      0900
                      Total new obligations (object class 41.0)

                      32
                      732

                      Budgetary Resources:

                      Unobligated balance:

                      1000
                      Unobligated balance brought forward, Oct 1

                      307
                      592

                      Budget authority:

                      Appropriations, discretionary:

                      1120
                      Appropriations transferred to other accts [20–0101]

                      –9

                      1160
                      Appropriation, discretionary (total)

                      –9

                      Appropriations, mandatory:

                      1201
                      Appropriation (special or trust fund)
                      323
                      323
                      323

                      1203
                      Appropriation (previously unavailable)

                      16

                      1232
                      Appropriations and/or unobligated balance of appropriations temporarily reduced
                      –16
                      –22

                      1260
                      Appropriations, mandatory (total)
                      307
                      317
                      323

                      1900
                      Budget authority (total)
                      307
                      317
                      314

                      1930
                      Total budgetary resources available
                      307
                      624
                      906

                      Memorandum (non-add) entries:

                      1941
                      Unexpired unobligated balance, end of year
                      307
                      592
                      174

                      Change in obligated balance:

                      Unpaid obligations:

                      3010
                      Obligations incurred, unexpired accounts

                      32
                      732

                      3020
                      Outlays (gross)

                      –32
                      –723

                      3050
                      Unpaid obligations, end of year

                      9

                      Memorandum (non-add) entries:

                      3200
                      Obligated balance, end of year

                      9

                      Budget authority and outlays, net:

                      Discretionary:

                      4000
                      Budget authority, gross

                      –9

                      Outlays, gross:

                      4010
                      Outlays from new discretionary authority

                      –9

                      Mandatory:

                      4090
                      Budget authority, gross
                      307
                      317
                      323

                      Outlays, gross:

                      4100
                      Outlays from new mandatory authority

                      140

                      4101
                      Outlays from mandatory balances

                      32
                      592

                      4110
                      Outlays, gross (total)

                      32
                      732

                      4180
                      Budget authority, net (total)
                      307
                      317
                      314

                      4190
                      Outlays, net (total)

                      32
                      723

                      Memorandum (non-add) entries:

                      5000
                      Total investments, SOY: Federal securities: Par value

                      323
                      614

                      5001
                      Total investments, EOY: Federal securities: Par value
                      323
                      614
                      194

             This fund was established by the Resources and Ecosystems Sustainability, Tourist Opportunities, and Revived Economies of
                the Gulf Coast States Act of 2012 (RESTORE Act). It will receive eighty percent of the civil and administrative penalties
                collected after July 6, 2012, from parties responsible for the Deepwater Horizon oil spill. Funding will be used by Federal, state, and local governments for activities to restore and protect the ecology
                and economy of the Gulf Coast region, research and monitoring, and related oversight and management responsibilities. The
                current estimates represent known settlement amounts; additional funds may become available through future court judgments
                or settlements.

             Federal Financing Bank

             Federal Funds
             Federal Financing Bank

             Program and Financing (in millions of dollars)

                      Identification code 20–4521–0–4–803
                      2013 actual
                      2014 est.
                      2015 est.

                      Obligations by program activity:

                      0801
                      Administrative expenses
                      5
                      12
                      12

                      0802
                      Interest on borrowings from Treasury
                      2,039
                      757
                      935

                      0803
                      Interest on borrowings from civil service retirement and disability fund
                      329
                      543
                      479

                      0804
                      Prepayment Premiums

                      441

                      0900
                      Total new obligations
                      2,373
                      1,753
                      1,426

                      Budgetary Resources:

                      Unobligated balance:

                      1000
                      Unobligated balance brought forward, Oct 1
                      1,209
                      1,405
                      2,215

                      1023
                      Unobligated balances applied to repay debt
                      –137

                      1050
                      Unobligated balance (total)
                      1,072
                      1,405
                      2,215

                      Budget authority:

                      Spending authority from offsetting collections, mandatory:

                      1800
                      Collected
                      2,706
                      2,563
                      2,431

                      1850
                      Spending auth from offsetting collections, mand (total)
                      2,706
                      2,563
                      2,431

                      1930
                      Total budgetary resources available
                      3,778
                      3,968
                      4,646

                      Memorandum (non-add) entries:

                      1941
                      Unexpired unobligated balance, end of year
                      1,405
                      2,215
                      3,220

                      Change in obligated balance:

                      Unpaid obligations:

                      3010
                      Obligations incurred, unexpired accounts
                      2,373
                      1,753
                      1,426

                      3020
                      Outlays (gross)
                      –2,373
                      –1,753
                      –1,426

                      Budget authority and outlays, net:

                      Mandatory:

                      4090
                      Budget authority, gross
                      2,706
                      2,563
                      2,431

                      Outlays, gross:

                      4100
                      Outlays from new mandatory authority
                      2,373
                      1,753
                      1,426

                      Offsets against gross budget authority and outlays:

                      Offsetting collections (collected) from:

                      4120
                      Federal sources
                      –2,706
                      –2,563
                      –2,431

                      4190
                      Outlays, net (total)
                      –333
                      –810
                      –1,005

                      Memorandum (non-add) entries:

                      5000
                      Total investments, SOY: Federal securities: Par value
                      493
                      494
                      32

                      5001
                      Total investments, EOY: Federal securities: Par value
                      494
                      32
                      32

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

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

             By law, the FFB receives substantially less interest each year on certain Department of Agriculture loans that it holds than
                it is contractually entitled to receive. For example, during 2013, as a result of this provision, the FFB received $100 million
                less than it was contractually entitled to receive.

             In 2012, net inflows of $303 million increased the FFB's net position from $4.0 billion to $4.3 billion. In 2013, the FFB's
                net inflows were $300 million, further increasing the net position to $4.6 billion.

             In addition to its authority to borrow from the Treasury, the FFB has the statutory authority to borrow up to $15 billion
                from other sources. Any such borrowing is exempt from the statutory ceiling on Federal debt. The FFB used this authority most
                recently in October 2013, as explained in the chapter on "Federal Borrowing and Debt" in the Analytical Perspectives volume of the Budget.

             The following table shows the annual net lending by the FFB by agency and program and the amount outstanding at the end of
                each year.

             NET LENDING AND LOANS OUTSTANDING, END OF YEAR (in millions of dollars)

                         2013 Actual
                         2014 Estimate
                         2015 Estimate

                         A. Department of Agriculture:

                         1. Rural Utilities Service:

                         Lending, net
                         2,888
                         3,936
                         3,118

                         Loans outstanding
                         40,639
                         44,575
                         47,693

                         B. Department of Education:

                         1. Historically black colleges and universities:

                         Lending, net
                         206
                         85
                         151

                         Loans outstanding
                         1,129
                         1,214
                         1,365

                         C. Department of Energy:

                         1. Title 17 innovative technology loans:

                         Lending, net
                         2,726
                         4
                         2,282

                         Loans outstanding
                         7,894
                         7,898
                         10,180

                         2. Advanced technology vehicles manufacturing loans:

                         Lending, net
                         –978
                         1,889
                         3,659

                         Loans outstanding
                         5,962
                         7,861
                         11,520

                         D. Department of Transportation:

                         1. Railroad Revitalization and Regulatory Reform Act:

                         Lending, net
                         -*
                         -*
                         -*

                         Loans outstanding
                         1
                         1
                         *

                         E. Department of the Treasury:

                         1. CDFI Fund Bond Guarantee Program:

                         Lending, net
                         ........
                         52
                         258

                         Loans outstanding
                         ........
                         52
                         310

                         F. Department of Veterans Affairs:

                         1. Transitional housing for homeless veterans:

                         Lending, net
                         -*
                         -*
                         -*

                         Loans outstanding
                         5
                         5
                         5

                         G. General Services Administration:

                         1. Federal buildings fund:

                         Lending, net
                         –86
                         –1,733
                         ........

                         Loans outstanding
                         1,733
                         ........
                         ........

                         H. International Assistance Programs:

                         1. Foreign military sales credit:

                         Lending, net
                         –108
                         –80
                         ........

                         Loans outstanding
                         80
                         .........
                         ........

                         I. Postal Service:

                         1. Postal Service fund:

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

                         Loans outstanding
                         15,000
                         15,000
                         15,000

                         Total lending:

                         Lending, net
                         4,648
                         4,163
                         9,467

                         Loans outstanding
                         72,442
                         76,605
                         86,072

             *$500,000 or less.

          Balance Sheet (in millions of dollars)

                      Identification code 20–4521–0–4–803
                      2012 actual
                      2013 actual

                      ASSETS:

                      Federal assets:

                      1101
                      Fund balances with Treasury
                      716
                      912

                      Investments in US securities:

                      1102
                      Treasury securities, par (HOPE Bonds)
                      493
                      494

                      1104
                      Agency securities, par
                      67,863
                      72,624

                      1106
                      Receivables, net
                      466
                      162

                      1999
                      Total assets
                      69,538
                      74,192

                      LIABILITIES:

                      Federal liabilities:

                      2101
                      Accounts payable
                      357
                      135

                      2103
                      Borrowing from Treasury
                      57,666
                      63,687

                      2103
                      Borrowing from Civil Service Retirement & Disability Fund
                      7,111
                      5,695

                      2105
                      Unamortized Premium
                      102
                      73

                      2999
                      Total liabilities
                      65,236
                      69,590

                      NET POSITION:

                      3300
                      Cumulative results of operations
                      4,302
                      4,602

                      4999
                      Total liabilities and net position
                      69,538
                      74,192

          Object Classification (in millions of dollars)

                      Identification code 20–4521–0–4–803
                      2013 actual
                      2014 est.
                      2015 est.

                      Reimbursable obligations:

                      25.2
                      Other services from non-Federal sources
                      5
                      12
                      12

                      43.0
                      Interest and dividends
                      2,368
                      1,741
                      1,414

                      99.9
                      Total new obligations
                      2,373
                      1,753
                      1,426

             Alcohol and Tobacco Tax and Trade Bureau

             Federal Funds
             Salaries and ExpensesFor necessary expenses of carrying out section 1111 of the Homeland Security Act of 2002, including hire of passenger motor
             vehicles, [$99,000,000] $96,000,000; of which not to exceed $6,000 for official reception and representation expenses; not to exceed $50,000 for cooperative research and development programs
             for laboratory services; and provision of laboratory assistance to State and local agencies with or without reimbursement:
             Provided, That of the amount appropriated under this heading, [$2,000,000 shall be for the costs of criminal enforcement activities and special law enforcement agents for targeting tobacco
             smuggling and other criminal diversion activities] such sums as are necessary shall be available to fully support tax enforcement and compliance activities including tax compliance
                to address the Federal tax gap, as specified for purposes of Section 251(b)(2) of the Balanced Budget and Emergency Deficit
                Control Act of 1985, as amended.    (Department of the Treasury Appropriations Act, 2014.)
          Program and Financing (in millions of dollars)

                      Identification code 20–1008–0–1–803
                      2013 actual
                      2014 est.
                      2015 est.

                      Obligations by program activity:

                      0001
                      Protect the Public
                      44
                      47
                      46

                      0002
                      Collect revenue
                      51
                      52
                      55

                      0192
                      Total direct program
                      95
                      99
                      101

                      0799
                      Total direct obligations
                      95
                      99
                      101

                      0801
                      Protect the Public
                      3
                      3
                      3

                      0802
                      Collect Revenue
                      2
                      4
                      4

                      0899
                      Total reimbursable obligations
                      5
                      7
                      7

                      0900
                      Total new obligations
                      100
                      106
                      108

                      Budgetary Resources:

                      Unobligated balance:

                      1012
                      Unobligated balance transfers between expired and unexpired accounts
                      1

                      1050
                      Unobligated balance (total)
                      1

                      Budget authority:

                      Appropriations, discretionary:

                      1100
                      Appropriation
                      100
                      99
                      96

                      1121
                      Appropriations transferred from other accts [20–0913]

                      5

                      1130
                      Appropriations permanently reduced
                      –5

                      1160
                      Appropriation, discretionary (total)
                      95
                      99
                      101

                      Spending authority from offsetting collections, discretionary:

                      1700
                      Collected
                      4
                      7
                      7

                      1701
                      Change in uncollected payments, Federal sources
                      1

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

                      1900
                      Budget authority (total)
                      100
                      106
                      108

                      1930
                      Total budgetary resources available
                      101
                      106
                      108

                      Memorandum (non-add) entries:

                      1940
                      Unobligated balance expiring
                      –1

                      Change in obligated balance:

                      Unpaid obligations:

                      3000
                      Unpaid obligations, brought forward, Oct 1
                      22
                      17
                      17

                      3010
                      Obligations incurred, unexpired accounts
                      100
                      106
                      108

                      3020
                      Outlays (gross)
                      –103
                      –106
                      –109

                      3041
                      Recoveries of prior year unpaid obligations, expired
                      –2

                      3050
                      Unpaid obligations, end of year
                      17
                      17
                      16

                      Uncollected payments:

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

                      3070
                      Change in uncollected pymts, Fed sources, unexpired
                      –1

                      3071
                      Change in uncollected pymts, Fed sources, expired
                      3

                      3090
                      Uncollected pymts, Fed sources, end of year
                      –2
                      –2
                      –2

                      Memorandum (non-add) entries:

                      3100
                      Obligated balance, start of year
                      18
                      15
                      15

                      3200
                      Obligated balance, end of year
                      15
                      15
                      14

                      Budget authority and outlays, net:

                      Discretionary:

                      4000
                      Budget authority, gross
                      100
                      106
                      108

                      Outlays, gross:

                      4010
                      Outlays from new discretionary authority
                      85
                      90
                      93

                      4011
                      Outlays from discretionary balances
                      18
                      16
                      16

                      4020
                      Outlays, gross (total)
                      103
                      106
                      109

                      Offsets against gross budget authority and outlays:

                      Offsetting collections (collected) from:

                      4030
                      Baseline Program [Text]
                      –4
                      –1
                      –1

                      4033
                      Baseline Program [Text]
                      –3
                      –6
                      –6

                      4040
                      Offsets against gross budget authority  and outlays (total)
                      –7
                      –7
                      –7

                      Additional offsets against gross budget authority only:

                      4050
                      Change in uncollected pymts, Fed sources, unexpired
                      –1

                      4052
                      Offsetting collections credited to expired accounts
                      3

                      4060
                      Additional offsets against budget authority only (total)
                      2

                      4070
                      Budget authority, net (discretionary)
                      95
                      99
                      101

                      4080
                      Outlays, net (discretionary)
                      96
                      99
                      102

                      4180
                      Budget authority, net (total)
                      95
                      99
                      101

                      4190
                      Outlays, net (total)
                      96
                      99
                      102

             The Alcohol and Tobacco Tax and Trade Bureau (TTB) enforces various Federal laws and regulations relating to alcohol and tobacco
                by working directly and in cooperation with other agencies to: (1) provide the most effective and efficient system for the
                collection of all revenue that is rightfully due, eliminate or prevent tax evasion and other criminal conduct, (2) prevent
                consumer deception relating to alcohol beverages, ensure that regulated alcohol and tobacco products comply with various Federal
                commodity, product integrity, and distribution requirements, and (3) provide high quality customer service while imposing
                the least regulatory burden.

             The President's Budget proposes an amendment to section 251 of the Balanced Budget and Emergency Deficit Control Act (BBEDCA)
                of 1985, as amended, to provide a statutory change that will allow adjustments to the discretionary caps for additional IRS
                appropriations, including $5 million to be transferred to TTB to improve alcohol and tobacco enforcement and compliance in
                2015. The cap adjustment is premised on fully funding the 2015 Budget request for TTB base resources. The new tax enforcement
                and compliance initiatives for TTB are to be funded via transfers from the IRS adjustments through 2024. The program integrity
                proposal entails 10 years of adjustments for TTB costing $193 million while generating additional tax revenue of $285 million,
                for a net savings of $92 million. These estimates do not include the revenue effect from the deterrence component of these
                investments and other TTB enforcements programs, which is conservatively estimated to be three times the direct revenue impact.
                See additional discussion in the Budget Process chapter in the Analytical Perspectives volume.

          Object Classification (in millions of dollars)

                      Identification code 20–1008–0–1–803
                      2013 actual
                      2014 est.
                      2015 est.

                      Direct obligations:

                      Personnel compensation:

                      11.1
                      Full-time permanent
                      44
                      46
                      46

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

                      2

                      11.5
                      Other personnel compensation
                      1
                      1
                      1

                      11.9
                      Total personnel compensation
                      45
                      47
                      49

                      12.1
                      Civilian personnel benefits
                      13
                      13
                      14

                      12.1
                      Civilian personnel benefits (from IRS program integrity transfer)

                      1

                      21.0
                      Travel and transportation of persons
                      2
                      2
                      2

                      23.1
                      Rental payments to GSA
                      5
                      5
                      5

                      23.3
                      Communications, utilities, and miscellaneous charges
                      1
                      1
                      1

                      25.1
                      Advisory and assistance services
                      7

                      25.2
                      Other services from non-Federal sources
                      10
                      21
                      19

                      25.3
                      Other goods and services from Federal sources
                      8
                      7
                      6

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

                      2

                      25.7
                      Operation and maintenance of equipment
                      3

                      31.0
                      Equipment
                      1
                      3
                      2

                      99.0
                      Direct obligations
                      95
                      99
                      101

                      99.0
                      Reimbursable obligations
                      5
                      7
                      7

                      99.9
                      Total new obligations
                      100
                      106
                      108

          Employment Summary

                      Identification code 20–1008–0–1–803
                      2013 actual
                      2014 est.
                      2015 est.

                      1001
                      Direct civilian full-time equivalent employment
                      466
                      473
                      473

                      1001
                      Direct civilian full-time equivalent employment

                      35

                      2001
                      Reimbursable civilian full-time equivalent employment
                      10
                      9
                      9

             Internal Revenue Collections for Puerto Rico

             Special and Trust Fund Receipts (in millions of dollars)

                      Identification code 20–5737–0–2–806
                      2013 actual
                      2014 est.
                      2015 est.

                      0100
                      Balance, start of year

                      Receipts:

                      0200
                      Deposits, Internal Revenue Collections for Puerto Rico
                      349
                      422
                      425

                      0400
                      Total: Balances and collections
                      349
                      422
                      425

                      Appropriations:

                      0500
                      Internal Revenue Collections for Puerto Rico
                      –349
                      –422
                      –425

                      0799
                      Balance, end of year

          Program and Financing (in millions of dollars)

                      Identification code 20–5737–0–2–806
                      2013 actual
                      2014 est.
                      2015 est.

                      Obligations by program activity:

                      0001
                      Internal revenue collections for Puerto Rico
                      349
                      422
                      425

                      0900
                      Total new obligations (object class 41.0)
                      349
                      422
                      425

                      Budgetary Resources:

                      Budget authority:

                      Appropriations, mandatory:

                      1201
                      Appropriation (special or trust fund)
                      349
                      422
                      425

                      1260
                      Appropriations, mandatory (total)
                      349
                      422
                      425

                      1930
                      Total budgetary resources available
                      349
                      422
                      425

                      Change in obligated balance:

                      Unpaid obligations:

                      3010
                      Obligations incurred, unexpired accounts
                      349
                      422
                      425

                      3020
                      Outlays (gross)
                      –349
                      –422
                      –425

                      Budget authority and outlays, net:

                      Mandatory:

                      4090
                      Budget authority, gross
                      349
                      422
                      425

                      Outlays, gross:

                      4100
                      Outlays from new mandatory authority
                      349
                      422
                      425

                      4180
                      Budget authority, net (total)
                      349
                      422
                      425

                      4190
                      Outlays, net (total)
                      349
                      422
                      425

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

             Excise taxes are imposed on rum at the generally applicable distilled spirits rate of $13.50 per proof gallon. These excise
                tax collections less estimated refunds, drawbacks, and certain administrative expenses are covered-over to Puerto Rico and
                the U.S. Virgin Islands under a permanent legislative provision at the lesser of a rate of $10.50 per proof gallon or the
                current rate of tax imposed on a proof gallon (26 U.S.C. 7652(F)).

             Bureau of Engraving and Printing

             Federal Funds
             Bureau of Engraving and Printing Fund

             Program and Financing (in millions of dollars)

                      Identification code 20–4502–0–4–803
                      2013 actual
                      2014 est.
                      2015 est.

                      Obligations by program activity:

                      0801
                      Currency program
                      641
                      718
                      734

                      0803
                      Other programs
                      15
                      15
                      15

                      0900
                      Total new obligations
                      656
                      733
                      749

                      Budgetary Resources:

                      Unobligated balance:

                      1000
                      Unobligated balance brought forward, Oct 1
                      51
                      59
                      59

                      Budget authority:

                      Spending authority from offsetting collections, discretionary:

                      1700
                      Collected
                      687
                      733
                      749

                      1701
                      Change in uncollected payments, Federal sources
                      9

                      1723
                      New and/or unobligated balance of spending authority from offsetting collections temporarily reduced
                      –32

                      1750
                      Spending auth from offsetting collections, disc (total)
                      664
                      733
                      749

                      1900
                      Budget authority (total)
                      664
                      733
                      749

                      1930
                      Total budgetary resources available
                      715
                      792
                      808

                      Memorandum (non-add) entries:

                      1941
                      Unexpired unobligated balance, end of year
                      59
                      59
                      59

                      Change in obligated balance:

                      Unpaid obligations:

                      3000
                      Unpaid obligations, brought forward, Oct 1
                      116
                      49

                      3010
                      Obligations incurred, unexpired accounts
                      656
                      733
                      749

                      3020
                      Outlays (gross)
                      –723
                      –782
                      –749

                      3050
                      Unpaid obligations, end of year
                      49

                      Uncollected payments:

                      3060
                      Uncollected pymts, Fed sources, brought forward, Oct 1
                      –54
                      –63
                      –63

                      3070
                      Change in uncollected pymts, Fed sources, unexpired
                      –9

                      3090
                      Uncollected pymts, Fed sources, end of year
                      –63
                      –63
                      –63

                      Memorandum (non-add) entries:

                      3100
                      Obligated balance, start of year
                      62
                      –14
                      –63

                      3200
                      Obligated balance, end of year
                      –14
                      –63
                      –63

                      Budget authority and outlays, net:

                      Discretionary:

                      4000
                      Budget authority, gross
                      664
                      733
                      749

                      Outlays, gross:

                      4010
                      Outlays from new discretionary authority
                      656
                      733
                      749

                      4011
                      Outlays from discretionary balances
                      67
                      49

                      4020
                      Outlays, gross (total)
                      723
                      782
                      749

                      Offsets against gross budget authority and outlays:

                      Offsetting collections (collected) from:

                      4030
                      Federal sources

                      –9

                      4033
                      Non-Federal sources
                      –687
                      –724
                      –749

                      4040
                      Offsets against gross budget authority  and outlays (total)
                      –687
                      –733
                      –749

                      Additional offsets against gross budget authority only:

                      4050
                      Change in uncollected pymts, Fed sources, unexpired
                      –9

                      4070
                      Budget authority, net (discretionary)
                      –32

                      4080
                      Outlays, net (discretionary)
                      36
                      49

                      4180
                      Budget authority, net (total)
                      –32

                      4190
                      Outlays, net (total)
                      36
                      49

                      Memorandum (non-add) entries:

                      5090
                      Unavailable balance, SOY: Offsetting collections

                      32
                      32

                      5091
                      Unavailable balance, EOY: Offsetting collections
                      32
                      32
                      32

             The Bureau of Engraving and Printing (BEP) designs, manufactures, and supplies Federal Reserve notes and other security instruments
                for various Federal agencies. In 2005, the BEP was given legal authority to print currency for foreign countries with approval
                of the State Department. The operations of the Bureau are financed by a revolving fund established in accordance with Public
                Law 81–656 (31 U.S.C. 181), which requires the Bureau to be reimbursed by customer agencies for all costs of manufacturing
                products provided and services performed. In 1977, Public Law 95–81 authorized the Bureau to assess customer agencies for
                amounts necessary to acquire capital equipment and provide for working capital.

             BEP's strategic goals are to produce U.S. currency that functions flawlessly in commerce; create innovative currency designs
                to provide effective counterfeit deterrence and meaningful access to currency note usage for all; and achieve organizational
                excellence and customer satisfaction through balanced investment in people, processes, facilities, and technology. Other activities
                at the Bureau include engraving plates and dies; manufacturing inks used to print security products; purchasing materials,
                supplies and equipment; and storing and delivering products in accordance with the requirements of customers. In addition,
                the Bureau provides technical assistance and advice to other Federal agencies in the design and production of documents, which,
                because of their innate value or other characteristics, require counterfeit deterrence.

             During 2015, BEP expects to produce and deliver 8.3 billion notes to the Federal Reserve Board to meet currency demand, which
                is the same as 2014. In order to meet continued international demand, the anticipated 2015 order will include a larger proportion
                of higher denominated notes, which are more costly to produce.

             2015 priories are: (1) achieve BEP's strategic goals as stated above, (2) produce and deliver currency notes ordered by the
                Federal Reserve Board that consistently meet high quality standards, (3) conduct research and development, and collaborate
                with key stakeholders in order to deter counterfeiting and maintain public trust in the security and reliability of U.S. currency
                notes, and (4) assist users of U.S. currency, including the blind and visually impaired, with the use and denomination of
                currency.

             Over the last decade, as more sophisticated counterfeit deterrent features have become necessary, research into and the development
                of new technologies for possible use in currency production have become a priority at the Bureau. Via its website, www.bep.gov, BEP seeks information on technologies that would enhance the longevity and durability of currency notes in circulation and
                new technologies or materials that could be developed for future use in counterfeit deterrence. In addition, because aggressive
                law enforcement and effective note design are essential to an effective anti-counterfeiting program, the Bureau will continue
                its work in 2015 with the Advanced Counterfeit Deterrent (ACD) Steering Committee to research and develop future currency
                designs that will enhance and protect U.S. currency notes. The ACD Committee includes representatives from BEP, the Department
                of the Treasury, the U.S. Secret Service, and the Federal Reserve Board.

          Balance Sheet (in millions of dollars)

                      Identification code 20–4502–0–4–803
                      2012 actual
                      2013 actual

                      ASSETS:

                      1206
                      Non-Federal assets: Receivables, net
                      169
                      162

                      Other Federal assets:

                      1802
                      Inventories and related properties
                      145
                      170

                      1803
                      Property, plant and equipment, net
                      416
                      430

                      1901
                      Other assets - Machinery repair parts
                      27
                      20

                      1999
                      Total assets
                      757
                      782

                      LIABILITIES:

                      2101
                      Federal liabilities: Accounts payable
                      31
                      29

                      Non-Federal liabilities:

                      2201
                      Accounts payable
                      27
                      24

                      2206
                      Pension and other actuarial liabilities
                      63
                      67

                      2999
                      Total liabilities
                      121
                      120

                      NET POSITION:

                      3100
                      Unexpended appropriations
                      32
                      32

                      3300
                      Cumulative results of operations
                      604
                      630

                      3999
                      Total net position
                      636
                      662

                      4999
                      Total liabilities and net position
                      757
                      782

          Object Classification (in millions of dollars)

                      Identification code 20–4502–0–4–803
                      2013 actual
                      2014 est.
                      2015 est.

                      Reimbursable obligations:

                      Personnel compensation:

                      11.1
                      Full-time permanent
                      163
                      167
                      173

                      11.3
                      Other than full-time permanent
                      1
                      1
                      1

                      11.5
                      Other personnel compensation
                      20
                      19
                      19

                      11.9
                      Total personnel compensation
                      184
                      187
                      193

                      12.1
                      Civilian personnel benefits
                      48
                      53
                      55

                      21.0
                      Travel and transportation of persons
                      1
                      1
                      1

                      23.1
                      Rental payments to GSA
                      2
                      2
                      2

                      23.3
                      Communications, utilities, and miscellaneous charges
                      14
                      14
                      14

                      25.2
                      Other services from non-Federal sources
                      81
                      89
                      91

                      26.0
                      Supplies and materials
                      277
                      307
                      293

                      31.0
                      Equipment
                      49
                      80
                      100

                      99.9
                      Total new obligations
                      656
                      733
                      749

          Employment Summary

                      Identification code 20–4502–0–4–803
                      2013 actual
                      2014 est.
                      2015 est.

                      2001
                      Reimbursable civilian full-time equivalent employment
                      1,890
                      1,925
                      1,944

             United States Mint

             Federal Funds
             United States Mint Public Enterprise FundPursuant to section 5136 of title 31, United States Code, the United States Mint is provided funding through the United States
             Mint Public Enterprise Fund for costs associated with the production of circulating coins, numismatic coins, and protective
             services, including both operating expenses and capital investments: Provided, That the aggregate amount of new liabilities and obligations incurred during fiscal year [2014] 2015 under such section 5136 for circulating coinage and protective service capital investments of the United States Mint shall
             not exceed [$19,000,000] $20,000,000. (Department of the Treasury Appropriations Act, 2014.)
          Program and Financing (in millions of dollars)

                      Identification code 20–4159–0–3–803
                      2013 actual
                      2014 est.
                      2015 est.

                      Obligations by program activity:

                      0806
                      Total Operating
                      4,130
                      3,861
                      3,541

                      0807
                      Circulating and Protection Capital
                      18
                      19
                      19

                      0808
                      Numismatic Capital
                      11
                      11
                      11

                      0900
                      Total new obligations
                      4,159
                      3,891
                      3,571

                      Budgetary Resources:

                      Unobligated balance:

                      1000
                      Unobligated balance brought forward, Oct 1
                      694
                      497
                      517

                      1021
                      Recoveries of prior year unpaid obligations
                      42
                      50
                      50

                      1022
                      Capital transfer of unobligated balances to general fund
                      –42
                      –30
                      –30

                      1050
                      Unobligated balance (total)
                      694
                      517
                      537

                      Budget authority:

                      Spending authority from offsetting collections, discretionary:

                      1700
                      Collected
                      3,986
                      3,891
                      3,571

                      1723
                      New and/or unobligated balance of spending authority from offsetting collections temporarily reduced
                      –24

                      1750
                      Spending auth from offsetting collections, disc (total)
                      3,962
                      3,891
                      3,571

                      1930
                      Total budgetary resources available
                      4,656
                      4,408
                      4,108

                      Memorandum (non-add) entries:

                      1941
                      Unexpired unobligated balance, end of year
                      497
                      517
                      537

                      Change in obligated balance:

                      Unpaid obligations:

                      3000
                      Unpaid obligations, brought forward, Oct 1
                      277
                      199
                      262

                      3010
                      Obligations incurred, unexpired accounts
                      4,159
                      3,891
                      3,571

                      3020
                      Outlays (gross)
                      –4,195
                      –3,778
                      –3,628

                      3040
                      Total outlays (Gross)
                      –42
                      –50
                      –50

                      3050
                      Unpaid obligations, end of year
                      199
                      262
                      155

                      Uncollected payments:

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

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

                      Memorandum (non-add) entries:

                      3100
                      Obligated balance, start of year
                      271
                      193
                      256

                      3200
                      Obligated balance, end of year
                      193
                      256
                      149

                      Budget authority and outlays, net:

                      Discretionary:

                      4000
                      Budget authority, gross
                      3,962
                      3,891
                      3,571

                      Outlays, gross:

                      4010
                      Outlays from new discretionary authority
                      3,225
                      3,148
                      2,889

                      4011
                      Outlays from discretionary balances
                      970
                      630
                      739

                      4020
                      Outlays, gross (total)
                      4,195
                      3,778
                      3,628

                      Offsets against gross budget authority and outlays:

                      Offsetting collections (collected) from:

                      4030
                      Federal sources
                      –3

                      4033
                      Baseline Program [Non-Federal sources]
                      –3,983
                      –3,891
                      –3,571

                      4040
                      Offsets against gross budget authority  and outlays (total)
                      –3,986
                      –3,891
                      –3,571

                      4070
                      Budget authority, net (discretionary)
                      –24

                      4080
                      Outlays, net (discretionary)
                      209
                      –113
                      57

                      4180
                      Budget authority, net (total)
                      –24

                      4190
                      Outlays, net (total)
                      209
                      –113
                      57

                      Memorandum (non-add) entries:

                      5090
                      Unavailable balance, SOY: Offsetting collections

                      24
                      24

                      5091
                      Unavailable balance, EOY: Offsetting collections
                      24
                      24
                      24

             The United States Mint mints and issues circulating coins, prepares and distributes numismatic items, and provides security
                and asset protection. Since 1996, the Mint's operations have been funded through the Public Enterprise Fund (PEF), established
                by section 522 of Public Law 104–52 (codified at section 5136 of Title 31, United States Code). The Mint generates revenue
                through the issuance of circulating coins to the Federal Reserve Banks (FRBs) and the sale of numismatic products to the public
                and bullion coins to authorized purchasers. The Mint submits annual audited financial statements to the Secretary of the Treasury
                and to the Congress in support of the operations of the PEF. In 2013, the Mint transferred $392 million to the General Fund.

             The operations of the Mint are divided into two major components: circulating coinage and numismatic items. Finances for the
                two components are accounted for separately. Receipts from circulating coinage operations are not used to fund numismatic
                operations, nor are receipts from numismatic operations used to fund circulating coinage operations.

             Circulating Coinage—This activity funds the minting and issuance of circulating coins to the FRBs in amounts that the Secretary of the Treasury
                determines are necessary to meet the needs of the United States. In 2015, this activity is expected to manufacture 10.6 billion
                coins for issuance to the FRBs. The 2015 Budget reflects production volumes that correspond to demand and raw materials costs,
                which are driven by commodity prices and volumes.

             The Mint receives funds from the Federal Reserve equal to the face value of the circulating coins minted and issued. The Mint
                is credited with the full cost of producing and distributing the coins that are put into circulation, including the depreciation
                of manufacturing facilities and equipment. The difference between the face value of the coins and the full cost of producing
                the coins is called seigniorage, which is a means of financing the deficit and deposited periodically into the General Fund.
                Amounts used to finance the Mint's capital acquisitions are recorded as budget authority in the year that funds are obligated.

             The 2015 Budget includes a legislative proposal to limit the requirement that the number of $1 coins minted and issued in
                a year with the Sacagawea-design on the obverse be not less than 20-percent of the total number of $1 coins minted and issued.
                Limiting the 20-percent requirement to circulating coins avoids the need to mint and issue Native American $1 Coins in excess
                of the amounts that numismatic customers demand. FRBs hold excessive inventories of $1 coins because depository institutions
                are re-depositing significant amounts of the coins with the FRBs. To address the excessive $1 coin inventory, in December
                2011, the Mint suspended production of all $1 Coins for circulation and, since that time, has minted and issued $1 coins solely
                for numismatic purposes.

             Numismatic Items—This activity funds the manufacturing of numismatic items, which include collectible coins and sets, medals, bullion coins,
                and other products and accessories for sale to collectors and other members of the public who desire high-quality or investment-grade
                versions of the Nation's coinage. These products include annual proof and uncirculated sets; investment-grade silver and gold
                bullion coins; uncirculated silver and gold coins; proof silver, gold, and platinum coins; and commemorative coins and medals
                that are authorized to commemorate events, individuals, places, or other subjects.

             Prices for numismatic products are based on the estimated product cost plus a reasonable margin to assure that the numismatic
                program operates at no net cost to the taxpayer. Similarly, bullion coins are priced based on the market price of the precious
                metals plus a premium to cover manufacturing, marketing, and distribution costs. Making numismatic products accessible, available,
                and affordable to Americans who choose to purchase them is the highest priority of the Mint's numismatic operations.

             The 2015 Budget also includes a proposal to require the silver coins in United States Mint Silver Proof Sets to contain no
                less than 90 percent silver. Under current law, the half-dollar, quarter-dollar and dime coins in these sets "shall be made
                of an alloy of 90 percent silver and 10 percent copper." Allowing the Mint to have flexibility in this composition will improve
                efficiency in the production process, lowering the costs for these products.

             In addition, the 2015 Budget reflects the continuation of a comprehensive review of the future of U.S. coins and currency
                that is in progress at Treasury. The Mint is and will continue reviewing the production and use of coins, analyzing alternative
                metals, Mint facilities, and consumer behavior and preferences with the goal of developing alternative options for the penny
                and nickel.

          Balance Sheet (in millions of dollars)

                      Identification code 20–4159–0–3–803
                      2012 actual
                      2013 actual

                      ASSETS:

                      Federal assets:

                      1101
                      Fund balances with Treasury
                      965
                      713

                      Investments in US securities:

                      1107
                      Advances and prepayments
                      3
                      2

                      1206
                      Non-Federal assets: Receivables, net
                      12
                      20

                      Other Federal assets:

                      1802
                      Inventories and related properties
                      362
                      472

                      1803
                      Property, plant and equipment, net
                      183
                      183

                      1901
                      Other assets
                      10,510
                      10,509

                      1999
                      Total assets
                      12,035
                      11,899

                      LIABILITIES:

                      2101
                      Federal liabilities: Accounts payable
                      6
                      6

                      Non-Federal liabilities:

                      2201
                      Accounts payable
                      22
                      21

                      2207
                      Other
                      10,562
                      10,555

                      2999
                      Total liabilities
                      10,590
                      10,582

                      NET POSITION:

                      3300
                      Cumulative results of operations
                      1,445
                      1,317

                      4999
                      Total liabilities and net position
                      12,035
                      11,899

          Object Classification (in millions of dollars)

                      Identification code 20–4159–0–3–803
                      2013 actual
                      2014 est.
                      2015 est.

                      Reimbursable obligations:

                      Personnel compensation:

                      11.1
                      Full-time permanent
                      138
                      145
                      147

                      11.3
                      Other than full-time permanent
                      2

                      11.5
                      Other personnel compensation
                      11
                      10
                      10

                      11.9
                      Total personnel compensation
                      151
                      155
                      157

                      12.1
                      Civilian personnel benefits
                      47
                      48
                      51

                      13.0
                      Benefits for former personnel
                      1
                      1
                      1

                      21.0
                      Travel and transportation of persons
                      1
                      2
                      2

                      22.0
                      Transportation of things
                      32
                      27
                      27

                      23.1
                      Rental payments to GSA
                      1

                      23.2
                      Rental payments to others
                      13
                      14
                      15

                      23.3
                      Communications, utilities, and miscellaneous charges
                      11
                      14
                      14

                      24.0
                      Printing and reproduction
                      1
                      2
                      2

                      25.1
                      Advisory and assistance services
                      37
                      94
                      28

                      25.2
                      Other services from non-Federal sources

                      38
                      38

                      25.3
                      Other goods and services from Federal sources
                      20
                      20
                      21

                      25.4
                      Operation and maintenance of facilities
                      5
                      4
                      3

                      25.5
                      Research and development contracts
                      2
                      2
                      3

                      25.7
                      Operation and maintenance of equipment
                      7
                      8
                      8

                      26.0
                      Supplies and materials
                      3,798
                      3,430
                      3,169

                      31.0
                      Equipment
                      20
                      19
                      19

                      32.0
                      Land and structures
                      10
                      13
                      13

                      42.0
                      Insurance claims and indemnities
                      2

                      99.9
                      Total new obligations
                      4,159
                      3,891
                      3,571

          Employment Summary

                      Identification code 20–4159–0–3–803
                      2013 actual
                      2014 est.
                      2015 est.

                      2001
                      Reimbursable civilian full-time equivalent employment
                      1,705
                      1,874
                      1,874

             Internal Revenue Service

             The Internal Revenue Service (IRS) collects the revenue that funds the government and administers the nation's tax laws. During
                FY 2013, the IRS processed 241 million tax returns and collected $2.9 trillion in taxes (gross receipts before tax refunds),
                totaling 91 percent of Federal Government receipts.

             The IRS taxpayer service program assists millions of taxpayers in understanding and meeting their tax obligations. The IRS
                tax enforcement and compliance program deters taxpayers inclined to evade their responsibilities while pursuing those who
                violate tax laws.

             The IRS Strategic Plan guides program and budget decisions and supports the Department of the Treasury Strategic Plan and
                Agency Priority Goal, which focuses on expanding the availability and improving the quality of customer service options. The
                IRS Strategic Plan has been updated to recognize new realities, such as the evolving scope and increasing complexity of tax
                administration, the expanding global tax environment and changing business models, the increasing prevalence of refund fraud
                and identity theft, meeting taxpayers' expectations to digitally interact in a secure manner, the growing use of tax preparation
                assistance, sustaining a skilled and talented work force, and meeting the needs of an increasingly diverse U.S. population.

             The IRS strategic goals are: (1) Deliver high quality and timely service to reduce taxpayer burden and encourage voluntary compliance  and (2) Effectively enforce the law to ensure compliance with tax responsibilities and combat fraud.
             To deliver high quality and timely service to reduce taxpayer burden and encourage voluntary compliance, the IRS must (1)
                Design tailored service approaches with a focus on digital customer service to meet taxpayer needs, preferences, and compliance
                behaviors in order to facilitate voluntary compliance; (2) Deliver clear and focused outreach, communications, and education
                programs to assist taxpayer understanding of tax responsibilities and awareness of emerging tax laws; (3) Provide timely assistance
                through a seamless, multichannel service environment to encourage taxpayers to meet their tax obligations and accurately resolve
                their issues; (4) Strengthen refund fraud detection and prevention and provide prompt assistance to support victims of identity
                theft; (5) Reduce taxpayer burden and increase return accuracy at filing through timely and efficient tax return processing;
                and (6) Improve service delivery and support effective tax administration by fostering strong relations with the tax community
                and government partners; and (7) Strengthen the outreach, education, and tools provided to the tax professional community.

             To effectively enforce the law to ensure compliance with tax responsibilities and combat fraud, the IRS must (1) Enforce domestic
                and international compliance by strengthening expertise, adopting innovative approaches, and streamlining procedures; (2)
                Deter and promptly resolve noncompliance by protecting revenue from refund fraud and ensuring appropriate revenue collection;
                (3) Build and maintain public trust by anticipating and addressing the tax-exempt sector's need for a clear understanding
                of its tax law responsibilities; (4) Identify trends, detect high-risk areas of noncompliance, and prioritize enforcement
                approaches by applying research and advanced analytics; (5) Address noncompliance by improving data, information, and knowledge
                sharing with tax community and government partners; and (6) Improve compliance and reduce the risk of fraud through strong
                partnerships with the tax professional community.

             The IRS will invest in its workforce and the foundational capabilities necessary to achieve our mission and deliver high performance
                for taxpayers and stakeholders, including being the best place to work in government. To accomplish this, the IRS must (1)
                Build a highly talented, diverse workforce and cultivate an inclusive and collaborative environment; (2) Ensure a secure environment
                that protects the safety of our people and security of our facilities; (3) Implement and maintain a robust enterprise risk
                management program that identifies emerging risks and mitigates them before they impact performance; (4) Realize operational
                efficiencies and effectively manage costs by improving enterprise-wide resource allocation and streamlining processes; (5)
                Invest in innovative, secure technology needed to protect taxpayer data and support taxpayer, partner, and business needs;
                and (6) Implement enterprise-wide analytics and research capabilities to make timely, informed decisions.

             The FY 2015 President's Budget provides $12,477 million for the IRS to implement key strategic priorities.
             Enforcement Program.—The FY 2015 Budget includes an Enforcement account increase to implement enacted legislation; protect revenue by identifying
                fraud and preventing issuance of questionable refunds including tax-related identity theft; address offshore noncompliance;
                enforce return preparer compliance; expand criminal investigation capabilities; address compliance issues in the tax-exempt
                sector, including employee retirement plans, exempt organizations, and direct pay bonds; and provide appropriate and balanced
                coverage by improving examination audit and collection coverage rates. This increase is supported by a program integrity cap
                adjustment totaling $480 million, which includes funding for both the Enforcement ($238 million) and the Operations Support
                accounts ($242 million), including $5 million in the Enforcement account to transfer to the Alcohol and Tobacco Tax and Trade
                Bureau (TTB) for high return on investment tax enforcement activities. The Budget proposes an amendment to section 251 of
                the Balanced Budget and Emergency Deficit Control Act (BBEDCA) of 1985, as amended, to provide a statutory change that will
                allow adjustments to the discretionary caps for additional IRS appropriations. To ensure full funding of the cost increases,
                this cap adjustment is permissible in 2015 only if the base level for the IRS Enforcement and Operations Support accounts
                are funded at $9,349 million. The new FY 2015 enforcement initiatives funded out of this cap adjustment will generate nearly
                $2.1 billion in additional annual enforcement revenue once the new hires reach full potential in FY 2017. At full maturity,
                these resources are expected to generate an ROI of nearly $6-to-$1, not including indirect deterrence estimated to be at least
                three times the direct revenue impact. In addition to the new FY 2015 enforcement initiatives, the Budget also proposes new
                tax enforcement and compliance initiatives for the IRS and TTB funded via cap adjustments through 2019 and sustained with
                additional adjustments through 2024. In total, the proposal entails 10 years of adjustments costing $17 billion while saving
                $52 billion, for a net savings of $35 billion. See additional discussion in the Budget Process chapter in the Analytical Perspectives
                volume.

             Taxpayer Service Program.—The FY 2015 Budget includes a significant investment in Taxpayer Services that will allow the IRS to further improve customer
                service to meet taxpayer demand and continue delivering services to taxpayers using a variety of in-person, telephone, and
                web-based methods to help taxpayers understand their obligations, correctly file their returns, and pay taxes due in a timely
                manner. The IRS is committed to increasing the service options available through the IRS web site and mobile application,
                allowing more taxpayers to reach the IRS through the Internet. Notably, in 2013, there were more than 450 million visits to www.IRS.gov, and more than 200 million taxpayers checked their refund status by accessing Where's My Refund? in English or Spanish on the IRS website. Taxpayers also can use automated features found at 1–800–829–1040.

             Modernization Program.—IRS modernization efforts focus on building and deploying advanced information technology systems, processes, and tools
                to improve efficiency and enhance productivity. Since 2012, the IRS has processed individual taxpayer returns on a daily processing
                cycle that has enhanced IRS tax administration and improved customer service by allowing faster refunds for more taxpayers,
                more timely account updates, and faster issuance of taxpayer notices. The FY 2015 Budget provides $330 million for the Business
                Systems Modernization (BSM) Program to expand the capabilities of the CADE 2 relational database and address IRS's financial
                material weakness, and to complete the design, development, and testing of the Form 1040X, Amended U.S. Individual Income Tax Return, so IRS processing systems can accept the form electronically. Beginning in 2014 and continuing in 2015, the Return Review
                Program (RRP) and the development of the Online Services projects will be part of the BSM program. RRP will take fraud detection
                and prevention for the IRS into the next generation. Using leading-edge technologies that promote speed and enhance data analytics,
                RRP will advance IRS effectiveness in detecting, addressing, and preventing tax refund fraud and in protecting U.S. Treasury
                revenue. RRP will eventually replace the legacy Electronic Fraud Detection System (EFDS) built in the mid-1990s. The Office
                of Online Services (OLS) will lead the IRS's transition to the future digital customer service. OLS will build on existing
                service delivery capabilities to simplify the taxpayer's online experience, provide secure digital communications, and add
                more interactive capabilities to existing web self-service products.

          Federal Funds
             Taxpayer ServicesFor necessary expenses of the Internal Revenue Service to provide taxpayer services, including pre-filing assistance and education,
             filing and account services, taxpayer advocacy services, and other services as authorized by 5 U.S.C. 3109, at such rates
             as may be determined by the Commissioner, [$2,122,554,000] $2,317,633,000, of which not less than $5,600,000 shall be for the Tax Counseling for the Elderly Program, of which not less than $10,000,000
             shall be available for low-income taxpayer clinic grants, of which not less than  [$12,000,000] $18,000,000, to remain available until September 30, [2015] 2016, shall be available for a Community Volunteer Income Tax Assistance matching grants program for tax return preparation assistance[, of which not less than $203,000,000 shall be available for operating expenses of the Taxpayer Advocate Service: Provided, That of the amounts made available for the Taxpayer Advocate Service, not less than $5,000,000 shall be for identity theft
             casework]. (Department of the Treasury Appropriations Act, 2014.)
          Program and Financing (in millions of dollars)

                      Identification code 20–0912–0–1–803
                      2013 actual
                      2014 est.
                      2015 est.

                      Obligations by program activity:

                      0001
                      Pre-filing taxpayer assistance and education
                      604
                      614
                      648

                      0002
                      Filing and account services
                      1,726
                      1,739
                      1,865

                      0100
                      Subtotal, direct programs
                      2,330
                      2,353
                      2,513

                      0799
                      Total direct obligations
                      2,330
                      2,353
                      2,513

                      0801
                      Reimbursable program
                      38
                      40
                      40

                      0900
                      Total new obligations
                      2,368
                      2,393
                      2,553

                      Budgetary Resources:

                      Unobligated balance:

                      1000
                      Unobligated balance brought forward, Oct 1
                      7
                      11
                      11

                      1011
                      Unobligated balance transfer from other accts [20–5432]
                      190
                      196
                      95

                      1012
                      Unobligated balance transfers between expired and unexpired accounts
                      12

                      1050
                      Unobligated balance (total)
                      209
                      207
                      106

                      Budget authority:

                      Appropriations, discretionary:

                      1100
                      Appropriation
                      2,240
                      2,157
                      2,318

                      1121
                      Appropriations transferred from other accts [20–0913]
                      13

                      1121
                      Appropriations transferred from other accts [20–5432]

                      100

                      1130
                      Appropriations permanently reduced
                      –117

                      1160
                      Appropriation, discretionary (total)
                      2,136
                      2,157
                      2,418

                      Spending authority from offsetting collections, discretionary:

                      1700
                      Collected
                      38
                      40
                      40

                      1750
                      Spending auth from offsetting collections, disc (total)
                      38
                      40
                      40

                      1900
                      Budget authority (total)
                      2,174
                      2,197
                      2,458

                      1930
                      Total budgetary resources available
                      2,383
                      2,404
                      2,564

                      Memorandum (non-add) entries:

                      1940
                      Unobligated balance expiring
                      –4

                      1941
                      Unexpired unobligated balance, end of year
                      11
                      11
                      11

                      Change in obligated balance:

                      Unpaid obligations:

                      3000
                      Unpaid obligations, brought forward, Oct 1
                      201
                      100
                      154

                      3010
                      Obligations incurred, unexpired accounts
                      2,368
                      2,393
                      2,553

                      3011
                      Obligations incurred, expired accounts
                      5

                      3020
                      Outlays (gross)
                      –2,456
                      –2,339
                      –2,511

                      3041
                      Recoveries of prior year unpaid obligations, expired
                      –18

                      3050
                      Unpaid obligations, end of year
                      100
                      154
                      196

                      Memorandum (non-add) entries:

                      3100
                      Obligated balance, start of year
                      201
                      100
                      154

                      3200
                      Obligated balance, end of year
                      100
                      154
                      196

                      Budget authority and outlays, net:

                      Discretionary:

                      4000
                      Budget authority, gross
                      2,174
                      2,197
                      2,458

                      Outlays, gross:

                      4010
                      Outlays from new discretionary authority
                      2,067
                      2,089
                      2,336

                      4011
                      Outlays from discretionary balances
                      389
                      250
                      175

                      4020
                      Outlays, gross (total)
                      2,456
                      2,339
                      2,511

                      Offsets against gross budget authority and outlays:

                      Offsetting collections (collected) from:

                      4030
                      Federal sources
                      –41
                      –40
                      –40

                      4033
                      Non-Federal sources
                      –2

                      4040
                      Offsets against gross budget authority  and outlays (total)
                      –43
                      –40
                      –40

                      Additional offsets against gross budget authority only:

                      4052
                      Offsetting collections credited to expired accounts
                      5

                      4070
                      Budget authority, net (discretionary)
                      2,136
                      2,157
                      2,418

                      4080
                      Outlays, net (discretionary)
                      2,413
                      2,299
                      2,471

                      4180
                      Budget authority, net (total)
                      2,136
                      2,157
                      2,418

                      4190
                      Outlays, net (total)
                      2,413
                      2,299
                      2,471

             This appropriation provides resources for taxpayer service programs, which collectively focus on helping taxpayers understand
                their tax obligations, correctly file their returns, and pay taxes due in a timely manner. The appropriation also supports
                a number of other activities, including forms and publications; processing of tax returns and related documents; filing and
                account services; and taxpayer advocacy services.

          Object Classification (in millions of dollars)

                      Identification code 20–0912–0–1–803
                      2013 actual
                      2014 est.
                      2015 est.

                      Direct obligations:

                      Personnel compensation:

                      11.1
                      Full-time permanent
                      1,525
                      1,544
                      1,642

                      11.3
                      Other than full-time permanent
                      50
                      36
                      37

                      11.5
                      Other personnel compensation
                      59
                      78
                      88

                      11.9
                      Total personnel compensation
                      1,634
                      1,658
                      1,767

                      12.1
                      Civilian personnel benefits
                      540
                      506
                      560

                      21.0
                      Travel and transportation of persons
                      9
                      19
                      21

                      22.0
                      Transportation of things
                      1
                      1
                      1

                      23.3
                      Communications, utilities, and miscellaneous charges
                      2
                      2
                      2

                      24.0
                      Printing and reproduction
                      8
                      9
                      9

                      25.1
                      Advisory and assistance services
                      26
                      22
                      23

                      25.2
                      Other services from non-Federal sources
                      20
                      40
                      27

                      25.3
                      Other goods and services from Federal sources
                      61
                      59
                      60

                      25.8
                      Subsistence and support of persons

                      2
                      2

                      26.0
                      Supplies and materials
                      6
                      6
                      6

                      41.0
                      Grants, subsidies, and contributions
                      23
                      28
                      34

                      42.0
                      Insurance claims and indemnities

                      1
                      1

                      99.0
                      Direct obligations
                      2,330
                      2,353
                      2,513

                      99.0
                      Reimbursable obligations
                      38
                      40
                      40

                      99.9
                      Total new obligations
                      2,368
                      2,393
                      2,553

          Employment Summary

                      Identification code 20–0912–0–1–803
                      2013 actual
                      2014 est.
                      2015 est.

                      1001
                      Direct civilian full-time equivalent employment
                      30,386
                      29,677
                      32,162

                      2001
                      Reimbursable civilian full-time equivalent employment
                      594
                      623
                      623

             EnforcementFor necessary expenses for tax enforcement activities of the Internal Revenue Service to determine and collect owed taxes,
             to provide legal and litigation support, to conduct criminal investigations, to enforce criminal statutes related to violations
             of internal revenue laws and other financial crimes, to purchase (for police-type use, not to exceed [850] 100) and hire passenger motor vehicles (31 U.S.C. 1343(b)), and to provide other services as authorized by 5 U.S.C. 3109, at
             such rates as may be determined by the Commissioner, [$5,022,178,000, of which not less than $200,000 shall be for intensive training of employees in the Exempt Organizations Unit
             and] $5,371,826,000, of which not less than [$60,257,000] $57,493,000 shall be for the Interagency Crime and Drug Enforcement program: Provided, That, of the amounts provided under this heading, not less than $237,838,000, of which $5,000,000 shall be transferred
                to the Alcohol and Tobacco Tax and Trade Bureau, shall be for an additional appropriation for tax activities, including tax
                compliance to address the Federal tax gap, as specified for purposes of Section 251(b)(2) of the Balanced Budget and Emergency
                Deficit Control Act of 1985, as amended. (Department of the Treasury Appropriations Act, 2014.)
          Program and Financing (in millions of dollars)

                      Identification code 20–0913–0–1–999
                      2013 actual
                      2014 est.
                      2015 est.

                      Obligations by program activity:

                      0001
                      Investigations
                      612
                      643
                      685

                      0002
                      Exam and Collections
                      4,201
                      4,275
                      4,558

                      0003
                      Regulatory
                      164
                      151
                      170

                      0100
                      Subtotal, Direct program
                      4,977
                      5,069
                      5,413

                      0799
                      Total direct obligations
                      4,977
                      5,069
                      5,413

                      0801
                      Reimbursable program
                      30
                      32
                      32

                      0900
                      Total new obligations
                      5,007
                      5,101
                      5,445

                      Budgetary Resources:

                      Unobligated balance:

                      1000
                      Unobligated balance brought forward, Oct 1
                      2
                      7
                      3

                      1011
                      Unobligated balance transfer from other accts [20–5432]
                      20
                      14
                      7

                      1012
                      Unobligated balance transfers between expired and unexpired accounts
                      19

                      1021
                      Recoveries of prior year unpaid obligations
                      3

                      1050
                      Unobligated balance (total)
                      44
                      21
                      10

                      Budget authority:

                      Appropriations, discretionary:

                      1100
                      Appropriation
                      5,299
                      5,022
                      5,372

                      1120
                      Appropriations transferred to other accts [20–0912]
                      –13

                      1120
                      Appropriations transferred to other accts [20–0919]
                      –60

                      1120
                      Appropriations transferred to other accts [20–1008]

                      –5

                      1121
                      Appropriations transferred from other accts [20–5432]

                      2
                      12

                      1130
                      Appropriations permanently reduced
                      –277

                      1160
                      Appropriation, discretionary (total)
                      4,949
                      5,024
                      5,379

                      Spending authority from offsetting collections, discretionary:

                      1700
                      Collected
                      21
                      59
                      59

                      1701
                      Change in uncollected payments, Federal sources
                      26

                      1750
                      Spending auth from offsetting collections, disc (total)
                      47
                      59
                      59

                      1900
                      Budget authority (total)
                      4,996
                      5,083
                      5,438

                      1930
                      Total budgetary resources available
                      5,040
                      5,104
                      5,448

                      Memorandum (non-add) entries:

                      1940
                      Unobligated balance expiring
                      –26

                      1941
                      Unexpired unobligated balance, end of year
                      7
                      3
                      3

                      Change in obligated balance:

                      Unpaid obligations:

                      3000
                      Unpaid obligations, brought forward, Oct 1
                      447
                      233
                      262

                      3010
                      Obligations incurred, unexpired accounts
                      5,007
                      5,101
                      5,445

                      3011
                      Obligations incurred, expired accounts
                      8

                      3020
                      Outlays (gross)
                      –5,204
                      –5,072
                      –5,395

                      3040
                      Recoveries of prior year unpaid obligations, unexpired
                      –3

                      3041
                      Recoveries of prior year unpaid obligations, expired
                      –22

                      3050
                      Unpaid obligations, end of year
                      233
                      262
                      312

                      Uncollected payments:

                      3060
                      Uncollected pymts, Fed sources, brought forward, Oct 1
                      –33
                      –31
                      –31

                      3070
                      Change in uncollected pymts, Fed sources, unexpired
                      –26

                      3071
                      Change in uncollected pymts, Fed sources, expired
                      28

                      3090
                      Uncollected pymts, Fed sources, end of year
                      –31
                      –31
                      –31

                      Memorandum (non-add) entries:

                      3100
                      Obligated balance, start of year
                      414
                      202
                      231

                      3200
                      Obligated balance, end of year
                      202
                      231
                      281

                      Budget authority and outlays, net:

                      Discretionary:

                      4000
                      Budget authority, gross
                      4,996
                      5,083
                      5,438

                      Outlays, gross:

                      4010
                      Outlays from new discretionary authority
                      4,764
                      4,861
                      5,201

                      4011
                      Outlays from discretionary balances
                      440
                      211
                      194

                      4020
                      Outlays, gross (total)
                      5,204
                      5,072
                      5,395

                      Offsets against gross budget authority and outlays:

                      Offsetting collections (collected) from:

                      4030
                      Federal sources
                      –49
                      –59
                      –59

                      4033
                      Non-Federal sources
                      –5

                      4040
                      Offsets against gross budget authority  and outlays (total)
                      –54
                      –59
                      –59

                      Additional offsets against gross budget authority only:

                      4050
                      Change in uncollected pymts, Fed sources, unexpired
                      –26

                      4052
                      Offsetting collections credited to expired accounts
                      33

                      4060
                      Additional offsets against budget authority only (total)
                      7

                      4070
                      Budget authority, net (discretionary)
                      4,949
                      5,024
                      5,379

                      4080
                      Outlays, net (discretionary)
                      5,150
                      5,013
                      5,336

                      4180
                      Budget authority, net (total)
                      4,949
                      5,024
                      5,379

                      4190
                      Outlays, net (total)
                      5,150
                      5,013
                      5,336

             This appropriation provides resources for the examination of tax returns, both domestic and international; the administrative
                and judicial settlement of taxpayer appeals of examination findings; technical rulings; monitoring employee pension plans;
                determining qualifications of organizations seeking tax-exempt status; examining the tax returns of exempt organizations;
                enforcing statutes relating to detection and investigation of criminal violations of the internal revenue laws and other financial
                crimes; identifying underreporting of tax obligations; securing unfiled tax returns; and collecting unpaid accounts. Further,
                the FY 2015 Budget protects revenue by identifying fraud and preventing the issuance of erroneous refund payments, including
                tax-related identity theft, and strengthens return preparer compliance. A portion of the appropriation ($238 million) is requested
                as part of the $480 million total program integrity cap adjustment that will reduce the deficit through above-base funding
                for high return on investment (ROI) tax enforcement and compliance initiatives, including $5 million to transfer to the Alcohol
                and Tobacco Tax and Trade Bureau (TTB). In conjunction with specified funds provided to the IRS Operations Support account,
                this increment will support tax compliance initiatives expected to generate high ROI in the form of increased tax revenues,
                with the policy generating $52 billion in additional revenues over 10 years, or $35 billion when costs are taken into account.
                Language presented in this account, the Operations Support account, and Section 125 of the Department of the Treasury's Administrative
                Provisions is provided to effectuate the cap adjustment in conjunction with an amendment to section 251 of the Balanced Budget
                and Emergency Deficit Control Act (BBEDCA) of 1985, as amended.

          Object Classification (in millions of dollars)

                      Identification code 20–0913–0–1–999
                      2013 actual
                      2014 est.
                      2015 est.

                      Direct obligations:

                      Personnel compensation:

                      11.1
                      Full-time permanent
                      3,457
                      3,420
                      3,572

                      11.3
                      Other than full-time permanent
                      35
                      38
                      38

                      11.5
                      Other personnel compensation
                      97
                      151
                      163

                      11.8
                      Special personal services payments
                      16
                      16
                      16

                      11.9
                      Total personnel compensation
                      3,605
                      3,625
                      3,789

                      12.1
                      Civilian personnel benefits
                      1,133
                      1,141
                      1,251

                      21.0
                      Travel and transportation of persons
                      57
                      85
                      127

                      22.0
                      Transportation of things
                      1
                      9
                      12

                      23.2
                      Rental payments to others

                      1
                      1

                      23.3
                      Communications, utilities, and miscellaneous charges
                      3
                      5
                      5

                      24.0
                      Printing and reproduction
                      3
                      4
                      4

                      25.1
                      Advisory and assistance services
                      48
                      57
                      62

                      25.2
                      Other services from non-Federal sources
                      36
                      49
                      56

                      25.3
                      Other goods and services from Federal sources
                      48
                      45
                      47

                      25.5
                      Research and development contracts
                      4
                      4
                      4

                      25.7
                      Operation and maintenance of equipment
                      1

                      25.8
                      Subsistence and support of persons
                      1
                      1
                      3

                      26.0
                      Supplies and materials
                      18
                      19
                      22

                      31.0
                      Equipment
                      10
                      16
                      23

                      42.0
                      Insurance claims and indemnities
                      1
                      1
                      1

                      91.0
                      Unvouchered
                      8
                      7
                      5

                      99.0
                      Direct obligations
                      4,977
                      5,069
                      5,412

                      99.0
                      Reimbursable obligations
                      30
                      32
                      32

                      99.5
                      Below reporting threshold

                      1

                      99.9
                      Total new obligations
                      5,007
                      5,101
                      5,445

          Employment Summary

                      Identification code 20–0913–0–1–999
                      2013 actual
                      2014 est.
                      2015 est.

                      1001
                      Direct civilian full-time equivalent employment
                      44,368
                      42,944
                      45,910

                      2001
                      Reimbursable civilian full-time equivalent employment
                      54
                      56
                      56

                      3001
                      Allocation account civilian full-time equivalent employment
                      3
                      3
                      3

             Health Insurance Tax Credit Administration

             Program and Financing (in millions of dollars)

                      Identification code 20–0928–0–1–803
                      2013 actual
                      2014 est.
                      2015 est.

                      Change in obligated balance:

                      Unpaid obligations:

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

                      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

             This appropriation provided operating resources to administer the advance payment feature of the Trade Adjustment Assistance
                health coverage tax credit (HCTC) program, (see Payment Where Health Coverage Tax Credit Exceeds Liability for Tax), which
                assisted dislocated workers with their health insurance premiums. The tax credit program was enacted by the Trade Act of 2002
                (Public Law 107–210) and became effective in August of 2003. In FY 2012, administrative resources for the program were moved
                to the Taxpayer Services appropriation under the Consolidated Appropriations Act of 2012 (Public Law 112–74). This consolidation
                was made in advance of the program's termination effective January 1, 2014 as provided by the Trade Adjustment Assistance
                Extension Act of 2011 (Public Law 112–40). For tax years beginning January 1, 2014, health care premium tax credits will be
                available to qualified individuals under the Patient Protection and Affordable Care Act (PPACA) of 2010 (Public Law 111–148).

             Operations SupportFor necessary expenses of the Internal Revenue Service to support taxpayer services and enforcement programs, including rent
             payments; facilities services; printing; postage; physical security; headquarters and other IRS-wide administration activities;
             research and statistics of income; telecommunications; information technology development, enhancement, operations, maintenance,
             and security; the hire of passenger motor vehicles (31 U.S.C. 1343(b)); and other services as authorized by 5 U.S.C. 3109,
             at such rates as may be determined by the Commissioner; [$3,740,942,000] $4,456,858,000, of which not to exceed $250,000,000 shall remain available until September 30, [2015] 2016, for information technology support; of which not to exceed $65,000,000 shall remain available until expended for acquisition
             of equipment and construction, repair and renovation of facilities; of which not to exceed $1,000,000 shall remain available
             until September 30, [2016] 2017, for research; of which not less than $2,000,000 shall be for the Internal Revenue Service Oversight Board; of which not
             to exceed $25,000 shall be for official reception and representation expenses: Provided, That not later than 30 days after the end of each quarter, the Internal Revenue Service shall submit a report to the House
             and Senate Committees on Appropriations and the Comptroller General of the United States detailing the cost and schedule performance
             for its major information technology investments, including the purpose and life-cycle stages of the investments; the reasons
             for any cost and schedule variances; the risks of such investments and strategies the Internal Revenue Service is using to
             mitigate such risks; and the expected developmental milestones to be achieved and costs to be incurred in the next quarter:
             Provided further, That the Internal Revenue Service shall include, in its budget justification for fiscal year [2015] 2016, a summary of cost and schedule performance information for its major information technology systems: Provided, That, of the amounts provided under this heading, such sums as are necessary shall be available to fully support
                tax enforcement and compliance activities, including not less than $241,689,000, for an additional appropriation for tax activities,
                including tax compliance to address the Federal tax gap, as specified for purposes of Section 251(b)(2) of the Balanced Budget
                and Emergency Deficit Control Act of 1985, as amended. (Department of the Treasury Appropriations Act, 2014.)
          Program and Financing (in millions of dollars)

                      Identification code 20–0919–0–1–803
                      2013 actual
                      2014 est.
                      2015 est.

                      Obligations by program activity:

                      0002
                      Infrastructure
                      896
                      867
                      929

                      0003
                      Shared Services and Support
                      1,135
                      1,184
                      1,288

                      0004
                      Information Services
                      2,018
                      2,040
                      2,493

                      0100
                      Subtotal, direct programs
                      4,049
                      4,091
                      4,710

                      0799
                      Total direct obligations
                      4,049
                      4,091
                      4,710

                      0801
                      Reimbursable program
                      27
                      28
                      29

                      0900
                      Total new obligations
                      4,076
                      4,119
                      4,739

                      Budgetary Resources:

                      Unobligated balance:

                      1000
                      Unobligated balance brought forward, Oct 1
                      178
                      123
                      113

                      1011
                      Unobligated balance transfer from other accts [20–5432]
                      125
                      103
                      50

                      1012
                      Unobligated balance transfers between expired and unexpired accounts
                      21

                      1021
                      Recoveries of prior year unpaid obligations
                      8

                      1050
                      Unobligated balance (total)
                      332
                      226
                      163

                      Budget authority:

                      Appropriations, discretionary:

                      1100
                      Appropriation
                      3,947
                      3,799
                      4,457

                      1121
                      Appropriations transferred from other accts [20–5432]
                      58
                      179
                      205

                      1121
                      Appropriations transferred from other accts [20–0913]
                      60

                      1130
                      Appropriations permanently reduced
                      –206

                      1160
                      Appropriation, discretionary (total)
                      3,859
                      3,978
                      4,662

                      Spending authority from offsetting collections, discretionary:

                      1700
                      Collected
                      27
                      28
                      29

                      1750
                      Spending auth from offsetting collections, disc (total)
                      27
                      28
                      29

                      1900
                      Budget authority (total)
                      3,886
                      4,006
                      4,691

                      1930
                      Total budgetary resources available
                      4,218
                      4,232
                      4,854

                      Memorandum (non-add) entries:

                      1940
                      Unobligated balance expiring
                      –19

                      1941
                      Unexpired unobligated balance, end of year
                      123
                      113
                      115

                      Change in obligated balance:

                      Unpaid obligations:

                      3000
                      Unpaid obligations, brought forward, Oct 1
                      887
                      863
                      1,080

                      3010
                      Obligations incurred, unexpired accounts
                      4,076
                      4,119
                      4,739

                      3011
                      Obligations incurred, expired accounts
                      8

                      3020
                      Outlays (gross)
                      –4,024
                      –3,902
                      –4,470

                      3040
                      Recoveries of prior year unpaid obligations, unexpired
                      –8

                      3041
                      Recoveries of prior year unpaid obligations, expired
                      –76

                      3050
                      Unpaid obligations, end of year
                      863
                      1,080
                      1,349

                      Uncollected payments:

                      3060
                      Uncollected pymts, Fed sources, brought forward, Oct 1
                      –8

                      3071
                      Change in uncollected pymts, Fed sources, expired
                      8

                      Memorandum (non-add) entries:

                      3100
                      Obligated balance, start of year
                      879
                      863
                      1,080

                      3200
                      Obligated balance, end of year
                      863
                      1,080
                      1,349

                      Budget authority and outlays, net:

                      Discretionary:

                      4000
                      Budget authority, gross
                      3,886
                      4,006
                      4,691

                      Outlays, gross:

                      4010
                      Outlays from new discretionary authority
                      3,220
                      3,240
                      3,792

                      4011
                      Outlays from discretionary balances
                      804
                      662
                      678

                      4020
                      Outlays, gross (total)
                      4,024
                      3,902
                      4,470

                      Offsets against gross budget authority and outlays:

                      Offsetting collections (collected) from:

                      4030
                      Federal sources
                      –35
                      –27
                      –28

                      4033
                      Non-Federal sources
                      –4
                      –1
                      –1

                      4040
                      Offsets against gross budget authority  and outlays (total)
                      –39
                      –28
                      –29

                      Additional offsets against gross budget authority only:

                      4052
                      Offsetting collections credited to expired accounts
                      12

                      4070
                      Budget authority, net (discretionary)
                      3,859
                      3,978
                      4,662

                      4080
                      Outlays, net (discretionary)
                      3,985
                      3,874
                      4,441

                      4180
                      Budget authority, net (total)
                      3,859
                      3,978
                      4,662

                      4190
                      Outlays, net (total)
                      3,985
                      3,874
                      4,441

             This appropriation provides resources for support functions that are essential to the successful operation of IRS programs.
                These functions include: overall planning and direction of the IRS; shared service support related to facilities maintenance,
                rent payments, printing, postage, and security; resources for headquarters management activities such as communications and
                liaison, finance, human resources, equity, diversity and inclusion; research and statistics of income; protection of sensitive
                information and the privacy of taxpayers and employees; and necessary expenses for telecommunications support and the development
                and maintenance of IRS operational information systems. This appropriation also includes specific funds to support multi-year
                facility and real estate planning to improve the IRS investment process, as well as funds needed to implement an array of
                significant new tax legislation. A portion of the appropriation ($242 million) is requested as part of the $480 million program
                integrity cap adjustment that will reduce the deficit through above-base funding for high return on investment (ROI) tax enforcement
                and compliance programs. In conjunction with specified funds provided to the IRS Enforcement account, this increment will
                support new tax compliance initiatives that are expected to generate high returns on investment in the form of increased tax
                revenues.  In total, the proposal entails 10 years of adjustments costing $17 billion while saving $52 billion, for a net
                savings of $35 billion.

          Object Classification (in millions of dollars)

                      Identification code 20–0919–0–1–803
                      2013 actual
                      2014 est.
                      2015 est.

                      Direct obligations:

                      Personnel compensation:

                      11.1
                      Full-time permanent
                      1,107
                      1,153
                      1,298

                      11.3
                      Other than full-time permanent
                      9
                      8
                      8

                      11.5
                      Other personnel compensation
                      16
                      27
                      32

                      11.9
                      Total personnel compensation
                      1,132
                      1,188
                      1,338

                      12.1
                      Civilian personnel benefits
                      387
                      416
                      461

                      13.0
                      Benefits for former personnel
                      53
                      53
                      53

                      21.0
                      Travel and transportation of persons
                      12
                      17
                      30

                      22.0
                      Transportation of things
                      16
                      16
                      17

                      23.1
                      Rental payments to GSA
                      652
                      632
                      650

                      23.2
                      Rental payments to others
                      13
                      13
                      13

                      23.3
                      Communications, utilities, and miscellaneous charges
                      346
                      340
                      388

                      24.0
                      Printing and reproduction
                      21
                      22
                      25

                      25.1
                      Advisory and assistance services
                      693
                      641
                      759

                      25.2
                      Other services from non-Federal sources
                      61
                      116
                      184

                      25.3
                      Other goods and services from Federal sources
                      76
                      79
                      87

                      25.4
                      Operation and maintenance of facilities
                      167
                      163
                      177

                      25.6
                      Medical care
                      14
                      14
                      16

                      25.7
                      Operation and maintenance of equipment
                      78
                      88
                      99

                      26.0
                      Supplies and materials
                      19
                      28
                      32

                      31.0
                      Equipment
                      291
                      250
                      355

                      32.0
                      Land and structures
                      18
                      14
                      26

                      99.0
                      Direct obligations
                      4,049
                      4,090
                      4,710

                      99.0
                      Reimbursable obligations
                      27
                      28
                      28

                      99.5
                      Below reporting threshold

                      1
                      1

                      99.9
                      Total new obligations
                      4,076
                      4,119
                      4,739

          Employment Summary

                      Identification code 20–0919–0–1–803
                      2013 actual
                      2014 est.
                      2015 est.

                      1001
                      Direct civilian full-time equivalent employment
                      11,769
                      11,860
                      13,380

                      2001
                      Reimbursable civilian full-time equivalent employment
                      138
                      143
                      143

             Business Systems ModernizationFor necessary expenses of the Internal Revenue Service's business systems modernization program, [$312,938,000] $330,210,000, to remain available until September 30, [2016] 2017, for the capital asset acquisition of information technology systems, including management and related contractual costs
             of said acquisitions, including related Internal Revenue Service labor costs, and contractual costs associated with operations
             authorized by 5 U.S.C. 3109: Provided, That not later than 30 days after the end of each quarter, the Internal Revenue Service shall submit a report to the House
             and Senate Committees on Appropriations and the Comptroller General of the United States detailing the cost and schedule performance
             for CADE 2 and Modernized e-File information technology investments, including the purposes and life-cycle stages of the investments;
             the reasons for any cost and schedule variances; the risks of such investments and the strategies the Internal Revenue Service
             is using to mitigate such risks; and the expected developmental milestones to be achieved and costs to be incurred in the
             next quarter. (Department of the Treasury Appropriations Act, 2014.)
          Program and Financing (in millions of dollars)

                      Identification code 20–0921–0–1–803
                      2013 actual
                      2014 est.
                      2015 est.

                      Obligations by program activity:

                      0001
                      Business Systems Modernization
                      258
                      329
                      340

                      Budgetary Resources:

                      Unobligated balance:

                      1000
                      Unobligated balance brought forward, Oct 1
                      97
                      154
                      138

                      1021
                      Recoveries of prior year unpaid obligations
                      3

                      1050
                      Unobligated balance (total)
                      100
                      154
                      138

                      Budget authority:

                      Appropriations, discretionary:

                      1100
                      Appropriation
                      330
                      313
                      330

                      1130
                      Appropriations permanently reduced
                      –17

                      1160
                      Appropriation, discretionary (total)
                      313
                      313
                      330

                      1930
                      Total budgetary resources available
                      413
                      467
                      468

                      Memorandum (non-add) entries:

                      1940
                      Unobligated balance expiring
                      –1

                      1941
                      Unexpired unobligated balance, end of year
                      154
                      138
                      128

                      Change in obligated balance:

                      Unpaid obligations:

                      3000
                      Unpaid obligations, brought forward, Oct 1
                      133
                      98
                      134

                      3010
                      Obligations incurred, unexpired accounts
                      258
                      329
                      340

                      3020
                      Outlays (gross)
                      –287
                      –293
                      –337

                      3040
                      Recoveries of prior year unpaid obligations, unexpired
                      –3

                      3041
                      Recoveries of prior year unpaid obligations, expired
                      –3

                      3050
                      Unpaid obligations, end of year
                      98
                      134
                      137

                      Memorandum (non-add) entries:

                      3100
                      Obligated balance, start of year
                      133
                      98
                      134

                      3200
                      Obligated balance, end of year
                      98
                      134
                      137

                      Budget authority and outlays, net:

                      Discretionary:

                      4000
                      Budget authority, gross
                      313
                      313
                      330

                      Outlays, gross:

                      4010
                      Outlays from new discretionary authority
                      125
                      125
                      158

                      4011
                      Outlays from discretionary balances
                      162
                      168
                      179

                      4020
                      Outlays, gross (total)
                      287
                      293
                      337

                      4180
                      Budget authority, net (total)
                      313
                      313
                      330

                      4190
                      Outlays, net (total)
                      287
                      293
                      337

             This appropriation provides resources for the planning and capital asset acquisition of information technology to modernize
                the IRS business systems, including labor and related contractual costs. The Government Accountability Office regularly reviews
                the status of the key Business Systems Modernization (BSM) investments, and the IRS submits quarterly information technology
                investment reports to the House and Senate Committees on Appropriations.

             IRS modernization efforts focus on building and deploying advanced information technology systems, processes, and tools to
                improve efficiency and enhance productivity. Since 2012, the IRS has processed individual taxpayer returns on a daily processing
                cycle that has enhanced IRS tax administration and improved customer service by allowing faster refunds for more taxpayers,
                more timely account updates, and faster issuance of taxpayer notices. In addition, the CADE 2 system is addressing IRS's longstanding
                financial material weakness by improving the way the IRS computes penalty and interest for taxpayers. As of January 2014,
                taxpayers receive more accurate notices and enhanced service in helping them meet their tax obligations. In addition, IRS
                processing systems are accepting all 1040-family forms and schedules electronically through a modernized e-filing (MeF) capability
                and, in filing season 2014, the IRS will be adding substantially more forms to the MeF environment. In 2014, the IRS will
                add the Return Review Program (RRP) and Online Services projects to the BSM program. RRP will take fraud detection and prevention
                for the IRS into the next generation. Using leading-edge technologies that promote speed and enhance data analytics, RRP will
                advance IRS effectiveness in detecting, addressing, and preventing tax refund fraud and associated identity theft, thereby
                protecting U.S. Treasury revenue. The Office of Online Services (OLS) will lead the IRS's transition to the future digital
                customer service and build on existing service delivery capabilities to simplify the taxpayer's online experience, provide
                secure digital communications, and add more interactive capabilities to existing web self-service products.

          Object Classification (in millions of dollars)

                      Identification code 20–0921–0–1–803
                      2013 actual
                      2014 est.
                      2015 est.

                      Direct obligations:

                      Personnel compensation:

                      11.1
                      Full-time permanent
                      51
                      53
                      57

                      11.3
                      Other than full-time permanent
                      1
                      1
                      1

                      11.5
                      Other personnel compensation
                      1
                      2
                      2

                      11.9
                      Total personnel compensation
                      53
                      56
                      60

                      12.1
                      Civilian personnel benefits
                      15
                      23
                      25

                      21.0
                      Travel and transportation of persons

                      1
                      1

                      25.1
                      Advisory and assistance services
                      170
                      214
                      217

                      25.7
                      Operation and maintenance of equipment
                      1
                      2
                      2

                      31.0
                      Equipment
                      19
                      33
                      35

                      99.9
                      Total new obligations
                      258
                      329
                      340

          Employment Summary

                      Identification code 20–0921–0–1–803
                      2013 actual
                      2014 est.
                      2015 est.

                      1001
                      Direct civilian full-time equivalent employment
                      451
                      528
                      569

             Build America Bond Payments, Recovery Act

             Program and Financing (in millions of dollars)

                      Identification code 20–0935–0–1–806
                      2013 actual
                      2014 est.
                      2015 est.

                      Obligations by program activity:

                      0001
                      Direct program activity
                      3,899
                      3,823
                      4,120

                      0900
                      Total new obligations (object class 41.0)
                      3,899
                      3,823
                      4,120

                      Budgetary Resources:

                      Budget authority:

                      Appropriations, mandatory:

                      1200
                      Appropriation
                      4,067
                      4,120
                      4,120

                      1230
                      Appropriations and/or unobligated balance of appropriations permanently reduced
                      –168
                      –297

                      1260
                      Appropriations, mandatory (total)
                      3,899
                      3,823
                      4,120

                      1930
                      Total budgetary resources available
                      3,899
                      3,823
                      4,120

                      Change in obligated balance:

                      Unpaid obligations:

                      3010
                      Obligations incurred, unexpired accounts
                      3,899
                      3,823
                      4,120

                      3020
                      Outlays (gross)
                      –3,899
                      –3,823
                      –4,120

                      Budget authority and outlays, net:

                      Mandatory:

                      4090
                      Budget authority, gross
                      3,899
                      3,823
                      4,120

                      Outlays, gross:

                      4100
                      Outlays from new mandatory authority
                      3,899
                      3,823
                      4,120

                      4180
                      Budget authority, net (total)
                      3,899
                      3,823
                      4,120

                      4190
                      Outlays, net (total)
                      3,899
                      3,823
                      4,120

             The American Recovery and Reinvestment Act of 2009 (Public Law 111–5), Section 1531, allows State and local governments to
                issue Build America Bonds through December 31, 2010. These tax credit bonds, which include Recovery Zone Bonds, differ from
                tax-exempt governmental obligation bonds in two principal ways: (1) interest paid on tax credit bonds is taxable; and (2)
                a portion of the interest paid on tax credit bonds takes the form of a federal tax credit. The bond issuer may elect to receive
                a direct payment in the amount of the tax credit for obligations issued before January 1, 2011.

             America Fast Forward Bonds

             America Fast Forward Bonds

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

                      Identification code 20–0953–4–1–806
                      2013 actual
                      2014 est.
                      2015 est.

                      Obligations by program activity:

                      0001
                      Direct program activity

                      266

                      0900
                      Total new obligations (object class 41.0)

                      266

                      Budgetary Resources:

                      Budget authority:

                      Appropriations, mandatory:

                      1200
                      Appropriation

                      266

                      1260
                      Appropriations, mandatory (total)

                      266

                      1930
                      Total budgetary resources available

                      266

                      Change in obligated balance:

                      Unpaid obligations:

                      3010
                      Obligations incurred, unexpired accounts

                      266

                      3020
                      Outlays (gross)

                      –266

                      Budget authority and outlays, net:

                      Mandatory:

                      4090
                      Budget authority, gross

                      266

                      Outlays, gross:

                      4100
                      Outlays from new mandatory authority

                      266

                      4180
                      Budget authority, net (total)

                      266

                      4190
                      Outlays, net (total)

                      266

             The FY 2015 President's Budget proposes a new permanent America Fast Forward Bond program that will be an optional alternative
                to traditional tax-exempt bonds. This program will be similar to the expired Build America Bond program. America Fast Forward
                Bonds would be conventional taxable bonds issued by State and local governments in which the Federal Government makes direct
                subsidy payments to State and local governmental issuers (refundable tax credits). Eligible uses would include financing of
                governmental capital projects, current refundings, or refinancing, of prior capital project financings, short-term governmental
                working capital financings for governmental operating expenses, and financing for the types of projects and programs that
                can be financed with qualified private activity bonds, subject to applicable State bond volume caps. The subsidy rate for
                America Fast Forward Bonds is proposed at 28 percent, which is revenue neutral relative to the estimated future Federal tax
                expenditure for tax-exempt bonds. The American Fast Forward Bond program will be effective for bonds issued after the date
                of enactment.

             Payment Where Earned Income Credit Exceeds Liability for Tax

             Program and Financing (in millions of dollars)

                      Identification code 20–0906–0–1–609
                      2013 actual
                      2014 est.
                      2015 est.

                      Obligations by program activity:

                      0001
                      Direct program activity
                      57,513
                      58,585
                      58,098

                      0900
                      Total new obligations (object class 41.0)
                      57,513
                      58,585
                      58,098

                      Budgetary Resources:

                      Budget authority:

                      Appropriations, mandatory:

                      1200
                      Appropriation
                      57,513
                      58,585
                      58,098

                      1260
                      Appropriations, mandatory (total)
                      57,513
                      58,585
                      58,098

                      1930
                      Total budgetary resources available
                      57,513
                      58,585
                      58,098

                      Change in obligated balance:

                      Unpaid obligations:

                      3010
                      Obligations incurred, unexpired accounts
                      57,513
                      58,585
                      58,098

                      3020
                      Outlays (gross)
                      –57,513
                      –58,585
                      –58,098

                      Budget authority and outlays, net:

                      Mandatory:

                      4090
                      Budget authority, gross
                      57,513
                      58,585
                      58,098

                      Outlays, gross:

                      4100
                      Outlays from new mandatory authority
                      57,513
                      58,585
                      58,098

                      4180
                      Budget authority, net (total)
                      57,513
                      58,585
                      58,098

                      4190
                      Outlays, net (total)
                      57,513
                      58,585
                      58,098

          Summary of Budget Authority and Outlays (in millions of dollars)

                      2013 actual
                      2014 est.
                      2015 est.

                      Enacted/requested:

                      Budget Authority
                      57,513
                      58,585
                      58,098

                      Outlays
                      57,513
                      58,585
                      58,098

                      Legislative proposal, subject to PAYGO:

                      Budget Authority

                      270

                      Outlays

                      270

                      Total:

                      Budget Authority
                      57,513
                      58,585
                      58,368

                      Outlays
                      57,513
                      58,585
                      58,368

             As provided by law, there are instances wherein the earned income tax credit (EITC) exceeds the amount of tax liability owed
                through the individual income tax system, resulting in an additional payment to the taxpayer. Congress originally authorized
                the EITC in the Tax Reduction Act of 1975 (Public Law 94–12) and made it permanent in the Revenue Adjustment Act of 1978 (Public
                Law 95–600). The Tax Reform Act of 1986 and the Omnibus Budget Reconciliation Acts of 1990 and 1993 increased the credit amount
                and expanded eligibility for the EITC.

             The Economic Growth and Tax Relief Reconciliation Act of 2001 (EGTRRA) (Public Law 107–16) increased the income level at which
                the credit begins to phase out for married taxpayers filing joint returns, and made other changes to simplify the credit and
                improve compliance.

             The American Recovery and Reinvestment Act of 2009 (ARRA) (Public Law 111–5), Section 1002, temporarily increased the EITC
                for working families with three or more children, and increased the threshold for the phase-out range for all married couples
                filing a joint return for 2009 and 2010 tax returns. The Tax Relief, Unemployment Insurance Reauthorization, and Job Creation
                Act of 2010 (Public Law 111–312), Section 103(c), extended EGTRRA and ARRA benefits through tax year 2012.

             The American Taxpayer Relief Act of 2012 (Public Law 112–240), Section 103(c), extended the EGTRRA and ARRA benefits through
                tax year 2017 (a five-year extension). The Budget baseline assumes permanent extension (beyond 2017) of the increased EITC
                for families with three or more children and the increased threshold for the phase-out for married couples.

             Payment Where Earned Income Credit Exceeds Liability for Tax

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

                      Identification code 20–0906–4–1–609
                      2013 actual
                      2014 est.
                      2015 est.

                      Obligations by program activity:

                      0001
                      Direct program activity

                      270

                      0900
                      Total new obligations (object class 41.0)

                      270

                      Budgetary Resources:

                      Budget authority:

                      Appropriations, mandatory:

                      1200
                      Appropriation

                      270

                      1260
                      Appropriations, mandatory (total)

                      270

                      1930
                      Total budgetary resources available

                      270

                      Change in obligated balance:

                      Unpaid obligations:

                      3010
                      Obligations incurred, unexpired accounts

                      270

                      3020
                      Outlays (gross)

                      –270

                      Budget authority and outlays, net:

                      Mandatory:

                      4090
                      Budget authority, gross

                      270

                      Outlays, gross:

                      4100
                      Outlays from new mandatory authority

                      270

                      4180
                      Budget authority, net (total)

                      270

                      4190
                      Outlays, net (total)

                      270

             The Budget baseline assumes permanent extension (beyond 2017) of the increased EITC for families with three or more children
                and the increased threshold for the phase-out for married couples. The Budget also proposes to increase and expand eligibility
                for the EITC for workers without qualifying children, and to simplify the rules for claiming the EITC for workers without
                qualifying children. The account also reflects the interaction effect with the proposal to rationalize income tax return due
                dates.

             Payment Where Child Tax Credit Exceeds Liability for Tax

             Program and Financing (in millions of dollars)

                      Identification code 20–0922–0–1–609
                      2013 actual
                      2014 est.
                      2015 est.

                      Obligations by program activity:

                      0001
                      Direct program activity
                      21,608
                      21,698
                      21,720

                      0900
                      Total new obligations (object class 41.0)
                      21,608
                      21,698
                      21,720

                      Budgetary Resources:

                      Budget authority:

                      Appropriations, mandatory:

                      1200
                      Appropriation
                      21,608
                      21,698
                      21,720

                      1260
                      Appropriations, mandatory (total)
                      21,608
                      21,698
                      21,720

                      1930
                      Total budgetary resources available
                      21,608
                      21,698
                      21,720

                      Change in obligated balance:

                      Unpaid obligations:

                      3010
                      Obligations incurred, unexpired accounts
                      21,608
                      21,698
                      21,720

                      3020
                      Outlays (gross)
                      –21,608
                      –21,698
                      –21,720

                      Budget authority and outlays, net:

                      Mandatory:

                      4090
                      Budget authority, gross
                      21,608
                      21,698
                      21,720

                      Outlays, gross:

                      4100
                      Outlays from new mandatory authority
                      21,608
                      21,698
                      21,720

                      4180
                      Budget authority, net (total)
                      21,608
                      21,698
                      21,720

                      4190
                      Outlays, net (total)
                      21,608
                      21,698
                      21,720

             As provided by law, there are instances where the child tax credit exceeds the amount of tax liability owed through the individual
                income tax system, resulting in an additional payment to the taxpayer.

             The Congress originally authorized the child tax credit in the Taxpayer Relief Act of 1997 (Public Law 105–34). The credit
                amount and extent to which the credit is refundable were increased by the Economic Growth and Tax Relief Reconciliation Act
                of 2001 (EGTRRA) (Public Law 107–16). The American Recovery and Reinvestment Act of 2009 (ARRA) (Public Law 111–5), Section
                1003, further expanded the extent to which the credit is refundable. The credit was refundable to the extent of 15 percent
                of an individual's earned income in excess of $3,000 for 2010 and 2011. The Tax Relief, Unemployment Insurance Reauthorization,
                and Job Creation Act of 2010 (Public Law 111–312), Section 103(b), extended this temporary benefit for 2011 and 2012. The
                American Taxpayer Relief Act of 2012 (Public Law 112–240), Section 103(b), extended the ARRA benefits through tax year 2017
                (a five-year extension). The Budget baseline assumes permanent extension (beyond 2017) of the refundability of the Child Tax
                Credit.

             Payment Where Child Tax Credit Exceeds Liability for Tax

             (Legislative proposal, subject to PAYGO)
             The Budget baseline assumes permanent extension (beyond 2017) of the earned income threshold for the Child Tax Credit to $3,000.
                The account also reflects the interaction effect with the proposals to expand the Child and Dependent Care Tax Credit (CDCTC)
                and to provide for automatic enrollment in individual retirement accounts (IRAs).

             Payment Where Health Coverage Tax Credit Exceeds Liability for Tax

             Program and Financing (in millions of dollars)

                      Identification code 20–0923–0–1–551
                      2013 actual
                      2014 est.
                      2015 est.

                      Obligations by program activity:

                      0001
                      Direct program activity
                      121
                      32

                      0900
                      Total new obligations (object class 41.0)
                      121
                      32

                      Budgetary Resources:

                      Budget authority:

                      Appropriations, mandatory:

                      1200
                      Appropriation
                      121
                      32

                      1260
                      Appropriations, mandatory (total)
                      121
                      32

                      1930
                      Total budgetary resources available
                      121
                      32

                      Change in obligated balance:

                      Unpaid obligations:

                      3010
                      Obligations incurred, unexpired accounts
                      121
                      32

                      3020
                      Outlays (gross)
                      –121
                      –32

                      Budget authority and outlays, net:

                      Mandatory:

                      4090
                      Budget authority, gross
                      121
                      32

                      Outlays, gross:

                      4100
                      Outlays from new mandatory authority
                      121
                      32

                      4180
                      Budget authority, net (total)
                      121
                      32

                      4190
                      Outlays, net (total)
                      121
                      32

             The Trade Act of 2002 established the Health Coverage Tax Credit (HCTC), a refundable tax credit for a portion of the cost
                of qualified insurance, which may be paid in advance. This credit is available to certain recipients of Trade Adjustment Assistance
                (TAA) and Pension Benefit Guaranty Corporation pension beneficiaries who are aged 55–64.

             The Congress expanded the HCTC program in the American Recovery and Reinvestment Act of 2009 (Public Law 111–5), Sections
                1899A-1899J. These increased benefits for certain HCTC eligible individuals include payment of 80 percent (up from 65 percent)
                of health insurance premiums, up to 24 months of coverage for qualified family members, and extension of COBRA benefits. The
                Omnibus Trade Act of 2010 (Public Law 111–344), Sections 111–118, extended these benefits until February 13, 2011. The bill
                to extend the Generalization System of Preference (Public Law 112–040), Section 241, extended the credit through December
                31, 2013 and reduced the credit percentage to 72.5 percent, and eliminated the credit entirely as of January 1, 2014. Beginning
                in tax year 2014, the Patient Protection and Affordable Care Act (PPACA) of 2010 (Public Law 111–148) provides health care
                premium tax credits to eligible individuals to help purchase health coverage. However, outlays are expected from this account
                in 2014. This schedule reflects the effects of HCTC in cases where the credit exceeds the tax liability resulting in payment
                to the taxpayer.

             Payment Where COBRA Credit Exceeds Liability for Tax

             Program and Financing (in millions of dollars)

                      Identification code 20–0936–0–1–551
                      2013 actual
                      2014 est.
                      2015 est.

                      Obligations by program activity:

                      0001
                      Direct program activity
                      30
                      10

                      0900
                      Total new obligations (object class 41.0)
                      30
                      10

                      Budgetary Resources:

                      Budget authority:

                      Appropriations, mandatory:

                      1200
                      Appropriation
                      30
                      10

                      1260
                      Appropriations, mandatory (total)
                      30
                      10

                      1930
                      Total budgetary resources available
                      30
                      10

                      Change in obligated balance:

                      Unpaid obligations:

                      3010
                      Obligations incurred, unexpired accounts
                      30
                      10

                      3020
                      Outlays (gross)
                      –30
                      –10

                      Budget authority and outlays, net:

                      Mandatory:

                      4090
                      Budget authority, gross
                      30
                      10

                      Outlays, gross:

                      4100
                      Outlays from new mandatory authority
                      30
                      10

                      4180
                      Budget authority, net (total)
                      30
                      10

                      4190
                      Outlays, net (total)
                      30
                      10

             COBRA gives workers who lose their jobs, and thus their health benefits, the right to purchase group health coverage provided
                by the plan under certain circumstances. The American Recovery and Reinvestment Act of 2009 (Public Law 111–5), Section 3001,
                treated assistance eligible individuals who pay 35 percent of their COBRA premium as having paid the full amount. The remaining
                65 percent is reimbursed to the employer, insurer or health plan as a credit against certain employment taxes. The Department
                of Defense Appropriation Act of 2010 (Public Law 111–118), Section 1010, extended the eligibility period for the COBRA Premium
                Assistance program from the original ending date of December 31, 2009 to February 28, 2010. The Continuing Extension Act of
                2010 (Public Law 111–157), Section 3, amended the American Recovery and Reinvestment Act of 2009 to extend the premium assistance
                for COBRA benefits to employees involuntarily terminated through May 31, 2010. This credit has expired. No outlays are expected
                from this account beyond 2014.

             Payment Where Small Business Health Insurance Tax Credit Exceeds Liability for Tax

             Program and Financing (in millions of dollars)

                      Identification code 20–0951–0–1–551
                      2013 actual
                      2014 est.
                      2015 est.

                      Obligations by program activity:

                      0001
                      Direct program activity
                      75
                      88
                      113

                      0900
                      Total new obligations (object class 41.0)
                      75
                      88
                      113

                      Budgetary Resources:

                      Budget authority:

                      Appropriations, mandatory:

                      1200
                      Appropriation
                      80
                      95
                      113

                      1230
                      Appropriations and/or unobligated balance of appropriations permanently reduced
                      –5
                      –7

                      1260
                      Appropriations, mandatory (total)
                      75
                      88
                      113

                      1930
                      Total budgetary resources available
                      75
                      88
                      113

                      Change in obligated balance:

                      Unpaid obligations:

                      3010
                      Obligations incurred, unexpired accounts
                      75
                      88
                      113

                      3020
                      Outlays (gross)
                      –75
                      –88
                      –113

                      Budget authority and outlays, net:

                      Mandatory:

                      4090
                      Budget authority, gross
                      75
                      88
                      113

                      Outlays, gross:

                      4100
                      Outlays from new mandatory authority
                      75
                      88
                      113

                      4180
                      Budget authority, net (total)
                      75
                      88
                      113

                      4190
                      Outlays, net (total)
                      75
                      88
                      113

             The Patient Protection and Affordable Care Act (PPACA) of 2010 (Public Law 111–148), Section 1421, allows certain small employers
                (including small tax-exempt employers) to claim a credit when they pay at least half of the health care premiums for single
                health insurance coverage for their employees. Small employers can claim the credit for 2010 through 2013 and for two years
                after that. Generally, employers that have fewer than 25 full-time equivalent employees and pay wages averaging less than
                $50,000 per employee per year may qualify for the credit. The Budget proposes to expand the credit by increasing the maximum
                employer size, modifying the interaction of the employer size and wage phase-outs and simplifying eligibility requirements.

             Payment Where Alternative Minimum Tax Credit Exceeds Liability for Tax

             Program and Financing (in millions of dollars)

                      Identification code 20–0929–0–1–609
                      2013 actual
                      2014 est.
                      2015 est.

                      Obligations by program activity:

                      0001
                      Direct program activity
                      169
                      130
                      70

                      0900
                      Total new obligations (object class 41.0)
                      169
                      130
                      70

                      Budgetary Resources:

                      Budget authority:

                      Appropriations, mandatory:

                      1200
                      Appropriation
                      169
                      130
                      70

                      1260
                      Appropriations, mandatory (total)
                      169
                      130
                      70

                      1930
                      Total budgetary resources available
                      169
                      130
                      70

                      Change in obligated balance:

                      Unpaid obligations:

                      3010
                      Obligations incurred, unexpired accounts
                      169
                      130
                      70

                      3020
                      Outlays (gross)
                      –169
                      –130
                      –70

                      Budget authority and outlays, net:

                      Mandatory:

                      4090
                      Budget authority, gross
                      169
                      130
                      70

                      Outlays, gross:

                      4100
                      Outlays from new mandatory authority
                      169
                      130
                      70

                      4180
                      Budget authority, net (total)
                      169
                      130
                      70

                      4190
                      Outlays, net (total)
                      169
                      130
                      70

             The Tax Relief and Health Care Act of 2006 (Public Law 109–432) allowed certain taxpayers to claim a refundable credit for
                a portion of their unused long-term alternative minimum tax (AMT) credits each year. The Emergency Economic Stabilization
                Act of 2008 (Public Law 110–343), Division C, Section 103, increased the AMT refundable credit portion from 20 percent to
                50 percent of unused long-term minimum tax credits for the taxable year in question. This provision was effective for any
                taxable year beginning before January 1, 2013 and has now expired. However, outlays are expected from this account through
                2016 as reconciliations occur.

             Payment Where Tax Credit to Aid First-Time Homebuyers Exceeds Liability for Tax

             Program and Financing (in millions of dollars)

                      Identification code 20–0930–0–1–604
                      2013 actual
                      2014 est.
                      2015 est.

                      Obligations by program activity:

                      0001
                      Direct program activity
                      17
                      5

                      0900
                      Total new obligations (object class 41.0)
                      17
                      5

                      Budgetary Resources:

                      Budget authority:

                      Appropriations, mandatory:

                      1200
                      Appropriation
                      17
                      5

                      1260
                      Appropriations, mandatory (total)
                      17
                      5

                      1930
                      Total budgetary resources available
                      17
                      5

                      Change in obligated balance:

                      Unpaid obligations:

                      3010
                      Obligations incurred, unexpired accounts
                      17
                      5

                      3020
                      Outlays (gross)
                      –17
                      –5

                      Budget authority and outlays, net:

                      Mandatory:

                      4090
                      Budget authority, gross
                      17
                      5

                      Outlays, gross:

                      4100
                      Outlays from new mandatory authority
                      17
                      5

                      4180
                      Budget authority, net (total)
                      17
                      5

                      4190
                      Outlays, net (total)
                      17
                      5

             The Housing and Economic Recovery Act of 2008 (Public Law 110–289), Section 3011, provided a refundable tax credit of up to
                $7,500 for first-time homebuyers. They must repay the credit over a 15-year period. The American Recovery and Reinvestment
                Act of 2009 (Public Law 111–5), Section 1006, expanded and extended the credit, and also eliminated the repayment requirement.
                The Worker, Homeownership, and Business Assistance Act of 2009 (Public Law 111–92), Section 12, extended the application period
                for the first-time homebuyer credit from November 30, 2009 to April 30, 2010. The Homebuyer Assistance and Improvement Act
                of 2010 (Public Law 111–198), Section 2, extended eligibility for the credit to any taxpayer who entered into a written binding
                contract before May 1, 2010, to close on the purchase of a principal residence before October 1, 2010.

             The credit has expired and no outlays are expected from this account beyond 2014.

             Payment Where Certain Tax Credits Exceed Liability for Corporate Tax

             Program and Financing (in millions of dollars)

                      Identification code 20–0931–0–1–376
                      2013 actual
                      2014 est.
                      2015 est.

                      Obligations by program activity:

                      0001
                      Direct program activity
                      190
                      5

                      0900
                      Total new obligations (object class 41.0)
                      190
                      5

                      Budgetary Resources:

                      Budget authority:

                      Appropriations, mandatory:

                      1200
                      Appropriation
                      190
                      5

                      1260
                      Appropriations, mandatory (total)
                      190
                      5

                      1930
                      Total budgetary resources available
                      190
                      5

                      Change in obligated balance:

                      Unpaid obligations:

                      3010
                      Obligations incurred, unexpired accounts
                      190
                      5

                      3020
                      Outlays (gross)
                      –190
                      –5

                      Budget authority and outlays, net:

                      Mandatory:

                      4090
                      Budget authority, gross
                      190
                      5

                      Outlays, gross:

                      4100
                      Outlays from new mandatory authority
                      190
                      5

                      4180
                      Budget authority, net (total)
                      190
                      5

                      4190
                      Outlays, net (total)
                      190
                      5

             The Housing and Economic Recovery Act of 2008 (Public Law 110–289), Section 3081, allowed certain businesses to accelerate
                the recognition of a portion of their unused pre-2006 AMT or research and development (R&D) credits in lieu of taking bonus
                depreciation. The maximum increase amount is capped at the lesser of $30 million or 6 percent of eligible AMT and R&D credits.
                The accelerated credit amount is refundable. The American Recovery and Reinvestment Act of 2009 (Public Law 111–5), Section
                1201(b), extended this temporary benefit through 2009. The Tax Relief, Unemployment Insurance Reauthorization, and Job Creation
                Act of 2010 (Public Law 111–312), Section 401(c), extended this temporary benefit through the end of 2012, but only with respect
                to AMT credits. The American Taxpayer Relief Act of 2012 (Public Law 112–240), Section 331(c), extended this temporary benefit
                through 2013 only with respect to AMT credits.

             Payment in Lieu of Tax Credits for Promise Zones

             Payment in Lieu of Tax Credits for Promise Zones

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

                      Identification code 20–0908–4–1–452
                      2013 actual
                      2014 est.
                      2015 est.

                      Obligations by program activity:

                      0001
                      Direct program activity

                      11

                      0900
                      Total new obligations (object class 41.0)

                      11

                      Budgetary Resources:

                      Budget authority:

                      Appropriations, mandatory:

                      1200
                      Appropriation

                      11

                      1260
                      Appropriations, mandatory (total)

                      11

                      1930
                      Total budgetary resources available

                      11

                      Change in obligated balance:

                      Unpaid obligations:

                      3010
                      Obligations incurred, unexpired accounts

                      11

                      3020
                      Outlays (gross)

                      –11

                      Budget authority and outlays, net:

                      Mandatory:

                      4090
                      Budget authority, gross

                      11

                      Outlays, gross:

                      4100
                      Outlays from new mandatory authority

                      11

                      4180
                      Budget authority, net (total)

                      11

                      4190
                      Outlays, net (total)

                      11

             The Administration proposes to designate 20 Promise Zones (14 in urban areas and 6 in rural areas), five of which have already
                been chosen. Tax incentives for Promise Zones would be in effect from January 1, 2015 through December 31, 2024. The zones
                will be chosen through a competitive application process based on the strength of the applicant's competitiveness plan and
                other criteria. The proposal includes tax incentives for employers who employ zone residents and for certain property placed
                in service by businesses in Promise Zones.

             Payment Where Making Work Pay Credit Exceeds Liability for Tax

             Program and Financing (in millions of dollars)

                      Identification code 20–0933–0–1–609
                      2013 actual
                      2014 est.
                      2015 est.

                      Obligations by program activity:

                      0001
                      Direct program activity

                      5

                      0900
                      Total new obligations (object class 41.0)

                      5

                      Budgetary Resources:

                      Unobligated balance:

                      1029
                      Other balances withdrawn
                      –11

                      1050
                      Unobligated balance (total)
                      –11

                      Budget authority:

                      Appropriations, mandatory:

                      1200
                      Appropriation

                      5

                      1260
                      Appropriations, mandatory (total)

                      5

                      Spending authority from offsetting collections, mandatory:

                      1800
                      Collected
                      11

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

                      1900
                      Budget authority (total)
                      11
                      5

                      1930
                      Total budgetary resources available

                      5

                      Change in obligated balance:

                      Unpaid obligations:

                      3010
                      Obligations incurred, unexpired accounts

                      5

                      3020
                      Outlays (gross)

                      –5

                      Budget authority and outlays, net:

                      Mandatory:

                      4090
                      Budget authority, gross
                      11
                      5

                      Outlays, gross:

                      4100
                      Outlays from new mandatory authority

                      5

                      Offsets against gross budget authority and outlays:

                      Offsetting collections (collected) from:

                      4123
                      Non-Federal sources
                      –11

                      4180
                      Budget authority, net (total)

                      5

                      4190
                      Outlays, net (total)
                      –11
                      5

             The American Recovery and Reinvestment Act of 2009 (Public Law 111–5), Section 1001, allowed certain taxpayers to claim a
                refundable Making Work Pay tax credit of 6.2 percent of earned income, up to $400 for single taxpayers and up to $800 for
                married couples filing joint returns. The refundable credit was claimed on 2009 and 2010 tax returns. The credit has expired
                and no outlays are expected from this account beyond 2014.

             Payment Where American Opportunity Credit Exceeds Liability for Tax

             Program and Financing (in millions of dollars)

                      Identification code 20–0932–0–1–502
                      2013 actual
                      2014 est.
                      2015 est.

                      Obligations by program activity:

                      0001
                      Direct program activity
                      4,041
                      6,165
                      6,277

                      0900
                      Total new obligations (object class 41.0)
                      4,041
                      6,165
                      6,277

                      Budgetary Resources:

                      Budget authority:

                      Appropriations, mandatory:

                      1200
                      Appropriation
                      4,041
                      6,165
                      6,277

                      1260
                      Appropriations, mandatory (total)
                      4,041
                      6,165
                      6,277

                      1930
                      Total budgetary resources available
                      4,041
                      6,165
                      6,277

                      Change in obligated balance:

                      Unpaid obligations:

                      3010
                      Obligations incurred, unexpired accounts
                      4,041
                      6,165
                      6,277

                      3020
                      Outlays (gross)
                      –4,041
                      –6,165
                      –6,277

                      Budget authority and outlays, net:

                      Mandatory:

                      4090
                      Budget authority, gross
                      4,041
                      6,165
                      6,277

                      Outlays, gross:

                      4100
                      Outlays from new mandatory authority
                      4,041
                      6,165
                      6,277

                      4180
                      Budget authority, net (total)
                      4,041
                      6,165
                      6,277

                      4190
                      Outlays, net (total)
                      4,041
                      6,165
                      6,277

          Summary of Budget Authority and Outlays (in millions of dollars)

                      2013 actual
                      2014 est.
                      2015 est.

                      Enacted/requested:

                      Budget Authority
                      4,041
                      6,165
                      6,277

                      Outlays
                      4,041
                      6,165
                      6,277

                      Legislative proposal, subject to PAYGO:

                      Budget Authority

                      –3

                      Outlays

                      –3

                      Total:

                      Budget Authority
                      4,041
                      6,165
                      6,274

                      Outlays
                      4,041
                      6,165
                      6,274

             The American Recovery and Reinvestment Act of 2009 (Public Law 111–5), Section 1004, allowed certain taxpayers to claim a
                refundable American Opportunity Tax Credit (AOTC) for qualifying higher education expenses, for tax years 2009 and 2010. Up
                to 40 percent of the credit is refundable. The credit applies dollar-for-dollar to the first $2,000 of qualified tuition,
                fees and course materials paid by the taxpayer, and applies at a rate of 25 percent to the next $2,000 in qualified tuition,
                fees and course materials for a total credit of up to $2,500. This tax credit is subject to a phase-out for higher-income
                taxpayers. The Tax Relief, Unemployment Insurance Reauthorization, and Job Creation Act of 2010 (Public Law 111–312), Section
                103(a), extended this credit to tax years 2011 and 2012. The American Taxpayer Relief Act of 2012 (Public Law 112–240), Section
                103(a), extended the credit through tax year 2017 (a five-year extension). The Budget proposes to make the AOTC a permanent
                replacement (beyond 2017) of the Hope Scholarship credit.

             Payment Where American Opportunity Credit Exceeds Liability for Tax

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

                      Identification code 20–0932–4–1–502
                      2013 actual
                      2014 est.
                      2015 est.

                      Obligations by program activity:

                      0001
                      Direct program activity

                      –3

                      0900
                      Total new obligations (object class 41.0)

                      –3

                      Budgetary Resources:

                      Budget authority:

                      Appropriations, mandatory:

                      1200
                      Appropriation

                      –3

                      1260
                      Appropriations, mandatory (total)

                      –3

                      1930
                      Total budgetary resources available

                      –3

                      Change in obligated balance:

                      Unpaid obligations:

                      3010
                      Obligations incurred, unexpired accounts

                      –3

                      3020
                      Outlays (gross)

                      3

                      Budget authority and outlays, net:

                      Mandatory:

                      4090
                      Budget authority, gross

                      –3

                      Outlays, gross:

                      4100
                      Outlays from new mandatory authority

                      –3

                      4180
                      Budget authority, net (total)

                      –3

                      4190
                      Outlays, net (total)

                      –3

             The Budget baseline assumes permanent extension of the AOTC. The account reflects the interaction effect with the proposals
                to provide IRS with greater flexibility to address correctable errors, to modify Form 1098-T for reporting tuition expenses,
                and to make the Pell Grants excludable from gross income.

             Payment to Issuer of Qualified Energy Conservation Bonds

             Program and Financing (in millions of dollars)

                      Identification code 20–0948–0–1–272
                      2013 actual
                      2014 est.
                      2015 est.

                      Obligations by program activity:

                      0001
                      Direct program activity
                      29
                      30
                      32

                      0900
                      Total new obligations (object class 41.0)
                      29
                      30
                      32

                      Budgetary Resources:

                      Budget authority:

                      Appropriations, mandatory:

                      1200
                      Appropriation
                      30
                      32
                      32

                      1230
                      Appropriations and/or unobligated balance of appropriations permanently reduced
                      –1
                      –2

                      1260
                      Appropriations, mandatory (total)
                      29
                      30
                      32

                      1930
                      Total budgetary resources available
                      29
                      30
                      32

                      Change in obligated balance:

                      Unpaid obligations:

                      3010
                      Obligations incurred, unexpired accounts
                      29
                      30
                      32

                      3020
                      Outlays (gross)
                      –29
                      –30
                      –32

                      Budget authority and outlays, net:

                      Mandatory:

                      4090
                      Budget authority, gross
                      29
                      30
                      32

                      Outlays, gross:

                      4100
                      Outlays from new mandatory authority
                      29
                      30
                      32

                      4180
                      Budget authority, net (total)
                      29
                      30
                      32

                      4190
                      Outlays, net (total)
                      29
                      30
                      32

             The Emergency Economic Stabilization Act of 2008 (Public Law 110–343), Section 301, created Qualified Energy Conservation
                Bonds; and the American Recovery and Reinvestment Act of 2009 (Public Law 111–5), Section 1112, increased the limitation on
                issuance of qualified energy conservation bonds from $800,000,000 to $3,200,000,000.

             The Hiring Incentives to Restore Employment Act (Public Law 111–147), Section 301, amended Section 6431 of the Internal Revenue
                Code of 1986 by allowing issuers of Qualified Energy Conservation Bonds to irrevocably elect to issue the bonds as specified
                tax credit bonds with a direct-pay subsidy. The issuer of such qualifying bonds receives a direct interest payment subsidy
                from the Federal Government. Bondholders receive a taxable interest payment from the issuer in lieu of a tax credit.

             Payment to Issuer of New Clean Renewable Energy Bonds

             Program and Financing (in millions of dollars)

                      Identification code 20–0947–0–1–271
                      2013 actual
                      2014 est.
                      2015 est.

                      Obligations by program activity:

                      0001
                      Direct program activity
                      29
                      27
                      29

                      0900
                      Total new obligations (object class 41.0)
                      29
                      27
                      29

                      Budgetary Resources:

                      Budget authority:

                      Appropriations, mandatory:

                      1200
                      Appropriation
                      30
                      29
                      29

                      1230
                      Appropriations and/or unobligated balance of appropriations permanently reduced
                      –1
                      –2

                      1260
                      Appropriations, mandatory (total)
                      29
                      27
                      29

                      1930
                      Total budgetary resources available
                      29
                      27
                      29

                      Change in obligated balance:

                      Unpaid obligations:

                      3010
                      Obligations incurred, unexpired accounts
                      29
                      27
                      29

                      3020
                      Outlays (gross)
                      –29
                      –27
                      –29

                      Budget authority and outlays, net:

                      Mandatory:

                      4090
                      Budget authority, gross
                      29
                      27
                      29

                      Outlays, gross:

                      4100
                      Outlays from new mandatory authority
                      29
                      27
                      29

                      4180
                      Budget authority, net (total)
                      29
                      27
                      29

                      4190
                      Outlays, net (total)
                      29
                      27
                      29

             The Emergency Economic Stabilization Act of 2008 (Public Law 110–343), Section 107, created New Clean Renewable Energy Bonds,
                and the American Recovery and Reinvestment Act of 2009 (Public Law 111–5), Section 1111, increased the limitation on issuance
                of New Clean Renewable Energy Bonds by $1,600,000,000.

             The Hiring Incentives to Restore Employment Act (Public Law 111–147), Section 301, amended Section 6431 of the Internal Revenue
                Code of 1986 by adding a new subsection (f) allowing issuers of New Clean Renewable Energy Bonds to irrevocably elect to issue
                the bonds as specified tax credit bonds with a direct-pay subsidy. The issuer of such qualifying bonds receives a direct interest
                payment subsidy from the Federal Government. Bondholders receive a taxable interest payment from the issuer in lieu of a tax
                credit.

             Payment to Issuer of Qualified School Construction Bonds

             Program and Financing (in millions of dollars)

                      Identification code 20–0946–0–1–501
                      2013 actual
                      2014 est.
                      2015 est.

                      Obligations by program activity:

                      0001
                      Direct program activity
                      699
                      688
                      741

                      0900
                      Total new obligations (object class 41.0)
                      699
                      688
                      741

                      Budgetary Resources:

                      Budget authority:

                      Appropriations, mandatory:

                      1200
                      Appropriation
                      727
                      741
                      741

                      1230
                      Appropriations and/or unobligated balance of appropriations permanently reduced
                      –28
                      –53

                      1260
                      Appropriations, mandatory (total)
                      699
                      688
                      741

                      1930
                      Total budgetary resources available
                      699
                      688
                      741

                      Change in obligated balance:

                      Unpaid obligations:

                      3010
                      Obligations incurred, unexpired accounts
                      699
                      688
                      741

                      3020
                      Outlays (gross)
                      –699
                      –688
                      –741

                      Budget authority and outlays, net:

                      Mandatory:

                      4090
                      Budget authority, gross
                      699
                      688
                      741

                      Outlays, gross:

                      4100
                      Outlays from new mandatory authority
                      699
                      688
                      741

                      4180
                      Budget authority, net (total)
                      699
                      688
                      741

                      4190
                      Outlays, net (total)
                      699
                      688
                      741

             The American Recovery and Reinvestment Act of 2009 (Public Law 111–5), Section 1521, created Qualified School Construction
                Bonds with a calendar year limitation of $11,000,000,000 for 2009 and 2010 and zero after 2010.

             The Hiring Incentives to Restore Employment Act (Public Law 111–147), Section 301, amended Section 6431 of the Internal Revenue
                Code of 1986 by adding a new subsection (f) allowing issuers of Qualified School Construction Bonds to irrevocably elect to
                issue the bonds as specified tax credit bonds with a direct-pay subsidy. The issuer of such qualifying bonds receives a direct
                interest payment subsidy from the Federal Government. Bondholders receive a taxable interest payment from the issuer in lieu
                of a tax credit.

             Payment to Issuer of Qualified Zone Academy Bonds

             Program and Financing (in millions of dollars)

                      Identification code 20–0945–0–1–501
                      2013 actual
                      2014 est.
                      2015 est.

                      Obligations by program activity:

                      0001
                      Direct program activity
                      51
                      49
                      53

                      0900
                      Total new obligations (object class 41.0)
                      51
                      49
                      53

                      Budgetary Resources:

                      Budget authority:

                      Appropriations, mandatory:

                      1200
                      Appropriation
                      53
                      53
                      53

                      1230
                      Appropriations and/or unobligated balance of appropriations permanently reduced
                      –2
                      –4

                      1260
                      Appropriations, mandatory (total)
                      51
                      49
                      53

                      1930
                      Total budgetary resources available
                      51
                      49
                      53

                      Change in obligated balance:

                      Unpaid obligations:

                      3010
                      Obligations incurred, unexpired accounts
                      51
                      49
                      53

                      3020
                      Outlays (gross)
                      –51
                      –49
                      –53

                      Budget authority and outlays, net:

                      Mandatory:

                      4090
                      Budget authority, gross
                      51
                      49
                      53

                      Outlays, gross:

                      4100
                      Outlays from new mandatory authority
                      51
                      49
                      53

                      4180
                      Budget authority, net (total)
                      51
                      49
                      53

                      4190
                      Outlays, net (total)
                      51
                      49
                      53

             The American Recovery and Reinvestment Act of 2009 (Public Law 111–5), Section 1522, extended and expanded the calendar year
                limitation for Qualified Zone Academy Bonds to $1,400,000,000 for 2009 and 2010. The Tax Relief, Unemployment Insurance Reauthorization,
                and Job Creation Act of 2010 (Public Law 111–312), Section 758, extended the Qualified Zone Academy Bonds for 2011 and reduced
                the calendar year limitation to $400,000,000. The American Taxpayer Relief Act of 2012 (Public Law 112–240), Section 310,
                extended the calendar year limitation of $400,000,000 through tax year 2013 (a two-year extension).

             The Hiring Incentives to Restore Employment Act (Public Law 111–147), Section 301, amends Section 6431 of the Internal Revenue
                Code of 1986 by adding a new subsection (f) allowing issuers of Qualified Zone Academy Bonds to irrevocably elect to issue
                the bonds as specified tax credit bonds with a direct-pay subsidy. The issuer of such qualifying bonds receives a direct interest
                payment subsidy from the Federal Government. Bondholders receive a taxable interest payment from the issuer in lieu of a tax
                credit.

             The Tax Relief, Unemployent Insurance Reauthorization and Job Creation Act of 2010 (Public Law 111–312) amended section 6431(f)(3)(A)(iii)
                to provide that direct pay treatment for Qualified Zone Academy Bonds is not available for Qualified Zone Academy Bond allocations
                from the 2011 national limitation or any carry forward of the 2011 allocation.

             Payment Where Adoption Credit Exceeds Liability for Tax

             Program and Financing (in millions of dollars)

                      Identification code 20–0950–0–1–609
                      2013 actual
                      2014 est.
                      2015 est.

                      Obligations by program activity:

                      0001
                      Direct program activity
                      143
                      20

                      0900
                      Total new obligations (object class 41.0)
                      143
                      20

                      Budgetary Resources:

                      Budget authority:

                      Appropriations, mandatory:

                      1200
                      Appropriation
                      143
                      20

                      1260
                      Appropriations, mandatory (total)
                      143
                      20

                      1930
                      Total budgetary resources available
                      143
                      20

                      Change in obligated balance:

                      Unpaid obligations:

                      3010
                      Obligations incurred, unexpired accounts
                      143
                      20

                      3020
                      Outlays (gross)
                      –143
                      –20

                      Budget authority and outlays, net:

                      Mandatory:

                      4090
                      Budget authority, gross
                      143
                      20

                      Outlays, gross:

                      4100
                      Outlays from new mandatory authority
                      143
                      20

                      4180
                      Budget authority, net (total)
                      143
                      20

                      4190
                      Outlays, net (total)
                      143
                      20

             The Patient Protection and Affordable Care Act (PPACA) of 2010 (Public Law 111–148), Section 10909, modified the existing
                adoption credit to make it a refundable credit for two years (2010 and 2011). The refundability provision has expired and
                the adoption credit is again limited to tax liability. No outlays are expected from this account in 2015.

             Therapeutic Discovery Program Grants and Administration

             Program and Financing (in millions of dollars)

                      Identification code 20–0952–0–1–552
                      2013 actual
                      2014 est.
                      2015 est.

                      Obligations by program activity:

                      0001
                      Direct program activity
                      1

                      0900
                      Total new obligations (object class 41.0)
                      1

                      Budgetary Resources:

                      Budget authority:

                      Appropriations, mandatory:

                      1200
                      Appropriation
                      1

                      1260
                      Appropriations, mandatory (total)
                      1

                      1930
                      Total budgetary resources available
                      1

                      Change in obligated balance:

                      Unpaid obligations:

                      3010
                      Obligations incurred, unexpired accounts
                      1

                      3020
                      Outlays (gross)
                      –1

                      Budget authority and outlays, net:

                      Mandatory:

                      4090
                      Budget authority, gross
                      1

                      Outlays, gross:

                      4100
                      Outlays from new mandatory authority
                      1

                      4180
                      Budget authority, net (total)
                      1

                      4190
                      Outlays, net (total)
                      1

             The Patient Protection and Affordable Care Act (PPACA) of 2010 (Public Law 111–148), Section 9023, provided tax credits and
                grants to qualifying entities that show significant potential to produce new and cost-saving therapies, support U.S. jobs,
                and increase U.S. competitiveness. Credits and grants are for qualifying investments made during a taxable year beginning
                in 2009 or 2010. The total amount of credits and grants that may be allocated under the program shall not exceed $1,000,000,000
                for the 2-year period beginning with 2009. This account also includes the administrative costs of carrying out the program,
                which constitute the projected account activity in 2014. The program has expired and no outlays are expected from this account
                in 2015.

             Refunding Internal Revenue Collections, Interest

             Program and Financing (in millions of dollars)

                      Identification code 20–0904–0–1–908
                      2013 actual
                      2014 est.
                      2015 est.

                      Obligations by program activity:

                      0001
                      Direct program activity
                      2,803
                      3,280
                      3,478

                      0900
                      Total new obligations (object class 43.0)
                      2,803
                      3,280
                      3,478

                      Budgetary Resources:

                      Budget authority:

                      Appropriations, mandatory:

                      1200
                      Appropriation
                      2,803
                      3,280
                      3,478

                      1260
                      Appropriations, mandatory (total)
                      2,803
                      3,280
                      3,478

                      1930
                      Total budgetary resources available
                      2,803
                      3,280
                      3,478

                      Change in obligated balance:

                      Unpaid obligations:

                      3010
                      Obligations incurred, unexpired accounts
                      2,803
                      3,280
                      3,478

                      3020
                      Outlays (gross)
                      –2,803
                      –3,280
                      –3,478

                      Budget authority and outlays, net:

                      Mandatory:

                      4090
                      Budget authority, gross
                      2,803
                      3,280
                      3,478

                      Outlays, gross:

                      4100
                      Outlays from new mandatory authority
                      2,803
                      3,280
                      3,478

                      4180
                      Budget authority, net (total)
                      2,803
                      3,280
                      3,478

                      4190
                      Outlays, net (total)
                      2,803
                      3,280
                      3,478

             Under certain circumstances, as provided in 26 U.S.C. 6611, interest is paid on Internal Revenue collections that must be
                refunded. The Tax Equity and Fiscal Responsibility Act of 1982 (Public Law 97–248) provides for daily compounding of interest.
                Under the Tax Reform Act of 1986 (Public Law 99–514), interest paid on Internal Revenue collections will equal the Federal
                short-term rate plus two percentage points, with such rate to be adjusted quarterly.

             Refundable Premium Tax Credit and Cost Sharing Reductions

             Program and Financing (in millions of dollars)

                      Identification code 20–0949–0–1–551
                      2013 actual
                      2014 est.
                      2015 est.

                      Obligations by program activity:

                      0001
                      Premium assistance tax credit

                      34,018
                      55,135

                      0002
                      Advanced cost sharing reductions

                      2,730
                      4,947

                      0900
                      Total new obligations (object class 41.0)

                      36,748
                      60,082

                      Budgetary Resources:

                      Budget authority:

                      Appropriations, mandatory:

                      1200
                      Appropriation

                      36,748
                      60,082

                      1260
                      Appropriations, mandatory (total)

                      36,748
                      60,082

                      1930
                      Total budgetary resources available

                      36,748
                      60,082

                      Change in obligated balance:

                      Unpaid obligations:

                      3010
                      Obligations incurred, unexpired accounts

                      36,748
                      60,082

                      3020
                      Outlays (gross)

                      –36,748
                      –60,082

                      Budget authority and outlays, net:

                      Mandatory:

                      4090
                      Budget authority, gross

                      36,748
                      60,082

                      Outlays, gross:

                      4100
                      Outlays from new mandatory authority

                      36,748
                      60,082

                      4180
                      Budget authority, net (total)

                      36,748
                      60,082

                      4190
                      Outlays, net (total)

                      36,748
                      60,082

             The Patient Protection and Affordable Care Act (PPACA) of 2010 (Public Law 111–148) established the Refundable Premium Tax
                Credit. This credit is an advanceable, refundable tax credit designed to help eligible individuals and families with low or
                moderate income afford health insurance purchased through the Health Insurance Marketplace, also known as the Exchange, beginning
                in 2014. The credit can be paid in advance to the taxpayer's insurance company to lower the monthly premiums, or it can be
                claimed when a taxpayer files their income tax return for the year. If the credit is paid in advance, the taxpayer must reconcile
                the amount paid in advance with the actual credit computed on the tax return.

             Section 1402 of PPACA provides for reductions in cost sharing for certain individuals enrolled in qualified health plans purchased
                on the Exchanges. The reduction in cost sharing will first be achieved by reducing applicable out-of-pocket limits under Section
                1302 of PPACA. An additional reduction will be allowed for lower income insured individuals and special rules will apply for
                Indians.

             Section 1412 of the PPACA provides for advance payments of the premium tax credit and cost-sharing reductions.

             IRS Miscellaneous Retained Fees

             Special and Trust Fund Receipts (in millions of dollars)

                      Identification code 20–5432–0–2–803
                      2013 actual
                      2014 est.
                      2015 est.

                      0100
                      Balance, start of year

                      2
                      3

                      Receipts:

                      0200
                      Enrolled Agent Fee Increase, IRS Miscellaneous Retained Fees
                      6
                      8
                      7

                      0201
                      Tax Preparer Registration Fees, IRS Miscellaneous Retained Fees
                      37
                      36
                      36

                      0220
                      New Installment Agreements, IRS Miscellaneous Retained Fees
                      154
                      148
                      149

                      0221
                      Restructured Installment Agreements, IRS Miscellaneous Retained Fees
                      40
                      42
                      45

                      0222
                      General User Fees, IRS Miscellaneous Retained Fees
                      113
                      96
                      99

                      0223
                      Photopying Fees, IRS Miscellaneous Retained Fees
                      5
                      4
                      4

                      0299
                      Total receipts and collections
                      355
                      334
                      340

                      0400
                      Total: Balances and collections
                      355
                      336
                      343

                      Appropriations:

                      0500
                      IRS Miscellaneous Retained Fees
                      –355
                      –334
                      –340

                      0501
                      IRS Miscellaneous Retained Fees

                      –2

                      0502
                      IRS Miscellaneous Retained Fees
                      2
                      3

                      0599
                      Total appropriations
                      –353
                      –333
                      –340

                      0799
                      Balance, end of year
                      2
                      3
                      3

          Program and Financing (in millions of dollars)

                      Identification code 20–5432–0–2–803
                      2013 actual
                      2014 est.
                      2015 est.

                      Budgetary Resources:

                      Unobligated balance:

                      1000
                      Unobligated balance brought forward, Oct 1
                      353
                      313
                      152

                      1010
                      Unobligated balance transfer to other accts [20–0912]
                      –190
                      –196
                      –95

                      1010
                      Unobligated balance transfer to other accts [20–0919]
                      –125
                      –103
                      –50

                      1010
                      Unobligated balance transfer to other accts [20–0913]
                      –20
                      –14
                      –7

                      1050
                      Unobligated balance (total)
                      18

                      Budget authority:

                      Appropriations, discretionary:

                      1120
                      Appropriations transferred to other accts [20–0919]
                      –58
                      –179
                      –205

                      1120
                      Appropriations transferred to other accts [20–0913]

                      –2
                      –12

                      1120
                      Appropriations transferred to other accts [20–0912]

                      –100

                      1160
                      Appropriation, discretionary (total)
                      –58
                      –181
                      –317

                      Appropriations, mandatory:

                      1201
                      [-5432]
                      355
                      334
                      340

                      1203
                      Appropriation (previously unavailable)

                      2

                      1232
                      Appropriations and/or unobligated balance of appropriations temporarily reduced
                      –2
                      –3

                      1260
                      Appropriations, mandatory (total)
                      353
                      333
                      340

                      1900
                      Budget authority (total)
                      295
                      152
                      23

                      1930
                      Total budgetary resources available
                      313
                      152
                      23

                      Memorandum (non-add) entries:

                      1941
                      Unexpired unobligated balance, end of year
                      313
                      152
                      23

                      Budget authority and outlays, net:

                      Discretionary:

                      4000
                      Budget authority, gross
                      –58
                      –181
                      –317

                      Mandatory:

                      4090
                      Budget authority, gross
                      353
                      333
                      340

                      4180
                      Budget authority, net (total)
                      295
                      152
                      23

             As provided by law (26 U.S.C. 7801), the Secretary of the Treasury may establish new fees or raise existing fees for services
                provided by the Internal Revenue Service to increase receipts, where such fees are authorized by another law, and may spend
                the new or increased fee receipts to supplement appropriations made available to the IRS appropriations accounts. Funds in
                this account are transferred to other IRS appropriations accounts for expenditure.

             Gifts to the United States for Reduction of the Public Debt

             Special and Trust Fund Receipts (in millions of dollars)

                      Identification code 20–5080–0–2–808
                      2013 actual
                      2014 est.
                      2015 est.

                      0100
                      Balance, start of year

                      Receipts:

                      0220
                      Gifts to the United States for Reduction of the Public Debt
                      2
                      2
                      2

                      0400
                      Total: Balances and collections
                      2
                      2
                      2

                      Appropriations:

                      0500
                      Gifts to the United States for Reduction of the Public Debt
                      –2
                      –2
                      –2

                      0799
                      Balance, end of year

          Program and Financing (in millions of dollars)

                      Identification code 20–5080–0–2–808
                      2013 actual
                      2014 est.
                      2015 est.

                      Budgetary Resources:

                      Budget authority:

                      Appropriations, mandatory:

                      1201
                      Appropriation (special or trust fund)
                      2
                      2
                      2

                      1236
                      Appropriations applied to repay debt
                      –2
                      –2
                      –2

             As provided by law (31 U.S.C. 3113), the Secretary of the Treasury is authorized to accept conditional gifts to the United
                States for the purpose of reducing the public debt.

             Private Collection Agent Program

             Program and Financing (in millions of dollars)

                      Identification code 20–5510–0–2–803
                      2013 actual
                      2014 est.
                      2015 est.

                      Budgetary Resources:

                      Unobligated balance:

                      1000
                      Unobligated balance brought forward, Oct 1
                      10
                      10
                      10

                      1930
                      Total budgetary resources available
                      10
                      10
                      10

                      Memorandum (non-add) entries:

                      1941
                      Unexpired unobligated balance, end of year
                      10
                      10
                      10

                      Change in obligated balance:

                      Unpaid obligations:

                      3000
                      Unpaid obligations, brought forward, Oct 1
                      1
                      1

                      3020
                      Outlays (gross)

                      –1

                      3050
                      Unpaid obligations, end of year
                      1

                      Memorandum (non-add) entries:

                      3100
                      Obligated balance, start of year
                      1
                      1

                      3200
                      Obligated balance, end of year
                      1

                      Budget authority and outlays, net:

                      Mandatory:

                      Outlays, gross:

                      4101
                      Outlays from mandatory balances

                      1

                      4190
                      Outlays, net (total)

                      1

             The American Jobs Creation Act of 2004 (Public Law 108–357) allowed the IRS to use private collection contractors to supplement
                its own collection staff efforts to ensure that all taxpayers pay what they owe. The IRS used this authority to contract with
                several private debt collection agencies starting in 2006. In March 2009, the IRS allowed its private debt collection contracts
                to expire, thereby administratively terminating the program.

             Informant Payments

             Special and Trust Fund Receipts (in millions of dollars)

                      Identification code 20–5433–0–2–803
                      2013 actual
                      2014 est.
                      2015 est.

                      0100
                      Balance, start of year

                      Receipts:

                      0240
                      Underpayment and Fraud Collection
                      53
                      150
                      75

                      0400
                      Total: Balances and collections
                      53
                      150
                      75

                      Appropriations:

                      0500
                      Informant Payments
                      –53
                      –150
                      –75

                      0799
                      Balance, end of year

          Program and Financing (in millions of dollars)

                      Identification code 20–5433–0–2–803
                      2013 actual
                      2014 est.
                      2015 est.

                      Obligations by program activity:

                      0001
                      Informant Payments
                      53
                      139
                      75

                      0900
                      Total new obligations (object class 91.0)
                      53
                      139
                      75

                      Budgetary Resources:

                      Budget authority:

                      Appropriations, mandatory:

                      1201
                      Appropriation (special or trust fund)
                      53
                      150
                      75

                      1230
                      Appropriations and/or unobligated balance of appropriations permanently reduced

                      –11

                      1260
                      Appropriations, mandatory (total)
                      53
                      139
                      75

                      1930
                      Total budgetary resources available
                      53
                      139
                      75

                      Change in obligated balance:

                      Unpaid obligations:

                      3000
                      Unpaid obligations, brought forward, Oct 1
                      1

                      11

                      3010
                      Obligations incurred, unexpired accounts
                      53
                      139
                      75

                      3020
                      Outlays (gross)
                      –54
                      –128
                      –75

                      3050
                      Unpaid obligations, end of year

                      11
                      11

                      Memorandum (non-add) entries:

                      3100
                      Obligated balance, start of year
                      1

                      11

                      3200
                      Obligated balance, end of year

                      11
                      11

                      Budget authority and outlays, net:

                      Mandatory:

                      4090
                      Budget authority, gross
                      53
                      139
                      75

                      Outlays, gross:

                      4100
                      Outlays from new mandatory authority
                      53
                      128
                      75

                      4101
                      Outlays from mandatory balances
                      1

                      4110
                      Outlays, gross (total)
                      54
                      128
                      75

                      4180
                      Budget authority, net (total)
                      53
                      139
                      75

                      4190
                      Outlays, net (total)
                      54
                      128
                      75

             As provided by law (26 U.S.C. 7623), the Secretary of the Treasury may make payments to individuals who provide information
                that leads to the collection of Internal Revenue taxes. The Taxpayer Bill of Rights of 1996 (Public Law 104–168) provides
                for payments of such sums to individuals from the proceeds of amounts collected by reason of the information provided, and
                any amount collected shall be available for such payments. This information must lead to the detection of underpayments of
                taxes, or detection and bringing to trial and punishment of persons guilty of violating the Internal Revenue laws. This provision
                was further amended by the Tax Relief and Health Care Act of 2006 (Public Law 109–432) to provide for mandatory payments in
                certain circumstances and to encourage use of the program. A reward payment typically ranges between 15 and 30 percent of
                the collected proceeds for cases where the amount of collected proceeds exceeds $2,000,000. Lower payments are allowed in
                certain circumstances, including cases in which information is provided that was already available from another source.

             Federal Tax Lien Revolving Fund

             Program and Financing (in millions of dollars)

                      Identification code 20–4413–0–3–803
                      2013 actual
                      2014 est.
                      2015 est.

                      Obligations by program activity:

                      0801
                      Reimbursable program activity
                      1
                      3
                      2

                      0900
                      Total new obligations (object class 32.0)
                      1
                      3
                      2

                      Budgetary Resources:

                      Unobligated balance:

                      1000
                      Unobligated balance brought forward, Oct 1
                      6
                      7
                      7

                      Budget authority:

                      Spending authority from offsetting collections, mandatory:

                      1800
                      Collected
                      2
                      3
                      2

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

                      1930
                      Total budgetary resources available
                      8
                      10
                      9

                      Memorandum (non-add) entries:

                      1941
                      Unexpired unobligated balance, end of year
                      7
                      7
                      7

                      Change in obligated balance:

                      Unpaid obligations:

                      3010
                      Obligations incurred, unexpired accounts
                      1
                      3
                      2

                      3020
                      Outlays (gross)
                      –1
                      –3
                      –2

                      Budget authority and outlays, net:

                      Mandatory:

                      4090
                      Budget authority, gross
                      2
                      3
                      2

                      Outlays, gross:

                      4101
                      Outlays from mandatory balances
                      1
                      3
                      2

                      Offsets against gross budget authority and outlays:

                      Offsetting collections (collected) from:

                      4123
                      Non-Federal sources
                      –2
                      –3
                      –2

                      4190
                      Outlays, net (total)
                      –1

             This revolving fund was established pursuant to Section 112(a) of the Federal Tax Lien Act of 1966, to serve as the source
                of financing the redemption of real property by the United States. During the process of collecting unpaid taxes, the government
                places a tax lien on real estate in order to protect the government's interest. Situations arise where property of this nature
                is collateral for other indebtedness and the tax lien is subordinate to the original indebtedness. In this circumstance, it
                is often in the government's interest to purchase the property during the foreclosure sale. The advantage arises when the
                property is worth substantially more than the first lien-holder's equity but is being sold for an amount that barely covers
                that equity, thereby leaving no proceeds to apply against delinquent taxes. Under these circumstances, if the government buys
                the property and subsequently puts it up for sale under more advantageous conditions, it is possible to realize sufficient
                profit on the transaction to fully or partially collect the amount of taxes due. The revolving fund is reimbursed from the
                proceeds of the sale in an amount equal to the amount expended from the fund for the redemption. The balance of the proceeds
                is applied against the amount of the tax, interest, penalties, and additions thereto, and for the costs of sale. The remainder,
                if any, would revert to the parties legally entitled to it.

          Object Classification (in millions of dollars)

                      Identification code 20–4413–0–3–803
                      2013 actual
                      2014 est.
                      2015 est.

                      Reimbursable obligations:

                      32.0
                      Land and structures
                      1
                      3
                      2

                      99.0
                      Reimbursable obligations
                      1
                      3
                      2

             Internal Revenue Service Oversight Board

             As directed by the Internal Revenue Service Restructuring and Reform Act of 1998 (Section 7802(d) 26 U.S.C.), the Internal
                Revenue Service Oversight Board shall provide an annual budget request for the Internal Revenue Service. The Oversight Board's
                request shall be submitted to the President by the Secretary without revision, and the President shall submit the request,
                without revision, to Congress together with the President's Budget request for the Internal Revenue Service. The 2015 Oversight
                Board budget recommendation for the Internal Revenue Service is $13,590 million.

             Administrative Provisions - Internal Revenue Service

             Administrative Provisions—Internal Revenue Service'

          (including transfer of funds)SEC. 101. Not to exceed 5 percent of any appropriation made available in this Act to the Internal Revenue Service or not to exceed 3
          percent of appropriations under the heading "Enforcement'' may be transferred to any other Internal Revenue Service appropriation
          upon the advance [approval] notification of the Committees on Appropriations.SEC. 102. The Internal Revenue Service shall maintain an employee training program, which shall include the following topics: taxpayers'
          rights, dealing courteously with taxpayers, cross-cultural relations, ethics, and the impartial application of tax law.SEC. 103. The Internal Revenue Service shall institute and enforce policies and procedures that will safeguard the confidentiality of
          taxpayer information and protect taxpayers against identity theft.SEC. 104. Funds made available by this or any other Act to the Internal Revenue Service shall be available for improved facilities and
          increased staffing to provide sufficient and effective 1–800 help line service for taxpayers. The Commissioner shall continue
          to make improvements to the Internal Revenue Service 1–800 help line service a priority and allocate resources necessary to
          enhance the response time to taxpayer communications, particularly with regard to victims of tax-related crimes.[SEC. 105. None of the funds made available to the Internal Revenue Service by this Act may be used to make a video unless the Service-Wide
          Video Editorial Board determines in advance that making the video is appropriate, taking into account the cost, topic, tone,
          and purpose of the video.]SEC. [106]105. The Internal Revenue Service shall issue a notice of confirmation of any address change relating to an employer making employment
          tax payments, and such notice shall be sent to both the employer's former and new address and an officer or employee of the
          Internal Revenue Service shall give special consideration to an offer-in-compromise from a taxpayer who has been the victim
          of fraud by a third party payroll tax preparer.SEC. 106.   Section 9503(a) of title 5, United States Code, is amended by striking the clause "before September 30, 2013" and inserting
                "before September 30, 2018". [SEC. 107. None of the funds made available under this Act may be used by the Internal Revenue Service to target citizens of the United
          States for exercising any right guaranteed under the First Amendment to the Constitution of the United States.][SEC. 108. None of the funds made available in this Act may be used by the Internal Revenue Service to target groups for regulatory scrutiny
          based on their ideological beliefs.][SEC. 109. In addition to the amounts otherwise made available in this Act for the Internal Revenue Service, $92,000,000, to be available
          until September 30, 2015, shall be transferred by the Commissioner to the "Taxpayer Services'', "Enforcement'', or "Operations
          Support'' accounts of the Internal Revenue Service for an additional amount to be used solely to improve the delivery of services
          to taxpayers, to improve the identification and prevention of refund fraud and identity theft, and to address international
          and offshore compliance issues: Provided, That such funds shall supplement, not supplant any other amounts made available by the Internal Revenue Service for such
          purpose: Provided further, That such funds shall not be available until the Commissioner submits to the Committees on Appropriations of the House of
          Representatives and the Senate a spending plan for such funds: Provided further, That such funds shall not be used to support any provision of Public Law 111–148, Public Law 111–152, or any amendment made
          by either such Public Law.]SEC. 107.  Section 9503 (a)(5) of title 5, United States Code, is amended by inserting before the semicolon the following: "renewable
                for an additional two years, based on a critical organizational need".   (Department of the Treasury Appropriations Act, 2014.)
             Comptroller of the Currency

             Trust Funds
             Assessment Funds

             Program and Financing (in millions of dollars)

                      Identification code 20–8413–0–8–373
                      2013 actual
                      2014 est.
                      2015 est.

                      Obligations by program activity:

                      0881
                      Bank Supervision
                      1,016
                      1,051
                      1,104

                      Budgetary Resources:

                      Unobligated balance:

                      1000
                      Unobligated balance brought forward, Oct 1
                      1,087
                      1,077
                      1,107

                      Budget authority:

                      Spending authority from offsetting collections, mandatory:

                      1800
                      Collected
                      1,007
                      1,081
                      1,081

                      1801
                      Change in uncollected payments, Federal sources
                      –1

                      1850
                      Spending auth from offsetting collections, mand (total)
                      1,006
                      1,081
                      1,081

                      1930
                      Total budgetary resources available
                      2,093
                      2,158
                      2,188

                      Memorandum (non-add) entries:

                      1941
                      Unexpired unobligated balance, end of year
                      1,077
                      1,107
                      1,084

                      Change in obligated balance:

                      Unpaid obligations:

                      3000
                      Unpaid obligations, brought forward, Oct 1
                      285
                      224
                      11

                      3010
                      Obligations incurred, unexpired accounts
                      1,016
                      1,051
                      1,104

                      3020
                      Outlays (gross)
                      –1,077
                      –1,264
                      –1,022

                      3050
                      Unpaid obligations, end of year
                      224
                      11
                      93

                      Uncollected payments:

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

                      3070
                      Change in uncollected pymts, Fed sources, unexpired
                      1

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

                      Memorandum (non-add) entries:

                      3100
                      Obligated balance, start of year
                      279
                      219
                      6

                      3200
                      Obligated balance, end of year
                      219
                      6
                      88

                      Budget authority and outlays, net:

                      Mandatory:

                      4090
                      Budget authority, gross
                      1,006
                      1,081
                      1,081

                      Outlays, gross:

                      4100
                      Outlays from new mandatory authority
                      906
                      1,051
                      1,022

                      4101
                      Outlays from mandatory balances
                      171
                      213

                      4110
                      Outlays, gross (total)
                      1,077
                      1,264
                      1,022

                      Offsets against gross budget authority and outlays:

                      Offsetting collections (collected) from:

                      4120
                      Federal sources
                      –15
                      –19
                      –19

                      4121
                      Interest on Federal securities
                      –23
                      –19
                      –19

                      4123
                      Non-Federal sources
                      –969
                      –1,043
                      –1,043

                      4130
                      Offsets against gross budget authority and outlays (total)
                      –1,007
                      –1,081
                      –1,081

                      Additional offsets against gross budget authority only:

                      4140
                      Change in uncollected pymts, Fed sources, unexpired
                      1

                      4170
                      Outlays, net (mandatory)
                      70
                      183
                      –59

                      4190
                      Outlays, net (total)
                      70
                      183
                      –59

                      Memorandum (non-add) entries:

                      5000
                      Total investments, SOY: Federal securities: Par value
                      1,359
                      1,293
                      1,293

                      5001
                      Total investments, EOY: Federal securities: Par value
                      1,293
                      1,293
                      1,293

             The Office of the Comptroller of the Currency (OCC) was created by Congress to charter national banks, oversee a nationwide
                system of banking institutions, and ensure national banks are safe and sound, competitive and profitable, and capable of serving
                in the best possible manner the banking needs of their customers. The National Currency Act of 1863 (12 U.S.C. 1 et seq.,
                12 Stat. 665), rewritten and reenacted as the National Bank Act of 1864, provided for the chartering and supervising functions
                of the OCC. The income of OCC is derived principally from assessments paid by national banks and interest on investments in
                U.S. Government securities. The OCC receives no appropriated funds from Congress.

             Effective on July 21, 2011, Title III of the Dodd-Frank Wall Street Reform and Consumer Protection Act (P.L. 111–203), transferred
                to the OCC the responsibility for the supervision of federal savings associations and rulemaking authority for all savings
                associations.

             The OCC supervises approximately 1,245 national bank charters and 48 Federal branches of foreign banks and 515 federal savings
                associations (including approximately 187 mutual institutions) in the United States with total assets of approximately $10
                trillion as of September 30, 2013.

          Object Classification (in millions of dollars)

                      Identification code 20–8413–0–8–373
                      2013 actual
                      2014 est.
                      2015 est.

                      Reimbursable obligations:

                      Personnel compensation:

                      11.1
                      Full-time permanent
                      481
                      516
                      538

                      11.3
                      Other than full-time permanent
                      8
                      9
                      9

                      11.5
                      Other personnel compensation
                      3
                      3
                      3

                      11.9
                      Total personnel compensation
                      492
                      528
                      550

                      12.1
                      Civilian personnel benefits
                      231
                      222
                      250

                      21.0
                      Travel and transportation of persons
                      57
                      58
                      58

                      22.0
                      Transportation of things
                      4
                      2
                      3

                      23.1
                      Rental payments to GSA
                      1

                      23.2
                      Rental payments to others
                      68
                      64
                      66

                      23.3
                      Communications, utilities, and miscellaneous charges
                      12
                      12
                      12

                      24.0
                      Printing and reproduction
                      1
                      1
                      1

                      25.2
                      Other services from non-Federal sources
                      128
                      130
                      128

                      26.0
                      Supplies and materials
                      5
                      6
                      6

                      31.0
                      Equipment
                      15
                      25
                      26

                      32.0
                      Land and structures
                      1
                      2
                      3

                      42.0
                      Insurance claims and indemnities
                      1
                      1
                      1

                      99.9
                      Total new obligations
                      1,016
                      1,051
                      1,104

          Employment Summary

                      Identification code 20–8413–0–8–373
                      2013 actual
                      2014 est.
                      2015 est.

                      2001
                      Reimbursable civilian full-time equivalent employment
                      3,822
                      3,953
                      3,997

             Interest on the Public Debt

             Federal Funds
             Interest on Treasury Debt Securities (gross)

             Program and Financing (in millions of dollars)

                      Identification code 20–0550–0–1–901
                      2013 actual
                      2014 est.
                      2015 est.

                      Obligations by program activity:

                      0001
                      Interest on Treasury Securities
                      415,670
                      427,255
                      455,148

                      0900
                      Total new obligations (object class 43.0)
                      415,670
                      427,255
                      455,148

                      Budgetary Resources:

                      Budget authority:

                      Appropriations, mandatory:

                      1200
                      Appropriation
                      415,670
                      427,255
                      455,148

                      1260
                      Appropriations, mandatory (total)
                      415,670
                      427,255
                      455,148

                      1930
                      Total budgetary resources available
                      415,670
                      427,255
                      455,148

                      Change in obligated balance:

                      Unpaid obligations:

                      3010
                      Obligations incurred, unexpired accounts
                      415,670
                      427,255
                      455,148

                      3020
                      Outlays (gross)
                      –415,670
                      –427,255
                      –455,148

                      Budget authority and outlays, net:

                      Mandatory:

                      4090
                      Budget authority, gross
                      415,670
                      427,255
                      455,148

                      Outlays, gross:

                      4100
                      Outlays from new mandatory authority
                      415,670
                      427,255
                      455,148

                      4180
                      Budget authority, net (total)
                      415,670
                      427,255
                      455,148

                      4190
                      Outlays, net (total)
                      415,670
                      427,255
                      455,148

             Such amounts are appropriated as may be necessary to pay the interest each year on the public debt (31 U.S.C. 1305, 3123).
                Interest on Government account series securities is generally computed on a cash basis. Interest is generally computed on
                an accrual basis for all other types of securities.

             Interest on Treasury Debt Securities (gross)

             (Amounts included in the adjusted baseline)Program and Financing (in millions of dollars)

                      Identification code 20–0550–7–1–901
                      2013 actual
                      2014 est.
                      2015 est.

                      Obligations by program activity:

                      0001
                      Direct program activity

                      –34
                      –319

                      0900
                      Total new obligations

                      –34
                      –319

                      Budgetary Resources:

                      Budget authority:

                      Appropriations, mandatory:

                      1200
                      Appropriation

                      –34
                      –319

                      1260
                      Appropriations, mandatory (total)

                      –34
                      –319

                      1930
                      Total budgetary resources available

                      –34
                      –319

                      Change in obligated balance:

                      Unpaid obligations:

                      3010
                      Obligations incurred, unexpired accounts

                      –34
                      –319

                      3020
                      Outlays (gross)

                      34
                      319

                      Budget authority and outlays, net:

                      Mandatory:

                      4090
                      Budget authority, gross

                      –34
                      –319

                      Outlays, gross:

                      4100
                      Outlays from new mandatory authority

                      –34
                      –319

                      4180
                      Budget authority, net (total)

                      –34
                      –319

                      4190
                      Outlays, net (total)

                      –34
                      –319

             Interest on Treasury Debt Securities (gross)

             (Legislative proposal, not subject to PAYGO)Program and Financing (in millions of dollars)

                      Identification code 20–0550–2–1–901
                      2013 actual
                      2014 est.
                      2015 est.

                      Obligations by program activity:

                      0001
                      Direct program activity

                      –2
                      68

                      0900
                      Total new obligations

                      –2
                      68

                      Budgetary Resources:

                      Budget authority:

                      Appropriations, mandatory:

                      1200
                      Appropriation

                      –2
                      68

                      1260
                      Appropriations, mandatory (total)

                      –2
                      68

                      1930
                      Total budgetary resources available

                      –2
                      68

                      Change in obligated balance:

                      Unpaid obligations:

                      3010
                      Obligations incurred, unexpired accounts

                      –2
                      68

                      3020
                      Outlays (gross)

                      2
                      –68

                      Budget authority and outlays, net:

                      Mandatory:

                      4090
                      Budget authority, gross

                      –2
                      68

                      Outlays, gross:

                      4100
                      Outlays from new mandatory authority

                      –2
                      68

                      4180
                      Budget authority, net (total)

                      –2
                      68

                      4190
                      Outlays, net (total)

                      –2
                      68

             Interest on Treasury Debt Securities (gross)

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

                      Identification code 20–0550–4–1–901
                      2013 actual
                      2014 est.
                      2015 est.

                      Obligations by program activity:

                      0001
                      Direct program activity

                      6

                      0900
                      Total new obligations

                      6

                      Budgetary Resources:

                      Budget authority:

                      Appropriations, mandatory:

                      1200
                      Appropriation

                      6

                      1260
                      Appropriations, mandatory (total)

                      6

                      1930
                      Total budgetary resources available

                      6

                      Change in obligated balance:

                      Unpaid obligations:

                      3010
                      Obligations incurred, unexpired accounts

                      6

                      3020
                      Outlays (gross)

                      –6

                      Budget authority and outlays, net:

                      Mandatory:

                      4090
                      Budget authority, gross

                      6

                      Outlays, gross:

                      4100
                      Outlays from new mandatory authority

                      6

                      4180
                      Budget authority, net (total)

                      6

                      4190
                      Outlays, net (total)

                      6

             Administrative Provisions - Department of the Treasury

             Administrative Provisions—Department of the Treasury'

          (including transfers of funds)SEC. 110. Appropriations to the Department of the Treasury in this Act shall be available for uniforms or allowances therefor, as authorized
          by law (5 U.S.C. 5901), including maintenance, repairs, and cleaning; purchase of insurance for official motor vehicles operated
          in foreign countries; purchase of motor vehicles without regard to the general purchase price limitations for vehicles purchased
          and used overseas for the current fiscal year; entering into contracts with the Department of State for the furnishing of
          health and medical services to employees and their dependents serving in foreign countries; and services authorized by 5 U.S.C.
          3109.SEC. 111. Not to exceed 2 percent of any appropriations in this title made available under the headings "Departmental Offices—Salaries
          and Expenses'', "Office of Inspector General'', "Special Inspector General for the Troubled Asset Relief Program'', "Financial
          Crimes Enforcement Network'', "Bureau of the Fiscal Service'', and "Alcohol and Tobacco Tax and Trade Bureau'' may be transferred
          between such appropriations upon the advance [approval] notification of the Committees on Appropriations of the House of Representatives and the Senate: Provided, That no transfer under this section may increase or decrease any such appropriation by more than 2 percent.SEC. 112. Not to exceed 2 percent of any appropriation made available in this Act to the Internal Revenue Service may be transferred
          to the Treasury Inspector General for Tax Administration's appropriation upon the advance [approval] notification of the Committees on Appropriations of the House of Representatives and the Senate: Provided, That no transfer may increase or decrease any such appropriation by more than 2 percent.SEC. 113. None of the funds appropriated in this Act or otherwise available to the Department of the Treasury or the Bureau of Engraving
          and Printing may be used to redesign the $1 Federal Reserve note.SEC. 114. The Secretary of the Treasury may transfer funds from the Bureau of the Fiscal Service, Salaries and Expenses to the Debt
          Collection Fund as necessary to cover the costs of debt collection: Provided, That such amounts shall be reimbursed to such salaries and expenses account from debt collections received in the Debt Collection
          Fund.SEC. 115. None of the funds appropriated or otherwise made available by this or any other Act may be used by the United States Mint
          to construct or operate any museum without [the explicit approval of] prior notification to the Committees on Appropriations of the House of Representatives and the Senate, the House Committee on Financial Services,
          and the Senate Committee on Banking, Housing, and Urban Affairs.SEC. 116. None of the funds appropriated or otherwise made available by this or any other Act or source to the Department of the Treasury,
          the Bureau of Engraving and Printing, and the United States Mint, individually or collectively, may be used to consolidate
          any or all functions of the Bureau of Engraving and Printing and the United States Mint without [the explicit approval of] prior notification to the House Committee on Financial Services; the Senate Committee on Banking, Housing, and Urban Affairs; and the Committees
          on Appropriations of the House of Representatives and the Senate.SEC. 117. Funds appropriated by this Act, or made available by the transfer of funds in this Act, for the Department of the Treasury's
          intelligence or intelligence related activities are deemed to be specifically authorized by the Congress for purposes of section
          504 of the National Security Act of 1947 (50 U.S.C. 414) during fiscal year 2014 until the enactment of the Intelligence Authorization
          Act for Fiscal Year 2014.SEC. 118. Not to exceed $5,000 shall be made available from the Bureau of Engraving and Printing's Industrial Revolving Fund for necessary official reception
          and representation expenses.SEC. 119. The Secretary of the Treasury shall submit a Capital Investment Plan to the Committees on Appropriations of the Senate and
          the House of Representatives not later than 30 days following the submission of the annual budget submitted by the President:
          Provided, That such Capital Investment Plan shall include capital investment spending from all accounts within the Department of the
          Treasury, including but not limited to the Department-wide Systems and Capital Investment Programs account, [the Working Capital Fund account,] and the Treasury Forfeiture Fund account: Provided further, That such Capital Investment Plan shall include expenditures occurring in previous fiscal years for each capital investment
          project that has not been fully completed.[SEC. 120. (a) Not later than 2 weeks after the end of each quarter, the Office of Financial Stability and the Office of Financial Research
          shall submit reports on their activities to the House and the Senate Committees on Appropriations, the Committee on Financial
          Services of the House of Representatives and the Senate Committee on Banking, Housing, and Urban Affairs.
          (b) The reports required under subsection (a) shall include—
             (1) the obligations made during the previous quarter by object class, office, and activity;
             (2) the estimated obligations for the remainder of the fiscal year by object class, office, and activity;
             (3) the number of full-time equivalents within each office during the previous quarter;
             (4) the estimated number of full-time equivalents within each office for the remainder of the fiscal year; and
             (5) actions taken to achieve the goals, objectives, and performance measures of each office.

          (c) At the request of any such Committees specified in subsection (a), the Office of Financial Stability and the Office of Financial
             Research shall make officials available to testify on the contents of the reports required under subsection (a).][SEC. 121. Within 45 days after the date of enactment of this Act, the Secretary of the Treasury shall submit an itemized report to the
          Committees on Appropriations of the House of Representatives and the Senate on the amount of total funds charged to each office
          by the Working Capital Fund including the amount charged for each service provided by the Working Capital Fund to each office
          and a detailed explanation of how each charge for each service is calculated.]SEC. 120.  Section 1324 of Title 31, United States Code, is amended by adding at the end thereof the following new subsection: "(c) Amounts
                appropriated under subsection (a) of this section shall be administered, as appropriate, as if they were made available through
                separate appropriations to the Secretary of the Treasury, the Secretary of Homeland Security, and the Attorney General. Funds
                so appropriated shall be available to the Secretary of the Treasury for refunds by the Internal Revenue Service of taxes collected
                pursuant to the Internal Revenue Code and related interest; separately to the Secretary of the Treasury for refunds and drawbacks
                of alcohol, tobacco, firearms and ammunition taxes and refunds of other taxes which may arise and any interest on such refunds,
                including payment of claims for prior fiscal years; to the Secretary of Homeland Security for refunds and drawbacks of receipts
                collected pursuant to the customs revenue functions administered by the Department of Homeland Security pursuant to delegation
                by the Secretary of the Treasury and any interest on such refunds, including payment of claims for prior fiscal years; and
                to the Attorney General for refunds of firearms taxes and refunds of other taxes which may arise and any interest on such
                refunds, including payment of claims for prior fiscal years." SEC. 121.  (a) Section 5112(t)(6)(B) of Title 31, United States Code, is amended by striking "90 percent silver and 10 percent copper"
                and inserting in its place "no less than 90 percent silver." (b) Section 5132(a)(2)(B)(i) of Title 31, United States Code,
                is amended by striking "90 percent silver and 10 percent copper" and inserting in its place "no less than 90 percent silver." SEC. 122.  Section 5112(r)(5) of Title 31, United States Code, is amended by inserting "for circulation" after both instances of "minted
                and issued." SEC. 123.  Of the funds made available by this Act to the Internal Revenue Service and Alcohol Tobacco Tax and Trade Bureau, not less
                than $9,445,157,000 shall be specified to pay for the costs of tax activities, including tax compliance to address the Federal
                tax gap, as specified for purposes of Section 251(b)(2) of the Balanced Budget and Emergency Deficit Control Act of 1985,
                as amended.  (Department of the Treasury Appropriations Act, 2014.)
             General and Administrative Provisions

             GENERAL FUND RECEIPT ACCOUNTS

             (in millions of dollars)

                      2013 actual
                      2014 est.
                      2015 est.

                      Governmental receipts:

                      10–086400
                      Filing Fees, P.L. 109–171, Title X: Enacted/requested
                      65
                      65
                      65

                      20–015800
                      Transportation Fuels Tax: Enacted/requested
                      –2,681
                      –1,649
                      –858

                      20–065000
                      Deposit of Earnings, Federal Reserve System: Enacted/requested
                      75,767
                      90,422
                      88,292

                      20–085000
                      Registration, Filing, and Transaction Fees: Enacted/requested
                      4

                      20–086600
                      Transitional Reinsurance Contributions to the General Fund: Enacted/requested

                      2,000

                      20–086900
                      Fees for Legal and Judicial Services, not Otherwise Classified: Enacted/requested
                      59
                      59
                      59

                      20–089100
                      Miscellaneous Fees for Regulatory and Judicial Services, not Otherwise Classified: Enacted/requested
                      10
                      10
                      10

                      20–101000
                      Fines, Penalties, and Forfeitures, Agricultural Laws: Enacted/requested
                      4
                      4
                      4

                      20–103000
                      Fines, Penalties, and Forfeitures, Immigration and Labor Laws: Enacted/requested
                      176
                      176
                      176

                      20–104000
                      Fines, Penalties, and Forfeitures, Customs, Commerce, and Antitrust Laws: Enacted/requested
                      166
                      166
                      166

                      20–105000
                      Fines, Penalties, and Forfeitures, Narcotic Prohibition and Alcohol Laws: Enacted/requested
                      82
                      82
                      82

                      20–106000
                      Forfeitures of Unclaimed Money and Property: Enacted/requested
                      24
                      24
                      24

                      20–108000
                      Fines, Penalties, and Forfeitures, Federal Coal Mine Health and Safety Laws: Enacted/requested
                      100
                      100
                      100

                      20–109700
                      Penalties on Individuals Who Do not Have Health Coverage: Enacted/requested

                      346
                      2,272

                      20–241100
                      User Fees for IRS: Enacted/requested
                      44

                      27

                      20–309400
                      Recovery from Airport and Airway Trust Fund for Refunds of Taxes: Enacted/requested
                      18
                      23
                      24

                      20–309500
                      Recovery from Leaking Underground Storage Tank Trust Fund for Refunds of Taxes, EPA: Enacted/requested

                      5
                      5

                      20–309990
                      Refunds of Moneys Erroneously Received and Recovered (20X1807): Enacted/requested
                      –33
                      –44
                      –42

                      95–085015
                      Registration, Filing, and Transaction Fees, SEC: Enacted/requested
                      458
                      458
                      458

                      95–109900
                      Fines, Penalties, and Forfeitures, not Otherwise Classified: Enacted/requested
                      3,635
                      3,635
                      3,635

                      99–011050
                      Individual Income Taxes: Enacted/requested
                      1,316,370
                      1,388,601
                      1,498,297

                      Legislative proposal, not subject to PAYGO

                      370

                      Legislative proposal, subject to PAYGO

                      –2,583
                      35,225

                      99–011100
                      Corporation Income and Excess Profits Taxes: Enacted/requested
                      273,506
                      332,524
                      411,581

                      Legislative proposal, subject to PAYGO

                      216
                      36,470

                      99–015250
                      Other Federal Fund Excise Taxes: Enacted/requested
                      3,258
                      1,423
                      1,382

                      Legislative proposal, subject to PAYGO

                      6

                      99–015300
                      Estate and Gift Taxes: Enacted/requested
                      18,912
                      15,746
                      17,526

                      99–015500
                      Tobacco Excise Tax: Enacted/requested
                      15,083
                      15,710
                      15,222

                      Legislative proposal, subject to PAYGO

                      10,396

                      99–015600
                      Alcohol Excise Tax: Enacted/requested
                      9,253
                      9,919
                      9,948

                      99–015700
                      Telephone Excise Tax: Enacted/requested
                      733
                      646
                      558

                      Legislative proposal, subject to PAYGO

                      –558

                      99–015913
                      Fee on Health Insurance Providers: Enacted/requested

                      6,400
                      10,640

                      99–015914
                      Tax on Indoor Tanning Services: Enacted/requested
                      92
                      97
                      103

                      99–015915
                      Excise Tax on Medical Device Manufacturers: Enacted/requested
                      1,343
                      2,098
                      2,179

                      99–031050
                      Other Federal Fund Customs Duties: Enacted/requested
                      20,639
                      23,121
                      24,739

                      Legislative proposal, subject to PAYGO

                      –496
                      –928

                      General Fund Governmental receipts
                      1,737,087
                      1,887,304
                      2,169,655

                      Offsetting receipts from the public:

                      20–129900
                      Gifts to the United States, not Otherwise Classified: Enacted/requested
                      7
                      7
                      7

                      20–143500
                      General Fund Proprietary Interest Receipts, not Otherwise Classified: Enacted/requested
                      3
                      3
                      3

                      20–145000
                      Interest Payments from States, Cash Management Improvement: Enacted/requested

                      3
                      5

                      20–146310
                      Interest on Quota in International Monetary Fund: Enacted/requested
                      13
                      13
                      13

                      20–146320
                      Interest on Loans to International Monetary Fund: Enacted/requested
                      8
                      8
                      8

                      20–149900
                      Interest Received from Credit Financing Accounts: Enacted/requested
                      34,968
                      51,469
                      54,553

                      20–168200
                      Gain by Exchange on Foreign Currency Denominated Public Debt Securities: Enacted/requested
                      19

                      20–248500
                      GSE Fees Pursuant to P.L. 112–78 Sec. 401: Enacted/requested
                      946
                      1,876
                      2,301

                      20–261400
                      Proceeds from Sale of Securities from the AIG Credit Facility Trust: Enacted/requested
                      2,588

                      20–276330
                      Community Development Financial Institutions Fund, Downward Re-estimate of Subsidies: Enacted/requested
                      1
                      8

                      20–279030
                      GSE Mortgage-Backed Securities Direct Loans, Downward Reestimates of Subsidies: Enacted/requested
                      760
                      73

                      20–279210
                      Troubled Asset Relief Program, Negative Subsidies: Enacted/requested
                      149

                      20–279230
                      Troubled Asset Relief Program, Downward Reestimates of Subsidies: Enacted/requested
                      13,069
                      8,231

                      20–289400
                      Proceeds, GSE Equity Related Transactions: Enacted/requested
                      95,727
                      68,782
                      18,958

                      20–322000
                      All Other General Fund Proprietary Receipts: Enacted/requested
                      511
                      511
                      511

                      20–387500
                      Budget Clearing Account (suspense): Enacted/requested
                      –194

                      General Fund Offsetting receipts from the public
                      148,575
                      130,984
                      76,359

                      Intragovernmental payments:

                      14–142400
                      Interest on Investment, Colorado River Projects: Enacted/requested
                      3
                      4
                      4

                      14–142700
                      Interest on Advances to Colorado River Dam Fund, Boulder Canyon Project: Enacted/requested
                      11
                      6
                      6

                      20–113000
                      Unclaimed Assets Recovery Account: Legislative proposal, subject to PAYGO

                      3

                      20–133800
                      Interest on Loans to the Presidio: Enacted/requested
                      3
                      3
                      3

                      20–135100
                      Interest on Loans to BPA: Enacted/requested
                      267
                      302
                      331

                      20–136300
                      Interest on Loans for College Housing and Academic Facilities Loans, Education: Enacted/requested
                      3
                      3
                      3

                      20–140100
                      Interest on Loans to Commodity Credit Corporation: Enacted/requested
                      4
                      8
                      12

                      20–141300
                      Interest on Loans to Temporary Corporate Credit Union Stabilization Fund, NCUA: Enacted/requested
                      9
                      11
                      11

                      20–141500
                      Interest on Loans to Federal Deposit Insurance Corporation: Enacted/requested

                      6
                      29

                      20–141800
                      Interest on Loans to Federal Financing Bank: Enacted/requested
                      2,039
                      757
                      935

                      20–143300
                      Interest on Loans to National Flood Insurance Fund, DHS: Enacted/requested
                      103
                      127
                      486

                      20–149500
                      Interest Payments on Repayable Advances to the Black Lung Disability Trust Fund: Enacted/requested
                      56
                      75
                      98

                      20–149700
                      Payment of Interest on Advances to the Railroad Retirement Board: Enacted/requested
                      110
                      105
                      137

                      20–150110
                      Interest on Loans or Advances to the Extended Unemployment Compensation Account: Enacted/requested
                      541
                      460
                      350

                      20–150120
                      Interest on Loans and Repayable Advances to the Federal Unemployment Account: Enacted/requested
                      380
                      190
                      20

                      20–241600
                      Charges for Administrative Expenses of Social Security Act As Amended: Enacted/requested
                      830
                      868
                      876

                      20–310000
                      Prepayment Premiums, FFB: Enacted/requested

                      441

                      20–310100
                      Recoveries from Federal Agencies for Settlement of Claims for Contract Disuptes: Enacted/requested
                      129

                      20–311200
                      Reimbursement from Federal Agencies for Payments Made As a Result of Discriminatory Conduct: Enacted/requested
                      11
                      14
                      14

                      20–388500
                      Undistributed Intragovernmental Payments and Receivables from Cancelled Accounts: Enacted/requested
                      22

                      73–142800
                      Interest on Advances to Small Business Administration: Enacted/requested
                      5
                      1
                      1

                      General Fund Intragovernmental payments
                      4,526
                      3,381
                      3,319

             TITLE VI—GENERAL PROVISIONS

             SEC. 601. None of the funds in this Act shall be used for the planning or execution of any program to pay the expenses of, or otherwise
          compensate, non-Federal parties intervening in regulatory or adjudicatory proceedings funded in this Act.SEC. 602. None of the funds appropriated in this Act shall remain available for obligation beyond the current fiscal year, nor may any
          be transferred to other appropriations, unless expressly so provided herein.SEC. 603. The expenditure of any appropriation under this Act for any consulting service through procurement contract pursuant to 5
          U.S.C. 3109, shall be limited to those contracts where such expenditures are a matter of public record and available for public
          inspection, except where otherwise provided under existing law, or under existing Executive order issued pursuant to existing
          law.[SEC. 604. None of the funds made available in this Act may be transferred to any department, agency, or instrumentality of the United
          States Government, except pursuant to a transfer made by, or transfer authority provided in, this Act or any other appropriations
          Act.]SEC. [605]604. None of the funds made available by this Act shall be available for any activity or for paying the salary of any Government
          employee where funding an activity or paying a salary to a Government employee would result in a decision, determination,
          rule, regulation, or policy that would prohibit the enforcement of section 307 of the Tariff Act of 1930 (19 U.S.C. 1307).SEC. [606]605. No funds appropriated pursuant to this Act may be expended by an entity unless the entity agrees that in expending the assistance
          the entity will comply with chapter 83 of title 41, United States Code.SEC. [607]606. No funds appropriated or otherwise made available under this Act shall be made available to any person or entity that has
          been convicted of violating chapter 83 of title 41, United States Code.[SEC. 608. Except as otherwise provided in this Act, none of the funds provided in this Act, provided by previous appropriations Acts
          to the agencies or entities funded in this Act that remain available for obligation or expenditure in fiscal year 2014, or
          provided from any accounts in the Treasury derived by the collection of fees and available to the agencies funded by this
          Act, shall be available for obligation or expenditure through a reprogramming of funds that: (1) creates a new program; (2)
          eliminates a program, project, or activity; (3) increases funds or personnel for any program, project, or activity for which
          funds have been denied or restricted by the Congress; (4) proposes to use funds directed for a specific activity by the Committee
          on Appropriations of either the House of Representatives or the Senate for a different purpose; (5) augments existing programs,
          projects, or activities in excess of $5,000,000 or 10 percent, whichever is less; (6) reduces existing programs, projects,
          or activities by $5,000,000 or 10 percent, whichever is less; or (7) creates or reorganizes offices, programs, or activities
          unless prior approval is received from the Committees on Appropriations of the House of Representatives and the Senate: Provided, That prior to any significant reorganization or restructuring of offices, programs, or activities, each agency or entity
          funded in this Act shall consult with the Committees on Appropriations of the House of Representatives and the Senate: Provided further, That not later than 60 days after the date of enactment of this Act, each agency funded by this Act shall submit a report
          to the Committees on Appropriations of the House of Representatives and the Senate to establish the baseline for application
          of reprogramming and transfer authorities for the current fiscal year: Provided further, That at a minimum the report shall include: (1) a table for each appropriation with a separate column to display the President's
          budget request, adjustments made by Congress, adjustments due to enacted rescissions, if appropriate, and the fiscal year
          enacted level; (2) a delineation in the table for each appropriation both by object class and program, project, and activity
          as detailed in the budget appendix for the respective appropriation; and (3) an identification of items of special congressional
          interest: Provided further, That the amount appropriated or limited for salaries and expenses for an agency shall be reduced by $100,000 per day for
          each day after the required date that the report has not been submitted to the Congress.]SEC. [609]607. Except as otherwise specifically provided by law, not to exceed 50 percent of unobligated balances remaining available at
          the end of fiscal year [2014] 2015 from appropriations made available for salaries and expenses for fiscal year [2014] 2015 in this Act, shall remain available through September 30, [2015] 2016, for each such account for the purposes authorized: Provided, That [a request] notice thereof shall be submitted to the Committees on Appropriations of the House of Representatives and the Senate [for approval] prior to the expenditure of such funds[: Provided further, That these requests shall be made in compliance with reprogramming guidelines].SEC. [610]608. None of the funds made available in this Act may be used by the Executive Office of the President to request from the Federal
          Bureau of Investigation any official background investigation report on any individual, except when—
          (1) such individual has given his or her express written consent for such request not more than 6 months prior to the date of
             such request and during the same presidential administration; or

          (2) such request is required due to extraordinary circumstances involving national security.SEC. [611]609.
          The cost accounting standards promulgated under chapter 15 of title 41, United States Code shall not apply with respect to
             a contract under the Federal Employees Health Benefits Program established under chapter 89 of title 5, United States Code.
          SEC. [612]610. For the purpose of resolving litigation and implementing any settlement agreements regarding the nonforeign area cost-of-living
          allowance program, the Office of Personnel Management may accept and utilize (without regard to any restriction on unanticipated
          travel expenses imposed in an Appropriations Act) funds made available to the Office of Personnel Management pursuant to court
          approval.SEC. [613]611. No funds appropriated by this Act shall be available to pay for an abortion, or the administrative expenses in connection
          with any health plan under the Federal employees health benefits program which provides any benefits or coverage for abortions.SEC. [614]612. The provision of section [613] 611 shall not apply where the life of the mother would be endangered if the fetus were carried to term, or the pregnancy is the
          result of an act of rape or incest.SEC. [615]613. In order to promote Government access to commercial information technology, the restriction on purchasing nondomestic articles,
          materials, and supplies set forth in chapter 83 of title 41, United States Code (popularly known as the Buy American Act),
          shall not apply to the acquisition by the Federal Government of information technology (as defined in section 11101 of title
          40, United States Code), that is a commercial item (as defined in section 103 of title 41, United States Code).SEC. [616]614. Notwithstanding section 1353 of title 31, United States Code, no officer or employee of any regulatory agency or commission
          funded by this Act may accept on behalf of that agency, nor may such agency or commission accept, payment or reimbursement
          from a non-Federal entity for travel, subsistence, or related expenses for the purpose of enabling an officer or employee
          to attend and participate in any meeting or similar function relating to the official duties of the officer or employee when
          the entity offering payment or reimbursement is a person or entity subject to regulation by such agency or commission, or
          represents a person or entity subject to regulation by such agency or commission, unless the person or entity is an organization
          described in section 501(c)(3) of the Internal Revenue Code of 1986 and exempt from tax under section 501(a) of such Code.SEC. [617]615. Notwithstanding section 708 of this Act, funds made available to the Commodity Futures Trading Commission and the Securities
          and Exchange Commission by this or any other Act may be used for the interagency funding and sponsorship of a joint advisory
          committee to advise on emerging regulatory issues.[SEC. 618. Not later than 45 days after the end of each quarter, the Department of the Treasury, the Executive Office of the President,
          the Judiciary, the Federal Communications Commission, the Federal Trade Commission, the General Services Administration, the
          National Archives and Records Administration, the Securities and Exchange Commission, and the Small Business Administration
          shall provide the Committees on Appropriations of the House of Representatives and the Senate a quarterly accounting of the
          cumulative balances of any unobligated funds that were received by such agency during any previous fiscal year.]SEC. [619]616. (a)(1) Notwithstanding any other provision of law, an Executive agency covered by this Act otherwise authorized to enter into contracts
          for either leases or the construction or alteration of real property for office, meeting, storage, or other space must consult
          with the General Services Administration before issuing a solicitation for offers of new leases or construction contracts,
          and in the case of succeeding leases, before entering into negotiations with the current lessor.
          (2) Any such agency with authority to enter into an emergency lease may do so during any period declared by the President to require
             emergency leasing authority with respect to such agency.

          (b) For purposes of this section, the term "Executive agency covered by this Act'' means any Executive agency provided funds by
             this Act, but does not include the General Services Administration or the United States Postal Service.
          [SEC. 620. None of the funds made available in this Act may be used by the Federal Trade Commission to complete the draft report entitled
          "Interagency Working Group on Food Marketed to Children: Preliminary Proposed Nutrition Principles to Guide Industry Self-Regulatory
          Efforts'' unless the Interagency Working Group on Food Marketed to Children complies with Executive Order No. 13563.][SEC. 621. None of the funds made available by this Act may be used to pay the salaries and expenses for the following positions:
          (1) Director, White House Office of Health Reform.
          (2) Assistant to the President for Energy and Climate Change.
          (3) Senior Advisor to the Secretary of the Treasury assigned to the Presidential Task Force on the Auto Industry and Senior Counselor
             for Manufacturing Policy.

          (4) White House Director of Urban Affairs.]SEC. [622]617. None of the funds made available by this Act may be used to enter into a contract, memorandum of understanding, or cooperative
          agreement with, make a grant to, or provide a loan or loan guarantee to, any corporation that has any unpaid Federal tax liability
          that has been assessed, for which all judicial and administrative remedies have been exhausted or have lapsed, and that is
          not being paid in a timely manner pursuant to an agreement with the authority responsible for collecting the tax liability,
          where the awarding agency is aware of the unpaid tax liability, unless [the] a Federal agency has considered suspension or debarment of the corporation and [has] made a determination that this further action is not necessary to protect the interests of the Government.SEC. [623]618. None of the funds made available by this Act may be used to enter into a contract, memorandum of understanding, or cooperative
          agreement with, make a grant to, or provide a loan or loan guarantee to, any corporation that was convicted of a felony criminal
          violation under any Federal law within the preceding 24 months, where the awarding agency is aware of the conviction, unless
          [the] a Federal agency has considered suspension or debarment of the corporation and [has] made a determination that this further action is not necessary to protect the interests of the Government.[SEC. 624. (a) There are appropriated for the following activities the amounts required under current law:
          (1) Compensation of the President (3 U.S.C. 102).
          (2) Payments to—
             (A) the Judicial Officers' Retirement Fund (28 U.S.C. 377(o));
             (B) the Judicial Survivors' Annuities Fund (28 U.S.C. 376(c)); and
             (C) the United States Court of Federal Claims Judges' Retirement Fund (28 U.S.C. 178(l)).

          (3) Payment of Government contributions—
             (A) with respect to the health benefits of retired employees, as authorized by chapter 89 of title 5, United States Code, and
                the Retired Federal Employees Health Benefits Act (74 Stat. 849); and

             (B) with respect to the life insurance benefits for employees retiring after December 31, 1989 (5 U.S.C. ch. 87).

          (4) Payment to finance the unfunded liability of new and increased annuity benefits under the Civil Service Retirement and Disability
             Fund (5 U.S.C. 8348).

          (5) Payment of annuities authorized to be paid from the Civil Service Retirement and Disability Fund by statutory provisions other
             than subchapter III of chapter 83 or chapter 84 of title 5, United States Code.

          (b) Nothing in this section may be construed to exempt any amount appropriated by this section from any otherwise applicable limitation
             on the use of funds contained in this Act.][SEC. 625. None of the funds made available in this Act may be used by the Federal Communications Commission to remove the conditions
          imposed on commercial terrestrial operations in the Order and Authorization adopted by the Commission on January 26, 2011
          (DA 11–133), or otherwise permit such operations, until the Commission has resolved concerns of potential widespread harmful
          interference by such commercial terrestrial operations to commercially available Global Positioning System devices.]SEC. [626]619. The Public Company Accounting Oversight Board shall have authority to obligate funds for the scholarship program established
          by section 109(c)(2) of the Sarbanes-Oxley Act of 2002 (Public Law 107–204) in an aggregate amount not exceeding the amount
          of funds collected by the Board as of December 31, [2013] 2014, including accrued interest, as a result of the assessment of monetary penalties. Funds available for obligation in fiscal
          year [2014] 2015 shall remain available until expended.[SEC. 627. (a) Section 1511 of title XV of division A of the American Recovery and Reinvestment Act of 2009 (Public Law 111–5) ("Act'') is
          amended by striking, "and linked to the website established by section 1526''.
          (b)(1) Subsection (c) and subsections (e) through (h) of section 1512 of the Act are repealed effective February 1, 2014.
             (2) Subsection (d) of section 1512 of the Act is amended to read as follows:

                "(d)  Agency Reports.—Starting February 1, 2014, each agency that made recovery funds available to any recipient shall make available to the public
                   detailed spending data as prescribed by the Office of Management and Budget and pursuant to the Federal Funding Accountability
                   and Transparency Act of 2006 (Public Law 109–282).''.

          (c) Subsection (a) of section 1514 of the Act is amended by striking "and linked to the website established by section 1526''.
          (d) Subparagraph (A) of section 1523(b)(4) of the Act is amended by striking "the website established by section 1526'' and inserting
             "a public website''.

          (e) Sections 1526 and 1554 of the Act are repealed.
          (f) Section 1530 of the Act is amended by striking "2013'' and inserting "2015''.][SEC. 628. From the unobligated balances available in the Securities and Exchange Commission Reserve Fund established by section 991
          of the Dodd-Frank Wall Street Reform and Consumer Protection Act (Public Law 111–203), $25,000,000 are rescinded.]SEC. 620.  Section 1105(a) of Title 31, United States Code, is amended by striking paragraph (35); renumbering paragraph (36) as paragraph
                (35); and renumbering paragraph (37), as added by Public Law 111–352, as paragraph (36) . SEC. 621. (a)   Section 605 of the Departments of Commerce, Justice, and State, the Judiciary, and Related Agencies Appropriations Act, 1990
                (15 U.S.C. 18a note) is amended— (1)   in subsection (b)— (A)   in the matter preceding paragraph (1), by striking "The filing fees" and inserting "Subject to subsection (c), the filing
                      fees";
             (B)   in paragraph (1), by striking "$45,000" and inserting "$70,000";
             (C)   in paragraph (2)— (i)   by striking "$125,000" and inserting "$190,000"; and
                (ii)  by striking "and" at the end;

             (D)   in paragraph (3)— (i)   by striking "$280,000" and inserting "$425,000"; and
                (ii)   by striking the period at the end and inserting 'but less than $1,000,000,000 (as so adjusted and published); and";

             (E)   by adding at the end the following:

             "(4) $565,000 if the aggregate total amount determined under section 7A(a)(2) of the Clayton Act (15 U.S.C. 18a(a)(2)) is
                      not less than $1,000,000,000 (as so adjusted and published)"; and

          (2)   by adding at the end the following:

             "(c) For fiscal year 2017, and each fiscal year thereafter, the Federal Trade Commission shall publish in the Federal Register
                      and increase the amount of each filing fee under subsection (b) in the same manner and on the same dates as provided under
                      section 8(a)(5) of the Clayton Act (15 U.S.C. 19(a)(5)) to reflect the percentage change in the gross national product for
                      the fiscal year as compared to the gross national product for fiscal year 2013 except that the Federal Trade Commission—

             "(1) shall round any increase in a filing fee under this subsection to the nearest $5,000;

             "(2) shall not increase filing fees under this subsection if the increase in the gross national product is less than 1 percent;
                      and

             "(3) shall not decrease filing fees under this subsection.".

          (b)   This section shall take effect on October 1, 2015. SEC. 622.   CPSC CONSUMER PRODUCT IMPORT FEES (a)  Authorization. The Consumer Product Safety Commission may prescribe by regulation, for application in FY 2016 and in subsequent
                   fiscal years, a schedule of fees to be paid by importers of consumer products into the United States. The fee may not exceed
                   the aggregate costs associated with the program. The Commission may periodically update the schedule of fees by regulation.
          (b)   Collection Procedures. The Consumer Product Safety Commission shall prescribe procedures to collect the fees, and may, for
                   the purpose of collecting fees, use the services of a federal department, agency, or instrumentality that is authorized to
                   provide such services and may reimburse such federal department, agency, or instrumentality a reasonable amount for the services.
          (c)   Collection, Deposit and Use. Fees collected under this section shall be deposited under the heading "Consumer Product Safety
                   Commission—Salaries and Expenses" as offsetting collections and shall remain available until expended. Such fees shall be
                   collected and available for the purposes of administering the Consumer Product Safety Commission Import Surveillance Program
                   in an amount and to the extent provided in advance in appropriations acts. SEC. 623.  Subsection (g) of section 302 of the Federal Election Commission Act of 1971 (2 U.S.C. 432) is amended— (a)  in its title, to read as follows: "(g) Filing of designations, statements, and reports with the Commission"; and
          (b)  in its text, to read as follows: "All designations, statements, and reports required to be filed under this Act shall be filed
                   with the Commission.".  (Department of the Treasury Appropriations Act, 2014.)