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



   
      
      
         DEPARTMENT OF THE TREASURY                                                                                               
            
         
      
      
   
   
      DEPARTMENT OF THE TREASURY                                                                                               
         
      
         Departmental Offices                                                                                                     
            
         Federal Funds
         Salaries and ExpensesFor necessary expenses of the Departmental Offices including operation and maintenance of the Treasury Building and Annex;
         hire of passenger motor vehicles; maintenance, repairs, and improvements of, and purchase of commercial insurance policies
         for, real properties leased or owned overseas, when necessary for the performance of official business[, 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 headingâ
      
      (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 112â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 20â0101â0â1â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 [20â8625]
                  
                  
                  9
               
               
                  1130
                  Appropriations permanently reduced
                  â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
                  â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)
                  â367
                  â421
                  â396
               
               
                  3041
                  Recoveries of prior year unpaid obligations, expired
                  â18
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  3050
                  Unpaid obligations, end of year
                  82
                  43
                  26
               
               
                  
                  Uncollected payments:
               
               
                  3060
                  Uncollected pymts, Fed sources, brought forward, Oct 1
                  â22
                  â28
                  â28
               
               
                  3070
                  Change in uncollected pymts, Fed sources, unexpired
                  â19
                  
                  
               
               
                  3071
                  Change in uncollected pymts, Fed sources, expired
                  13
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  3090
                  Uncollected pymts, Fed sources, end of year
                  â28
                  â28
                  â28
               
               
                  
                  Memorandum (non-add) entries:
               
               
                  3100
                  Obligated balance, start of year
                  73
                  54
                  15
               
               
                  3200
                  Obligated balance, end of year
                  54
                  15
                  â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
                  â59
                  â77
                  â79
               
               
                  
                  Additional offsets against gross budget authority only:
               
               
                  4050
                  Change in uncollected pymts, Fed sources, unexpired
                  â19
                  
                  
               
               
                  4052
                  Offsetting collections credited to expired accounts
                  13
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  4060
                  Additional offsets against budget authority only (total)
                  â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 20â0101â0â1â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 20â0101â0â1â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 20â0115â0â1â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)
                  â4
                  â2
                  â2
               
               
                  3040
                  Recoveries of prior year unpaid obligations, unexpired
                  
                  â1
                  â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 20â0115â0â1â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 20â0106â0â1â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
                  â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
                  â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)
                  â40
                  â45
                  â47
               
               
                  3041
                  Recoveries of prior year unpaid obligations, expired
                  â1
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  3050
                  Unpaid obligations, end of year
                  7
                  9
                  9
               
               
                  
                  Uncollected payments:
               
               
                  3060
                  Uncollected pymts, Fed sources, brought forward, Oct 1
                  â7
                  â5
                  â5
               
               
                  3070
                  Change in uncollected pymts, Fed sources, unexpired
                  â5
                  
                  
               
               
                  3071
                  Change in uncollected pymts, Fed sources, expired
                  7
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  3090
                  Uncollected pymts, Fed sources, end of year
                  â5
                  â5
                  â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
                  â11
                  â12
                  â12
               
               
                  
                  Additional offsets against gross budget authority only:
               
               
                  4050
                  Change in uncollected pymts, Fed sources, unexpired
                  â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 20â0106â0â1â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 20â0106â0â1â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 20â0119â0â1â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
                  â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
                  â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)
                  â150
                  â158
                  â158
               
               
                  3041
                  Recoveries of prior year unpaid obligations, expired
                  â2
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  3050
                  Unpaid obligations, end of year
                  9
                  9
                  10
               
               
                  
                  Uncollected payments:
               
               
                  3060
                  Uncollected pymts, Fed sources, brought forward, Oct 1
                  â1
                  â2
                  â2
               
               
                  3070
                  Change in uncollected pymts, Fed sources, unexpired
                  â1
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  3090
                  Uncollected pymts, Fed sources, end of year
                  â2
                  â2
                  â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
                  â1
                  â1
                  â1
               
               
                  
                  Additional offsets against gross budget authority only:
               
               
                  4050
                  Change in uncollected pymts, Fed sources, unexpired
                  â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 20â0119â0â1â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 20â0119â0â1â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. 106â346).
         
      
         Counterterrorism Fund                                                                                                    
            
         Program and Financing (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 20â0117â0â1â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. 107â296). The remaining resources were used to fund projects related to domestic and international
            terrorism. This schedule reflects remaining balances in the account.
         
      
         Terrorism Insurance Program                                                                                              
            
         Program and Financing (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 20â0123â0â1â376
                  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)
                  â2
                  â113
                  â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. 110â160) reauthorized and revised the program established by the
            Terrorism Risk Insurance Act (TRIA) of 2002 (P.L. 107â297) and administered by the Treasury Department. The 2007 Act extended
            the Terrorism Insurance Program for seven years, through December 31, 2014. This extension of TRIA added a requirement for
            commercial property and casualty insurers to make available coverage for losses from domestic, as well as foreign, acts of
            terrorism, and extended TRIA coverage for those losses.
         
         The Budget baseline includes the estimated Federal cost of providing terrorism risk insurance, reflecting the 2007 TRIA extension.
            While the Budget does not forecast any specific act of terrorism, on a probabilistic basis and using market-driven data, the
            Budget projects annual outlays and recoupment for TRIA. On this basis, the Budget baseline projects net spending of $230 million
            over the 2015â2019 period and $300 million over the 2015â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 20â0123â0â1â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 20â0123â0â1â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 20â5697â0â2â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
                  â2,665
                  â639
                  â443
               
               
                  0501
                  Treasury Forfeiture Fund
                  
                  â1,037
                  â836
               
               
                  0502
                  Treasury Forfeiture Fund
                  1,037
                  44
                  
               
               
                  0503
                  Treasury Forfeiture Fund
                  
                  836
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  0599
                  Total appropriations
                  â1,628
                  â796
                  â1,279
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  0799
                  Balance, end of year
                  1,038
                  844
                  115
               
               
                  
                     
                  
               
            
         
      
      Program and Financing (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 20â5697â0â2â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
                  
                  
                  â950
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  1160
                  Appropriation, discretionary (total)
                  
                  
                  â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
                  
                  â867
                  
               
               
                  1232
                  Appropriations and/or unobligated balance of appropriations temporarily reduced
                  â1,037
                  â44
                  
               
               
                  1232
                  Appropriations and/or unobligated balance of appropriations temporarily reduced
                  
                  â836
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  1260
                  Appropriations, mandatory (total)
                  1,628
                  â71
                  1,279
               
               
                  1900
                  Budget authority (total)
                  1,628
                  â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)
                  â511
                  â705
                  â284
               
               
                  3040
                  Recoveries of prior year unpaid obligations, unexpired
                  â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
                  
                  
                  â950
               
               
                  
                  Outlays, gross:
               
               
                  4010
                  Outlays from new discretionary authority
                  
                  
                  â475
               
               
                  
                  Mandatory:
               
               
                  4090
                  Budget authority, gross
                  1,628
                  â71
                  1,279
               
               
                  
                  Outlays, gross:
               
               
                  4100
                  Outlays from new mandatory authority
                  253
                  â35
                  640
               
               
                  4101
                  Outlays from mandatory balances
                  258
                  740
                  119
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  4110
                  Outlays, gross (total)
                  511
                  705
                  759
               
               
                  4180
                  Budget authority, net (total)
                  1,628
                  â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 20â5697â0â2â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 20â5590â0â2â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
                  â35
                  â109
                  â115
               
               
                  0501
                  Financial Research Fund
                  2
                  8
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  0599
                  Total appropriations
                  â33
                  â101
                  â115
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  0799
                  Balance, end of year
                  2
                  10
                  1
               
               
                  
                     
                  
               
            
         
      
      Program and Financing (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 20â5590â0â2â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
                  â2
                  â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)
                  â67
                  â100
                  â111
               
               
                  3040
                  Recoveries of prior year unpaid obligations, unexpired
                  â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. 111â203).
         
         The OFR was established to serve the Council, its member agencies, and the public by improving the quality, transparency,
            and accessibility of financial data and information, by conducting and sponsoring research related to financial stability,
            and by promoting best practices in risk management. OFR is an office within the Department of the Treasury.
         
         The Council is 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 20â5590â0â2â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 20â5590â0â2â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 20â5081â0â2â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
                  â35
                  â34
                  â32
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  0799
                  Balance, end of year
                  
                  16
                  34
               
               
                  
                     
                  
               
            
         
      
      Program and Financing (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 20â5081â0â2â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
                  
                  â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)
                  â1
                  
                  â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 Candidatesâ Upon certification by the Federal Election Commissionâbased on a demonstration of broad national support, adherence to spending
            limits, and other qualificationsâevery eligible Presidential primary candidate is entitled to receive $250 in Federal matching
            funds for the first eligible $250 of private contributions 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 Electionsâ 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 Conventionsâ 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 20â0113â4â1â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)
                  
                  
                  â1
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  3050
                  Unpaid obligations, end of year
                  
                  
                  41
               
               
                  
                  Memorandum (non-add) entries:
               
               
                  3200
                  Obligated balance, end of year
                  
                  
                  41
               
               
                  
                     
                  
               
               
                  
                  Budget authority and outlays, net:
               
               
                  
                  Mandatory:
               
               
                  4090
                  Budget authority, gross
                  
                  
                  300
               
               
                  
                  Outlays, gross:
               
               
                  4100
                  Outlays from new mandatory authority
                  
                  
                  1
               
               
                  4180
                  Budget authority, net (total)
                  
                  
                  300
               
               
                  4190
                  Outlays, net (total)
                  
                  
                  1
               
               
                  
                     
                  
               
            
         
      
      Object Classification (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 20â0113â4â1â808
                  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 20â0113â4â1â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 20â4444â0â3â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
                  â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
                  â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
                  â13
                  â21
                  â28
               
               
                  4123
                  Non-Federal sources
                  â117
                  â200
                  â221
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  4130
                  Offsets against gross budget authority and outlays (total)
                  â130
                  â221
                  â249
               
               
                  4170
                  Outlays, net (mandatory)
                  â130
                  â221
                  â249
               
               
                  4190
                  Outlays, net (total)
                  â130
                  â221
                  â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 20â4444â0â3â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 20â4501â0â4â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 [20â4560]
                  
                  â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)
                  â171
                  
                  
               
               
                  3030
                  Unpaid obligations transferred to other accts [20â4560]
                  
                  â81
                  
               
               
                  3040
                  Recoveries of prior year unpaid obligations, unexpired
                  â21
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  3050
                  Unpaid obligations, end of year
                  81
                  
                  
               
               
                  
                  Uncollected payments:
               
               
                  3060
                  Uncollected pymts, Fed sources, brought forward, Oct 1
                  â5
                  â5
                  â5
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  3090
                  Uncollected pymts, Fed sources, end of year
                  â5
                  â5
                  â5
               
               
                  
                  Memorandum (non-add) entries:
               
               
                  3100
                  Obligated balance, start of year
                  80
                  76
                  â5
               
               
                  3200
                  Obligated balance, end of year
                  76
                  â5
                  â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
                  â142
                  
                  
               
               
                  4190
                  Outlays, net (total)
                  29
                  
                  
               
               
                  
                     
                  
               
            
         
      
      Object Classification (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 20â4501â0â4â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 20â4501â0â4â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 20â4560â0â4â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 [20â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)
                  â267
                  â481
                  â575
               
               
                  3031
                  Unpaid obligations transferred from other accts [20â4501]
                  
                  81
                  
               
               
                  3040
                  Recoveries of prior year unpaid obligations, unexpired
                  â3
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  3050
                  Unpaid obligations, end of year
                  65
                  121
                  28
               
               
                  
                  Uncollected payments:
               
               
                  3060
                  Uncollected pymts, Fed sources, brought forward, Oct 1
                  â7
                  â62
                  â62
               
               
                  3070
                  Change in uncollected pymts, Fed sources, unexpired
                  â55
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  3090
                  Uncollected pymts, Fed sources, end of year
                  â62
                  â62
                  â62
               
               
                  
                  Memorandum (non-add) entries:
               
               
                  3100
                  Obligated balance, start of year
                  48
                  3
                  59
               
               
                  3200
                  Obligated balance, end of year
                  3
                  59
                  â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
                  â256
                  â445
                  â482
               
               
                  
                  Additional offsets against gross budget authority only:
               
               
                  4050
                  Change in uncollected pymts, Fed sources, unexpired
                  â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. 103â356, the Government Management and
            Reform Act of 1994. The purpose of the franchise fund pilot was to lower costs while providing high quality administrative
            services through a competitive environment. The Treasury Franchise Fund (the Fund) was established by P.L. 104â208, made permanent
            by P.L. 108â447 and codified as 31 U.S.C. 322, note.
         
         The Fund is revolving in nature and provides accounting, procurement, travel, human resources, and information technology
            services through 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 20â4560â0â4â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 20â4560â0â4â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 20â0140â0â1â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
                  â9
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  1050
                  Unobligated balance (total)
                  â6
                  
                  
               
               
                  
                  Budget authority:
               
               
                  
                  Appropriations, mandatory:
               
               
                  1200
                  Appropriation
                  5,310
                  5,027
                  1,695
               
               
                  1230
                  Appropriations and/or unobligated balance of appropriations permanently reduced
                  â164
                  â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)
                  â5,406
                  â4,665
                  â1,695
               
               
                  3040
                  Recoveries of prior year unpaid obligations, unexpired
                  â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
                  â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 111â312), Section 707(a) extended for one year, through 2011, the time within which certain
            eligible property must be placed in service or start construction.
         
      
         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
         103â325), including services authorized by 5 U.S.C. 3109, but at rates for individuals not to exceed the per diem rate equivalent
         to the rate for EX-3, [$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 20â1881â0â1â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
                  â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)
                  â206
                  â262
                  â169
               
               
                  3040
                  Recoveries of prior year unpaid obligations, unexpired
                  â6
                  â5
                  â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
                  â3
                  â3
                  â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 20â1881â0â1â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
                  â2.35
                  0.00
                  0.00
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  132999
                  Weighted average subsidy rate
                  â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
                  â8
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  133999
                  Total subsidy budget authority
                  â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.
                  â1
                  â8
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  137999
                  Total downward reestimate budget authority
                  â1
                  â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 111â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 20â1881â0â1â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 20â1881â0â1â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 20â4088â0â3â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
                  â2
                  â2
                  â2
               
               
                  1825
                  Spending authority from offsetting collections applied to repay debt
                  â5
                  â6
                  â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)
                  â16
                  â18
                  â80
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  3050
                  Unpaid obligations, end of year
                  346
                  1,112
                  2,058
               
               
                  
                  Uncollected payments:
               
               
                  3060
                  Uncollected pymts, Fed sources, brought forward, Oct 1
                  â6
                  â4
                  â2
               
               
                  3070
                  Change in uncollected pymts, Fed sources, unexpired
                  2
                  2
                  2
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  3090
                  Uncollected pymts, Fed sources, end of year
                  â4
                  â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
                  â6
                  â4
                  â4
               
               
                  4123
                  Non-Federal sources - Interest repayments
                  â6
                  â1
                  â1
               
               
                  4123
                  Non-Federal sources - Principal Repayments
                  
                  â5
                  â7
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  4130
                  Offsets against gross financing auth and disbursements (total)
                  â12
                  â10
                  â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 20â4088â0â3â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
                  â5
                  â5
                  â8
               
               
                  1263
                  Write-offs for default: Direct loans
                  â1
                  â2
                  â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 20â4088â0â3â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 (-)
                  â13
                  â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 20â0128â0â1â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
                  â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)
                  â248
                  â353
                  â191
               
               
                  3041
                  Recoveries of prior year unpaid obligations, expired
                  â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. 110â343) authorized the establishment of the Troubled Asset
            Relief Program (TARP) and the Office of Financial Stability (OFS) to purchase and insure certain types of troubled assets
            for the purpose of providing stability to and preventing disruption in the economy and financial systems and protecting taxpayers.
            The Act gives the Treasury Secretary broad and flexible authority to purchase and insure mortgages and other troubled assets,
            as well as inject capital by taking limited equity positions, as needed to stabilize the financial markets. This account provides
            for the administrative costs for the OFS, which oversees and manages the TARP.
         
      
      Object Classification (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 20â0128â0â1â376
                  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 20â0128â0â1â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 20â0132â0â1â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)
                  â43
                  â82
                  
               
               
                  3041
                  Recoveries of prior year unpaid obligations, expired
                  â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 20â0132â0â1â376
                  2013 actual
                  2014 est.
                  2015 est.
               
               
                  
                     
                  
               
               
                  
                  Direct loan subsidy outlays:
               
               
                  134002
                  Term-Asset Backed Securities Loan Facility (TALF)
                  â55
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  134999
                  Total subsidy outlays
                  â55
                  
                  
               
               
                  
                  Direct loan upward reestimates:
               
               
                  135003
                  Small Business Lending Initiativeâ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
                  â3,036
                  â1,813
                  
               
               
                  137002
                  Term-Asset Backed Securities Loan Facility (TALF)
                  â109
                  â14
                  
               
               
                  137003
                  Small Business Lending Initiativeâ7(a) purchases
                  â2
                  
                  
               
               
                  137004
                  Legacy Securities Public-Private Investment Program
                  â192
                  â86
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  137999
                  Total downward reestimate budget authority
                  â3,339
                  â1,913
                  
               
               
                  
                  Guaranteed loan subsidy outlays:
               
               
                  234001
                  Asset Guarantee Program
                  â94
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  234999
                  Total subsidy outlays
                  â94
                  
                  
               
               
                  
                  Guaranteed loan downward reestimates:
               
               
                  237001
                  Asset Guarantee Program
                  â233
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  237999
                  Total downward reestimate subsidy budget authority
                  â233
                  
                  
               
               
                  
                     
                  
               
            
         
      
      
         As authorized by the Emergency Economic Stabilization Act of 2008 (EESA) (P.L. 110â343) and required by the Federal Credit
            Reform Act of 1990, as amended, this account records the subsidy costs associated with the TARP direct loans obligated and
            loan guarantees (including modifications of direct loans or loan guarantees that resulted from obligations or commitments
            in any year). The subsidy amounts are estimated on a present value basis using a risk-adjusted discount rate, as required
            by EESA. The direct loan programs serviced by this account include the Automotive Industry Financing Program (AIFP), Term-Asset
            Backed Securities Loan Facility (TALF), Public-Private Investment Program (PPIP) and the Small Business Lending Initiative
            (SBLI). The AIFP was developed to prevent a significant disruption to the American automotive industry, which would have resulted
            in widespread damage to the U.S. economy. The TALF was developed to stimulate investor demand for certain types of eligible
            asset-backed securities, specifically those backed by loans to consumers and small businesses, and ultimately, bring down
            the cost and increase the availability of new credit to consumers and businesses. The PPIP was developed to improve the condition
            of financial institutions by facilitating the removal of legacy assets from their balance sheets. The SBLI was developed to
            provide additional liquidity to the Small Business Administration's 7(a) market so that banks are able to make more small
            business loans. The guaranteed loan commitments that were serviced by this account include the Asset Guarantee Program (AGP).
            The AGP provided guarantees for assets held by systemically significant financial institutions (Bank of America and Citigroup)
            that faced a risk of losing market confidence due in large part to a portfolio of distressed or illiquid assets.
         
         The Dodd-Frank Wall Street Reform and Consumer Protection Act (P.L. 111â203), enacted on July 21, 2010, reduced TARP authority
            to purchase troubled assets from $700 billion to $475 billion; required that repayments of amounts invested under TARP cannot
            be used to increase purchase authority and are dedicated to reducing the Federal debt; and prohibited new obligations for
            any program or initiative that had not been initiated by June 25, 2010.
         
         The authority to make new financial commitments via the TARP expired on October 3, 2010 under the terms of EESA. However,
            Treasury can continue to execute commitments entered into before October 3, 2010. For more details, please see the Financial
            Stabilization Efforts and Their Budgetary Effects chapter in the Analytical Perspectives volume.
         
      
         Troubled Asset Relief Program Direct Loan Financing Account                                                              
            
         Program and Financing (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 20â4277â0â3â376
                  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
                  â3,359
                  â908
                  
               
               
                  1024
                  Unobligated balance of borrowing authority withdrawn
                  â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
                  â43
                  
                  
               
               
                  1825
                  Spending authority from offsetting collections applied to repay debt
                  â13,900
                  â3,861
                  â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)
                  â3,716
                  â2,702
                  â8
               
               
                  3040
                  Recoveries of prior year unpaid obligations, unexpired
                  â4,650
                  â4
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  3050
                  Unpaid obligations, end of year
                  4
                  196
                  357
               
               
                  
                  Uncollected payments:
               
               
                  3060
                  Uncollected pymts, Fed sources, brought forward, Oct 1
                  â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
                  â43
                  â82
                  
               
               
                  4122
                  Interest on uninvested funds
                  â70
                  â422
                  â86
               
               
                  4123
                  Principal
                  â5,807
                  â827
                  
               
               
                  4123
                  Interest
                  â32
                  
                  
               
               
                  4123
                  Warrants
                  â570
                  â68
                  â33
               
               
                  4123
                  Sale of Stock
                  â11,992
                  â3,531
                  â879
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  4130
                  Offsets against gross financing auth and disbursements (total)
                  â18,514
                  â4,930
                  â998
               
               
                  
                  Additional offsets against financing authority only (total):
               
               
                  4140
                  Change in uncollected pymts, Fed sources, unexpired
                  43
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  4160
                  Financing authority, net (mandatory)
                  â13,900
                  â2,035
                  â830
               
               
                  4170
                  Financing disbursements, net (mandatory)
                  â14,798
                  â2,228
                  â990
               
               
                  4180
                  Financing authority, net (total)
                  â13,900
                  â2,035
                  â830
               
               
                  4190
                  Financing disbursements, net (total)
                  â14,798
                  â2,228
                  â990
               
               
                  
                     
                  
               
            
         
      
      Status of Direct Loans (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 20â4277â0â3â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
                  â5,807
                  â827
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  1290
                  Outstanding, end of year
                  827
                  
                  
               
               
                  
                     
                  
               
            
         
      
      
         As authorized by the Emergency Economic Stabilization Act of 2008 (P.L. 110â343) and required by the Federal Credit Reform
            Act of 1990, as amended, this non-budgetary account records all cash flows to and from the Government resulting from direct
            loans obligated in 2008 and beyond (including modifications of direct loans that resulted from obligations in any year). The
            amounts in this account are a means of financing and are not included in the budget totals. For more details, please see the
            Financial Stabilization Efforts and Their Budgetary Effects chapter in the Analytical Perspectives volume.
         
      
      Balance Sheet (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 20â4277â0â3â376
                  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 (-)
                  â7,115
                  1,109
               
               
                  1405
                  Allowance for subsidy cost (-)
                  â4,252
                  â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 [20â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 20â4276â0â3â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
                  â2
                  
                  
               
               
                  
                  Financing authority:
               
               
                  
                  Spending authority from offsetting collections, mandatory:
               
               
                  1800
                  Collected
                  1,096
                  
                  
               
               
                  1825
                  Spending authority from offsetting collections applied to repay debt
                  â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)
                  â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
                  â3
                  
                  
               
               
                  4123
                  Dividends
                  â1,093
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  4130
                  Offsets against gross financing auth and disbursements (total)
                  â1,096
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  4160
                  Financing authority, net (mandatory)
                  â758
                  
                  
               
               
                  4170
                  Financing disbursements, net (mandatory)
                  â758
                  
                  
               
               
                  4180
                  Financing authority, net (total)
                  â758
                  
                  
               
               
                  4190
                  Financing disbursements, net (total)
                  â758
                  
                  
               
               
                  
                     
                  
               
            
         
      
      
         As authorized by the Emergency Economic Stabilization Act of 2008 (P.L. 110â343) and required by the Federal Credit Reform
            Act of 1990, as amended, this non-budgetary account records all cash flows to and from the Government resulting from loan
            guarantees committed in 2008 and beyond (including modifications of loan guarantees that resulted from commitments in any
            year). The amounts in this account are a means of financing and are not included in the budget totals. For more details, please
            see the Financial Stabilization Efforts and Their Budgetary Effects chapter in the Analytical Perspectives Volume.
         
      
      Balance Sheet (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 20â4276â0â3â376
                  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 20â0134â0â1â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)
                  â440
                  
                  
               
               
                  3041
                  Recoveries of prior year unpaid obligations, expired
                  â80
                  â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 20â0134â0â1â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
                  â1,846
                  â994
                  
               
               
                  137002
                  AIG Investments
                  â7,169
                  
                  
               
               
                  137004
                  Automotive Industry Financing Program (Equity)
                  â468
                  â4,755
                  
               
               
                  137005
                  Legacy Securities Public-Private Investment Program
                  
                  â542
                  
               
               
                  137006
                  Community Development Capital Initiative
                  â13
                  â26
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  137999
                  Total downward reestimate budget authority
                  â9,496
                  â6,317
                  
               
               
                  
                     
                  
               
            
         
      
      
         As authorized by the Emergency Economic Stabilization Act of 2008 (EESA) (P.L. 110â343) and required by the Federal Credit
            Reform Act of 1990, as amended, this account records the subsidy costs associated with TARP equity purchase obligations (including
            modifications of equity purchases that resulted from obligations in any year). The subsidy amounts are estimated on a present
            value basis using a risk-adjusted discount rate, as required by EESA. The equity purchase programs serviced by this account
            include the American International Group Investment Program (AIGP), Targeted Investment Program (TIP), Automotive Industry
            Financing Program (AIFP), Public-Private Investment Program (PPIP), Community Development Capital Initiative (CDCI), and the
            Capital Purchase Program (CPP). The AIGP was intended to provide stability and prevent disruptions to financial markets from
            the failure of a systemically significant institution. The TIP was developed to prevent a loss of confidence in critical financial
            institutions, which could 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. 111â203), enacted on July 21, 2010, reduced TARP authority
            to purchase troubled assets from $700 billion to $475 billion; required that repayments of amounts invested under TARP cannot
            be used to increase purchase authority and are dedicated to reducing the Federal debt; and prohibited new obligations for
            any program or initiative that had not been initiated by June 25, 2010.
         
         The authority to make new financial commitments via the TARP expired on October 3, 2010 under the terms of EESA. However,
            Treasury can continue to execute commitments entered into before October 3, 2010. For more details, please see the Financial
            Stabilization Efforts and Their Budgetary Effects chapter in the Analytical Perspectives volume.
         
      
         Troubled Asset Relief Program Equity Purchase Financing Account                                                          
            
         Program and Financing (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 20â4278â0â3â376
                  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
                  â14,377
                  â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
                  â80
                  â226
                  
               
               
                  1825
                  Spending authority from offsetting collections applied to repay debt
                  â8,692
                  â3,090
                  â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)
                  â10,037
                  â7,900
                  â510
               
               
                  3040
                  Recoveries of prior year unpaid obligations, unexpired
                  â291
                  â989
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  3050
                  Unpaid obligations, end of year
                  989
                  
                  
               
               
                  
                  Uncollected payments:
               
               
                  3060
                  Uncollected pymts, Fed sources, brought forward, Oct 1
                  â306
                  â226
                  
               
               
                  3070
                  Change in uncollected pymts, Fed sources, unexpired
                  80
                  226
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  3090
                  Uncollected pymts, Fed sources, end of year
                  â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
                  â440
                  
                  
               
               
                  4122
                  Interest on uninvested funds
                  â162
                  â114
                  â398
               
               
                  4123
                  Dividends
                  â1,061
                  â243
                  â106
               
               
                  4123
                  Warrants
                  â1,387
                  â570
                  â54
               
               
                  4123
                  Redemption
                  â13,938
                  â8,518
                  â4,016
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  4130
                  Offsets against gross financing auth and disbursements (total)
                  â16,988
                  â9,445
                  â4,574
               
               
                  
                  Additional offsets against financing authority only (total):
               
               
                  4140
                  Change in uncollected pymts, Fed sources, unexpired
                  80
                  226
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  4160
                  Financing authority, net (mandatory)
                  â8,484
                  â1,319
                  â4,064
               
               
                  4170
                  Financing disbursements, net (mandatory)
                  â6,951
                  â1,545
                  â4,064
               
               
                  4180
                  Financing authority, net (total)
                  â8,484
                  â1,319
                  â4,064
               
               
                  4190
                  Financing disbursements, net (total)
                  â6,951
                  â1,545
                  â4,064
               
               
                  
                     
                  
               
            
         
      
      Status of Direct Loans (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 20â4278â0â3â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
                  â13,938
                  â8,518
                  â4,016
               
               
                  1263
                  Write-offs for default: Direct loans
                  â2,480
                  â3,212
                  â590
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  1290
                  Outstanding, end of year
                  17,368
                  5,638
                  1,032
               
               
                  
                     
                  
               
            
         
      
      
         As authorized by the Emergency Economic Stabilization Act of 2008 (P.L. 110â343) and required by the Federal Credit Reform
            Act of 1990, as amended, this non-budgetary account records all cash flows to and from the Government resulting from equity
            purchases obligated in 2008 and beyond (including modifications of equity purchases that resulted from obligations in any
            year). The amounts in this account are a means of financing and are not included in the budget totals. For more details, please
            see the Financial Stabilization Efforts and Their Budgetary Effects chapter in the Analytical Perspectives volume.
         
      
      Balance Sheet (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 20â4278â0â3â376
                  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 (-)
                  
                  â4,240
               
               
                  1405
                  Allowance for subsidy cost (-)
                  â20,221
                  â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 20â0136â0â1â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)
                  â3,943
                  â5,174
                  â6,174
               
               
                  3041
                  Recoveries of prior year unpaid obligations, expired
                  â7,096
                  
                  â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 20â0136â0â1â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
                  
                  â2
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  237999
                  Total downward reestimate subsidy budget authority
                  
                  â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. 110â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 20â4329â0â3â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)
                  â1
                  â2
                  â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
                  â5
                  
                  
               
               
                  4190
                  Financing disbursements, net (total)
                  â4
                  2
                  3
               
               
                  
                     
                  
               
            
         
      
      Status of Guaranteed Loans (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 20â4329â0â3â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
                  
                  â26
                  â23
               
               
                  2263
                  Adjustments: Terminations for default that result in claim payments
                  â1
                  â2
                  â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 20â4329â0â3â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 110â343), [$34,923,000] $34,234,000. (Department of the Treasury Appropriations Act, 2014.)
      Program and Financing (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 20â0133â0â1â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
                  â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)
                  â40
                  â45
                  â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. 111â22). Beginning
            in 2010, SIGTARP has received annual appropriations to fund its operations.
         
      
      Object Classification (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 20â0133â0â1â376
                  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 20â0133â0â1â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 20â0141â0â1â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
                  â1
                  â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)
                  â50
                  â51
                  â22
               
               
                  3040
                  Recoveries of prior year unpaid obligations, unexpired
                  
                  â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 20â0141â0â1â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. 111â240), the Small Business Lending Fund (SBLF) is
            a dedicated investment fund that encourages lending to small businesses by providing capital to qualified community banks
            and community development loan funds (CDLFs) with assets of less than $10 billion. Through the SBLF, participating Main Street
            lenders and small businesses can work together to help create jobs and promote economic growth in local communities across
            the Nation.
         
         In total, the SBLF provided $4.03 billion to 332 community banks and CDLFs in 2011. Since these institutions leverage their
            capital, the SBLF could help increase lending to small businesses in an amount that is multiples of the total capital provided.
         
         The account totals also include the costs of administering the program, estimated at $17 million for 2015.
      
      Object Classification (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 20â0141â0â1â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 20â0141â0â1â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 20â4349â0â3â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
                  â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
                  â322
                  â381
                  â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)
                  â82
                  â76
                  â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
                  â33
                  â27
                  
               
               
                  4122
                  Interest on uninvested funds
                  â4
                  â1
                  â1
               
               
                  4123
                  Non-Federal sources - Principal
                  â347
                  â387
                  â387
               
               
                  4123
                  Non-Federal sources - Dividends
                  â93
                  â69
                  â69
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  4130
                  Offsets against gross financing auth and disbursements (total)
                  â477
                  â484
                  â457
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  4160
                  Financing authority, net (mandatory)
                  â322
                  â381
                  â381
               
               
                  4170
                  Financing disbursements, net (mandatory)
                  â395
                  â408
                  â381
               
               
                  4180
                  Financing authority, net (total)
                  â322
                  â381
                  â381
               
               
                  4190
                  Financing disbursements, net (total)
                  â395
                  â408
                  â381
               
               
                  
                     
                  
               
            
         
      
      Status of Direct Loans (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 20â4349â0â3â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
                  â347
                  â387
                  â387
               
               
                  1263
                  Write-offs for default: Direct loans
                  
                  â13
                  â13
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  1290
                  Outstanding, end of year
                  3,633
                  3,233
                  2,833
               
               
                  
                     
                  
               
            
         
      
      
         As authorized by the Small Business Jobs Act of 2010 (P.L. 111â240) and required by the Federal Credit Reform Act of 1990,
            as amended, this non-budgetary account records all cash flows to and from the Government resulting from 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 20â4349â0â3â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 20â0142â0â1â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)
                  â381
                  â397
                  â147
               
               
                  3040
                  Recoveries of prior year unpaid obligations, unexpired
                  â2
                  â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
                  â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. 111â240) created the State Small Business Credit Initiative (SSBCI), which was funded
            with $1.5 billion, inclusive of administrative costs, to strengthen State programs that support lending to small businesses
            and small manufacturers.  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 countryâ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 20â0142â0â1â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 20â0142â0â1â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 20â0142â4â1â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)
                  
                  
                  â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 20â0142â4â1â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 20â0142â4â1â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 20â0125â0â1â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. 110â289),
            Treasury entered into agreements with Fannie Mae and Freddie Mac (the "GSEs") to purchase senior preferred stock of each GSE
            and to transfer up to $100 billion in funds when needed to ensure that each company maintains a positive net worth. In May
            2009, Treasury increased the 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 2010â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 20â0126â0â1â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 [20â1802]
                  11
                  9
                  9
               
               
                  1230
                  Appropriations and/or unobligated balance of appropriations permanently reduced
                  
                  â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
                  â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)
                  â545
                  â61
                  â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 20â0126â0â1â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
                  â760
                  
                  
               
               
                  137002
                  New Issue Bond Program SF
                  
                  â56
                  
               
               
                  137003
                  New Issue Bond Program MF
                  
                  â17
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  137999
                  Total downward reestimate budget authority
                  â760
                  â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. 110â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 20â0126â0â1â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 20â4272â0â3â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)
                  â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)
                  â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 20â4272â0â3â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 20â4298â0â3â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
                  â485
                  â431
                  
               
               
                  1024
                  Unobligated balance of borrowing authority withdrawn
                  â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
                  â4,450
                  â532
                  â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)
                  â431
                  â402
                  â307
               
               
                  3040
                  Recoveries of prior year unpaid obligations, unexpired
                  â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
                  â6
                  â53
                  â53
               
               
                  3070
                  Change in uncollected pymts, Fed sources, unexpired
                  â47
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  3090
                  Uncollected pymts, Fed sources, end of year
                  â53
                  â53
                  â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
                  â482
                  
                  
               
               
                  4122
                  Interest on uninvested funds
                  â36
                  â20
                  â20
               
               
                  4123
                  Non-Federal sources - Interest
                  â335
                  â254
                  â237
               
               
                  4123
                  Non-Federal sources - Principal
                  â4,349
                  â646
                  â644
               
               
                  4123
                  Non-Federal sources - Other
                  â27
                  â14
                  â9
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  4130
                  Offsets against gross financing auth and disbursements (total)
                  â5,229
                  â934
                  â910
               
               
                  
                  Additional offsets against financing authority only (total):
               
               
                  4140
                  Change in uncollected pymts, Fed sources, unexpired
                  â47
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  4160
                  Financing authority, net (mandatory)
                  â4,450
                  â532
                  â603
               
               
                  4170
                  Financing disbursements, net (mandatory)
                  â4,798
                  â532
                  â603
               
               
                  4180
                  Financing authority, net (total)
                  â4,450
                  â532
                  â603
               
               
                  4190
                  Financing disbursements, net (total)
                  â4,798
                  â532
                  â603
               
               
                  
                     
                  
               
            
         
      
      Status of Direct Loans (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 20â4298â0â3â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
                  â4,348
                  â646
                  â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 20â4298â0â3â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 (-)
                  â539
                  â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 20â8790â0â7â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 20â0173â0â1â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
                  â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
                  â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)
                  â109
                  â115
                  â113
               
               
                  3041
                  Recoveries of prior year unpaid obligations, expired
                  â4
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  3050
                  Unpaid obligations, end of year
                  23
                  23
                  22
               
               
                  
                  Uncollected payments:
               
               
                  3060
                  Uncollected pymts, Fed sources, brought forward, Oct 1
                  â7
                  â3
                  â3
               
               
                  3070
                  Change in uncollected pymts, Fed sources, unexpired
                  â2
                  
                  
               
               
                  3071
                  Change in uncollected pymts, Fed sources, expired
                  6
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  3090
                  Uncollected pymts, Fed sources, end of year
                  â3
                  â3
                  â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
                  â6
                  â3
                  â3
               
               
                  
                  Additional offsets against gross budget authority only:
               
               
                  4050
                  Change in uncollected pymts, Fed sources, unexpired
                  â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 20â0173â0â1â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 20â0173â0â1â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 101â380. (Department of the Treasury Appropriations Act, 2014.)
      Special and Trust Fund Receipts (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 20â0520â0â1â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
                  â113
                  â83
                  â105
               
               
                  0501
                  Salaries and Expenses
                  
                  â6
                  
               
               
                  0502
                  Salaries and Expenses
                  6
                  1
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  0599
                  Total appropriations
                  â107
                  â88
                  â105
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  0799
                  Balance, end of year
                  9
                  34
                  42
               
               
                  
                     
                  
               
            
         
      
      Program and Financing (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 20â0520â0â1â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 [20â0520]
                  â5
                  â5
                  â5
               
               
                  1121
                  Appropriations transferred from other accts [20â0520]
                  5
                  5
                  5
               
               
                  1130
                  Appropriations permanently reduced
                  â20
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  1160
                  Appropriation, discretionary (total)
                  371
                  360
                  348
               
               
                  
                  Appropriations, mandatory:
               
               
                  1201
                  Special Fund 20â5445
                  113
                  83
                  105
               
               
                  1203
                  Appropriation (previously unavailable)
                  
                  6
                  
               
               
                  1232
                  Appropriations and/or unobligated balance of appropriations temporarily reduced
                  â6
                  â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
                  â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)
                  â596
                  â589
                  â582
               
               
                  3040
                  Recoveries of prior year unpaid obligations, unexpired
                  
                  â2
                  â2
               
               
                  3041
                  Recoveries of prior year unpaid obligations, expired
                  â14
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  3050
                  Unpaid obligations, end of year
                  135
                  143
                  148
               
               
                  
                  Uncollected payments:
               
               
                  3060
                  Uncollected pymts, Fed sources, brought forward, Oct 1
                  â25
                  â30
                  â30
               
               
                  3070
                  Change in uncollected pymts, Fed sources, unexpired
                  â23
                  
                  
               
               
                  3071
                  Change in uncollected pymts, Fed sources, expired
                  18
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  3090
                  Uncollected pymts, Fed sources, end of year
                  â30
                  â30
                  â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]
                  â149
                  â150
                  â137
               
               
                  4033
                  Baseline Program [Text]
                  â1
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  4040
                  Offsets against gross budget authority  and outlays (total)
                  â150
                  â150
                  â137
               
               
                  
                  Additional offsets against gross budget authority only:
               
               
                  4050
                  Change in uncollected pymts, Fed sources, unexpired
                  â23
                  
                  
               
               
                  4052
                  Offsetting collections credited to expired accounts
                  16
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  4060
                  Additional offsets against budget authority only (total)
                  â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 20â0520â0â1â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 20â0520â0â1â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 20â1888â0â1â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)
                  
                  â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. 107â331 to carry out projects and programs under section
            206 of the act for economic and infrastructure development projects. The legislation requires principal and a past interest
            amount to be calculated by the Department of the Treasury and transferred into the fund on October 1, 2013.
         
      
         Payment to the Santee Sioux Tribe Development Trust Fund                                                                 
            
         Program and Financing (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 20â1887â0â1â452
                  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)
                  
                  â7
                  
               
               
                  
                     
                  
               
               
                  
                  Budget authority and outlays, net:
               
               
                  
                  Mandatory:
               
               
                  4090
                  Budget authority, gross
                  
                  7
                  
               
               
                  
                  Outlays, gross:
               
               
                  4100
                  Outlays from new mandatory authority
                  
                  7
                  
               
               
                  4180
                  Budget authority, net (total)
                  
                  7
                  
               
               
                  4190
                  Outlays, net (total)
                  
                  7
                  
               
               
                  
                     
                  
               
            
         
      
      
         The Santee Sioux Tribe Development Trust Fund was established by P.L. 107â331 to carry out projects and programs under section
            206 of the act for economic and infrastructure development projects. The legislation requires principal and a past interest
            amount to be calculated by the Department of the Treasury and transferred into the fund on October 1, 2013.
         
      
         Reimbursements to Federal Reserve Banks                                                                                  
            
         Program and Financing (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 20â0562â0â1â803
                  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)
                  â110
                  â111
                  â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. 101â509,
            104 Stat. 1394) as a permanent, indefinite appropriation to reimburse the Federal Reserve Banks for acting as fiscal agents
            of the Federal Government in support of financing the public debt.
         
      
         Payment to the Resolution Funding Corporation                                                                            
            
         Program and Financing (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 20â1851â0â1â908
                  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)
                  â2,503
                  â2,628
                  â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 20â1884â0â1â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)
                  â378
                  â384
                  â389
               
               
                  3040
                  Recoveries of prior year unpaid obligations, unexpired
                  â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. 105â61, 111 Stat.
            1276) as a permanent, indefinite appropriation to reimburse Federal Reserve Banks for services provided in their capacity
            as depositaries and fiscal agents for the United States.
         
      
         Payment of Government Losses in Shipment                                                                                 
            
         Program and Financing (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 20â1710â0â1â803
                  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)
                  
                  â1
                  â1
               
               
                  
                     
                  
               
               
                  
                  Budget authority and outlays, net:
               
               
                  
                  Mandatory:
               
               
                  4090
                  Budget authority, gross
                  
                  1
                  1
               
               
                  
                  Outlays, gross:
               
               
                  4100
                  Outlays from new mandatory authority
                  
                  1
                  1
               
               
                  4180
                  Budget authority, net (total)
                  
                  1
                  1
               
               
                  4190
                  Outlays, net (total)
                  
                  1
                  1
               
               
                  
                     
                  
               
            
         
      
      
         This account was created as self-insurance to cover losses in shipment of Government property such as coins, currency, securities,
            certain losses incurred by the Postal Service, and losses in connection with the redemption of savings bonds. Approximately
            1,100 claims are paid annually.
         
      
         Financial Agent Services                                                                                                 
            
         Program and Financing (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 20â1802â0â1â803
                  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 [20â0126]
                  â11
                  â9
                  â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)
                  â618
                  â636
                  â626
               
               
                  3040
                  Recoveries of prior year unpaid obligations, unexpired
                  â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. 108â100, the "Check Clearing for the 21st Century Act,'' and permanently appropriated by P.L. 108â199,
            the "Consolidated Appropriations Act of 2004.'' Additionally, financial agent administrative and financial analysis costs
            for the Government Sponsored Enterprise Mortgage Backed Securities Purchase Program and State Housing Finance Agency program
            are reimbursed from this account.
         
      
         Interest on Uninvested Funds                                                                                             
            
         Program and Financing (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 20â1860â0â1â908
                  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)
                  â14
                  â24
                  â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. 94â289); 20 U.S.C. 74a (P.L. 94â418) and 101; 24 U.S.C.
            46 (P.L. 94â290; and 69 Stat. 533).
         
      
         Federal Interest Liabilities to States                                                                                   
            
         Program and Financing (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 20â1877â0â1â908
                  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)
                  
                  â2
                  â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. 101â453, 104 Stat. 1058) as amended (P.L. 102â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 20â1880â0â1â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)
                  â8,487
                  â13,614
                  â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 20â1895â0â1â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)
                  â5,533
                  â2,377
                  â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 95â26 authorized a permanent, indefinite appropriation to pay certain judgments from the General Fund of
            the Treasury.
         
      
         Restitution of Forgone Interest                                                                                          
            
         Program and Financing (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 20â1875â0â1â908
                  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)
                  â20
                  â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 20â1825â0â1â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
                  â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)
                  â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 110â432 STAT 4914 Sec. 205(d). The Passenger
            Rail Investment and Improvement Act (PRIIA) of 2008 (Section 205), enacted October 16, 2008, provides that the Secretary of
            the Treasury, in consultation with the Secretary of Transportation and the National Railroad Passenger Corporation (Amtrak),
            may make agreements to restructure (including repay) Amtrak's indebtedness, including leases, outstanding as of the date of
            enactment of PRIIA. This authorization expires two years after the date of enactment of PRIIA. Treasury and Transportation,
            acting through the Federal Railroad Administration (FRA) in consultation with each other and Amtrak, will advance payments
            reflecting the early buy-out options (EBO's) on select leases entered into by Amtrak. These payments ended in FY 2013.
         
      
         Biomass Energy Development                                                                                               
            
         Status of Guaranteed Loans (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 20â0114â0â1â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 20â0114â0â1â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 (-)
                  â26
                  â26
               
               
                  
                  
                  
                     
                  
                  
                     
                  
               
               
                  1799
                  Value of assets related to loan guarantees
                  6
                  6
               
               
                  
                  
                  
                     
                  
                  
                     
                  
               
               
                  1999
                  Total assets
                  6
                  6
               
               
                  
                  LIABILITIES:
               
               
                  2104
                  Federal liabilities: Resources payable to Treasury
                  6
                  6
               
               
                  
                  
                  
                     
                  
                  
                     
                  
               
               
                  4999
                  Total liabilities and net position
                  6
                  6
               
               
                  
                     
                  
               
            
         
      
         Continued Dumping and Subsidy Offset                                                                                     
            
         Special and Trust Fund Receipts (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 20â5688â0â2â376
                  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
                  â88
                  â88
                  â88
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  0799
                  Balance, end of year
                  
                  
                  
               
               
                  
                     
                  
               
            
         
      
      Program and Financing (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 20â5688â0â2â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
                  
                  â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)
                  â127
                  â60
                  â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 20â4109â0â3â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)
                  â17
                  â19
                  â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
                  â16
                  â18
                  â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 108â447 expanded the use of the Fund to include payments made via electronic funds transfer. A technical correction
            to the Fund's statutes to ensure and clarify that the Fund can be utilized as a funding source for relief of administrative
            disbursing errors was enacted by section 119 of Division D of Public Law 110â161.
         
      
      Object Classification (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 20â4109â0â3â803
                  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 20â8627â0â7â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
                  
                  â33
                  
               
               
                  0501
                  Yankton Sioux Tribe Development Trust Fund
                  
                  2
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  0599
                  Total appropriations
                  
                  â31
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  0799
                  Balance, end of year
                  
                  2
                  2
               
               
                  
                     
                  
               
            
         
      
      Program and Financing (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 20â8627â0â7â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
                  
                  â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)
                  
                  â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. 107â331 to carry out projects and programs under section
            206 of the act for economic and infrastructure development projects. The legislation requires principal and a past interest
            amount to be calculated by the Department of the Treasury and transferred into the fund on October 1, 2013. 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 20â8209â0â7â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
                  â2
                  â2
                  â2
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  0799
                  Balance, end of year
                  58
                  57
                  56
               
               
                  
                     
                  
               
            
         
      
      Program and Financing (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 20â8209â0â7â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)
                  â2
                  â2
                  â2
               
               
                  
                     
                  
               
               
                  
                  Budget authority and outlays, net:
               
               
                  
                  Mandatory:
               
               
                  4090
                  Budget authority, gross
                  2
                  2
                  2
               
               
                  
                  Outlays, gross:
               
               
                  4100
                  Outlays from new mandatory authority
                  
                  2
                  2
               
               
                  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. 106â53), after the funds are fully capitalized by deposits from the General Fund of the Treasury,
            interest earned will be available to the Tribes to carry out the purposes of the funds. Full capitalization occurred in FY
            2010; therefore no additional deposits will be provided by the General Fund of the Treasury. Tribes are now able to draw down
            on the interest earned from these investments.
         
      
         Santee Sioux Tribe Development Trust Fund                                                                                
            
         Special and Trust Fund Receipts (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 20â8626â0â7â452
                  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
                  
                  â7
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  0799
                  Balance, end of year
                  
                  
                  
               
               
                  
                     
                  
               
            
         
      
      Program and Financing (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 20â8626â0â7â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)
                  
                  â7
                  
               
               
                  
                     
                  
               
               
                  
                  Budget authority and outlays, net:
               
               
                  
                  Mandatory:
               
               
                  4090
                  Budget authority, gross
                  
                  7
                  
               
               
                  
                  Outlays, gross:
               
               
                  4100
                  Outlays from new mandatory authority
                  
                  7
                  
               
               
                  4180
                  Budget authority, net (total)
                  
                  7
                  
               
               
                  4190
                  Outlays, net (total)
                  
                  7
                  
               
               
                  
                     
                  
               
            
         
      
      
         The Santee Sioux Tribe Development Trust Fund was established by P.L. 107â331 to carry out projects and programs under section
            206 of the act for economic and infrastructure development projects. The legislation requires principal and a past interest
            amount to be calculated by the Department of the Treasury and transferred into the fund on October 1, 2013. 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 20â8625â0â7â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
                  â323
                  â323
                  â323
               
               
                  0501
                  Gulf Coast Restoration Trust Fund
                  
                  â16
                  
               
               
                  0502
                  Gulf Coast Restoration Trust Fund
                  16
                  22
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  0599
                  Total appropriations
                  â307
                  â317
                  â323
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  0799
                  Balance, end of year
                  17
                  20
                  20
               
               
                  
                     
                  
               
            
         
      
      Program and Financing (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 20â8625â0â7â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 [20â0101]
                  
                  
                  â9
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  1160
                  Appropriation, discretionary (total)
                  
                  
                  â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
                  â16
                  â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)
                  
                  â32
                  â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
                  
                  
                  â9
               
               
                  
                  Outlays, gross:
               
               
                  4010
                  Outlays from new discretionary authority
                  
                  
                  â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 20â4521â0â4â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
                  â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)
                  â2,373
                  â1,753
                  â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
                  â2,706
                  â2,563
                  â2,431
               
               
                  4190
                  Outlays, net (total)
                  â333
                  â810
                  â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
                     â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
                     â86
                     â1,733
                     ........
                  
                  
                     Loans outstanding
                     1,733
                     ........
                     ........
                  
                  
                     H. International Assistance Programs:
                     
                     
                     
                  
                  
                     1. Foreign military sales credit:
                     
                     
                     
                  
                  
                     Lending, net
                     â108
                     â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 20â4521â0â4â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 20â4521â0â4â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 20â1008â0â1â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 [20â0913]
                  
                  
                  5
               
               
                  1130
                  Appropriations permanently reduced
                  â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
                  â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)
                  â103
                  â106
                  â109
               
               
                  3041
                  Recoveries of prior year unpaid obligations, expired
                  â2
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  3050
                  Unpaid obligations, end of year
                  17
                  17
                  16
               
               
                  
                  Uncollected payments:
               
               
                  3060
                  Uncollected pymts, Fed sources, brought forward, Oct 1
                  â4
                  â2
                  â2
               
               
                  3070
                  Change in uncollected pymts, Fed sources, unexpired
                  â1
                  
                  
               
               
                  3071
                  Change in uncollected pymts, Fed sources, expired
                  3
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  3090
                  Uncollected pymts, Fed sources, end of year
                  â2
                  â2
                  â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]
                  â4
                  â1
                  â1
               
               
                  4033
                  Baseline Program [Text]
                  â3
                  â6
                  â6
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  4040
                  Offsets against gross budget authority  and outlays (total)
                  â7
                  â7
                  â7
               
               
                  
                  Additional offsets against gross budget authority only:
               
               
                  4050
                  Change in uncollected pymts, Fed sources, unexpired
                  â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 20â1008â0â1â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 20â1008â0â1â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 20â5737â0â2â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
                  â349
                  â422
                  â425
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  0799
                  Balance, end of year
                  
                  
                  
               
               
                  
                     
                  
               
            
         
      
      Program and Financing (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 20â5737â0â2â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)
                  â349
                  â422
                  â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 20â4502â0â4â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
                  â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)
                  â723
                  â782
                  â749
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  3050
                  Unpaid obligations, end of year
                  49
                  
                  
               
               
                  
                  Uncollected payments:
               
               
                  3060
                  Uncollected pymts, Fed sources, brought forward, Oct 1
                  â54
                  â63
                  â63
               
               
                  3070
                  Change in uncollected pymts, Fed sources, unexpired
                  â9
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  3090
                  Uncollected pymts, Fed sources, end of year
                  â63
                  â63
                  â63
               
               
                  
                  Memorandum (non-add) entries:
               
               
                  3100
                  Obligated balance, start of year
                  62
                  â14
                  â63
               
               
                  3200
                  Obligated balance, end of year
                  â14
                  â63
                  â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
                  
                  â9
                  
               
               
                  4033
                  Non-Federal sources
                  â687
                  â724
                  â749
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  4040
                  Offsets against gross budget authority  and outlays (total)
                  â687
                  â733
                  â749
               
               
                  
                  Additional offsets against gross budget authority only:
               
               
                  4050
                  Change in uncollected pymts, Fed sources, unexpired
                  â9
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  4070
                  Budget authority, net (discretionary)
                  â32
                  
                  
               
               
                  4080
                  Outlays, net (discretionary)
                  36
                  49
                  
               
               
                  4180
                  Budget authority, net (total)
                  â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 81â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 95â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 20â4502â0â4â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 20â4502â0â4â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 20â4502â0â4â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 20â4159â0â3â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
                  â42
                  â30
                  â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
                  â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)
                  â4,195
                  â3,778
                  â3,628
               
               
                  3040
                  Total outlays (Gross)
                  â42
                  â50
                  â50
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  3050
                  Unpaid obligations, end of year
                  199
                  262
                  155
               
               
                  
                  Uncollected payments:
               
               
                  3060
                  Uncollected pymts, Fed sources, brought forward, Oct 1
                  â6
                  â6
                  â6
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  3090
                  Uncollected pymts, Fed sources, end of year
                  â6
                  â6
                  â6
               
               
                  
                  Memorandum (non-add) entries:
               
               
                  3100
                  Obligated balance, start of year
                  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
                  â3
                  
                  
               
               
                  4033
                  Baseline Program [Non-Federal sources]
                  â3,983
                  â3,891
                  â3,571
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  4040
                  Offsets against gross budget authority  and outlays (total)
                  â3,986
                  â3,891
                  â3,571
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  4070
                  Budget authority, net (discretionary)
                  â24
                  
                  
               
               
                  4080
                  Outlays, net (discretionary)
                  209
                  â113
                  57
               
               
                  4180
                  Budget authority, net (total)
                  â24
                  
                  
               
               
                  4190
                  Outlays, net (total)
                  209
                  â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 104â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 Coinageâ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 Itemsâ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 20â4159â0â3â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 20â4159â0â3â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 20â4159â0â3â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.â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.â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 1â800â829â1040.
         
         Modernization Program.âIRS modernization efforts focus on building and deploying advanced information technology systems, processes, and tools
            to improve efficiency and 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 20â0912â0â1â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 [20â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 [20â0913]
                  13
                  
                  
               
               
                  1121
                  Appropriations transferred from other accts [20â5432]
                  
                  
                  100
               
               
                  1130
                  Appropriations permanently reduced
                  â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
                  â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)
                  â2,456
                  â2,339
                  â2,511
               
               
                  3041
                  Recoveries of prior year unpaid obligations, expired
                  â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
                  â41
                  â40
                  â40
               
               
                  4033
                  Non-Federal sources
                  â2
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  4040
                  Offsets against gross budget authority  and outlays (total)
                  â43
                  â40
                  â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 20â0912â0â1â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 20â0912â0â1â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 20â0913â0â1â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 [20â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 [20â0912]
                  â13
                  
                  
               
               
                  1120
                  Appropriations transferred to other accts [20â0919]
                  â60
                  
                  
               
               
                  1120
                  Appropriations transferred to other accts [20â1008]
                  
                  
                  â5
               
               
                  1121
                  Appropriations transferred from other accts [20â5432]
                  
                  2
                  12
               
               
                  1130
                  Appropriations permanently reduced
                  â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
                  â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)
                  â5,204
                  â5,072
                  â5,395
               
               
                  3040
                  Recoveries of prior year unpaid obligations, unexpired
                  â3
                  
                  
               
               
                  3041
                  Recoveries of prior year unpaid obligations, expired
                  â22
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  3050
                  Unpaid obligations, end of year
                  233
                  262
                  312
               
               
                  
                  Uncollected payments:
               
               
                  3060
                  Uncollected pymts, Fed sources, brought forward, Oct 1
                  â33
                  â31
                  â31
               
               
                  3070
                  Change in uncollected pymts, Fed sources, unexpired
                  â26
                  
                  
               
               
                  3071
                  Change in uncollected pymts, Fed sources, expired
                  28
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  3090
                  Uncollected pymts, Fed sources, end of year
                  â31
                  â31
                  â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
                  â49
                  â59
                  â59
               
               
                  4033
                  Non-Federal sources
                  â5
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  4040
                  Offsets against gross budget authority  and outlays (total)
                  â54
                  â59
                  â59
               
               
                  
                  Additional offsets against gross budget authority only:
               
               
                  4050
                  Change in uncollected pymts, Fed sources, unexpired
                  â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 20â0913â0â1â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 20â0913â0â1â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 20â0928â0â1â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 107â210) and became effective in August of 2003. In FY 2012, administrative resources for the program were moved
            to the Taxpayer Services appropriation under the Consolidated Appropriations Act of 2012 (Public Law 112â74). This consolidation
            was made in advance of the program's termination effective January 1, 2014 as provided by the Trade Adjustment Assistance
            Extension Act of 2011 (Public Law 112â40). 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 111â148).
         
      
         Operations SupportFor necessary expenses of the Internal Revenue Service to support taxpayer services and enforcement programs, including rent
         payments; facilities services; printing; postage; physical security; headquarters and other IRS-wide administration activities;
         research and statistics of income; telecommunications; information technology development, enhancement, operations, maintenance,
         and security; the hire of passenger motor vehicles (31 U.S.C. 1343(b)); and other services as authorized by 5 U.S.C. 3109,
         at such rates as may be determined by the Commissioner; [$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 20â0919â0â1â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 [20â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 [20â5432]
                  58
                  179
                  205
               
               
                  1121
                  Appropriations transferred from other accts [20â0913]
                  60
                  
                  
               
               
                  1130
                  Appropriations permanently reduced
                  â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
                  â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)
                  â4,024
                  â3,902
                  â4,470
               
               
                  3040
                  Recoveries of prior year unpaid obligations, unexpired
                  â8
                  
                  
               
               
                  3041
                  Recoveries of prior year unpaid obligations, expired
                  â76
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  3050
                  Unpaid obligations, end of year
                  863
                  1,080
                  1,349
               
               
                  
                  Uncollected payments:
               
               
                  3060
                  Uncollected pymts, Fed sources, brought forward, Oct 1
                  â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
                  â35
                  â27
                  â28
               
               
                  4033
                  Non-Federal sources
                  â4
                  â1
                  â1
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  4040
                  Offsets against gross budget authority  and outlays (total)
                  â39
                  â28
                  â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 20â0919â0â1â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 20â0919â0â1â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 20â0921â0â1â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
                  â17
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  1160
                  Appropriation, discretionary (total)
                  313
                  313
                  330
               
               
                  1930
                  Total budgetary resources available
                  413
                  467
                  468
               
               
                  
                  Memorandum (non-add) entries:
               
               
                  1940
                  Unobligated balance expiring
                  â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)
                  â287
                  â293
                  â337
               
               
                  3040
                  Recoveries of prior year unpaid obligations, unexpired
                  â3
                  
                  
               
               
                  3041
                  Recoveries of prior year unpaid obligations, expired
                  â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 20â0921â0â1â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 20â0921â0â1â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 20â0935â0â1â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
                  â168
                  â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)
                  â3,899
                  â3,823
                  â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 111â5), Section 1531, allows State and local governments to
            issue Build America Bonds through December 31, 2010. These tax credit bonds, which include Recovery Zone Bonds, differ from
            tax-exempt governmental obligation bonds in two principal ways: (1) interest paid on tax credit bonds is taxable; and (2)
            a portion of the interest paid on tax credit bonds takes the form of a federal tax credit. The bond issuer may elect to receive
            a direct payment in the amount of the tax credit for obligations issued before January 1, 2011.
         
      
         America Fast Forward Bonds                                                                                               
            
         
         America Fast Forward Bonds                                                                                               
            
         
         (Legislative proposal, subject to PAYGO)Program and Financing (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 20â0953â4â1â806
                  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)
                  
                  
                  â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 20â0906â0â1â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)
                  â57,513
                  â58,585
                  â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 94â12) and made it permanent in the Revenue Adjustment Act of 1978 (Public
            Law 95â600). The Tax Reform Act of 1986 and the Omnibus Budget Reconciliation Acts of 1990 and 1993 increased the credit amount
            and expanded eligibility for the EITC.
         
         The Economic Growth and Tax Relief Reconciliation Act of 2001 (EGTRRA) (Public Law 107â16) increased the income level at which
            the credit begins to phase out for married taxpayers filing joint returns, and made other changes to simplify the credit and
            improve compliance.
         
         The American Recovery and Reinvestment Act of 2009 (ARRA) (Public Law 111â5), Section 1002, temporarily increased the EITC
            for working families with three or more children, and increased the threshold for the phase-out range for all married couples
            filing a joint return for 2009 and 2010 tax returns. The Tax Relief, Unemployment Insurance Reauthorization, and Job Creation
            Act of 2010 (Public Law 111â312), Section 103(c), extended EGTRRA and ARRA benefits through tax year 2012.
         
         The American Taxpayer Relief Act of 2012 (Public Law 112â240), Section 103(c), extended the EGTRRA and ARRA benefits through
            tax year 2017 (a five-year extension). The Budget 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 20â0906â4â1â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)
                  
                  
                  â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 20â0922â0â1â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)
                  â21,608
                  â21,698
                  â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 105â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 107â16). The American Recovery and Reinvestment Act of 2009 (ARRA) (Public Law 111â5), Section
            1003, further expanded the extent to which the credit is refundable. The credit was refundable to the extent of 15 percent
            of an individual's earned income in excess of $3,000 for 2010 and 2011. The Tax Relief, Unemployment Insurance Reauthorization,
            and Job Creation Act of 2010 (Public Law 111â312), Section 103(b), extended this temporary benefit for 2011 and 2012. The
            American Taxpayer Relief Act of 2012 (Public Law 112â240), Section 103(b), extended the ARRA benefits through tax year 2017
            (a five-year extension). The Budget 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 20â0923â0â1â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)
                  â121
                  â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 55â64.
         
         The Congress expanded the HCTC program in the American Recovery and Reinvestment Act of 2009 (Public Law 111â5), Sections
            1899A-1899J. These increased benefits for certain HCTC eligible individuals include payment of 80 percent (up from 65 percent)
            of health insurance premiums, up to 24 months of coverage for qualified family members, and extension of COBRA benefits. The
            Omnibus Trade Act of 2010 (Public Law 111â344), Sections 111â118, extended these benefits until February 13, 2011. The bill
            to extend the Generalization System of Preference (Public Law 112â040), Section 241, extended the credit through December
            31, 2013 and reduced the credit percentage to 72.5 percent, and eliminated the credit entirely as of January 1, 2014. Beginning
            in tax year 2014, the Patient Protection and Affordable Care Act (PPACA) of 2010 (Public Law 111â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 20â0936â0â1â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)
                  â30
                  â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 111â5), Section 3001,
            treated assistance eligible individuals who pay 35 percent of their COBRA premium as having paid the full amount. The remaining
            65 percent is reimbursed to the employer, insurer or health plan as a credit against certain employment taxes. The Department
            of Defense Appropriation Act of 2010 (Public Law 111â118), Section 1010, extended the eligibility period for the COBRA Premium
            Assistance program from the original ending date of December 31, 2009 to February 28, 2010. The Continuing Extension Act of
            2010 (Public Law 111â157), Section 3, amended the American Recovery and Reinvestment Act of 2009 to extend the premium assistance
            for COBRA benefits to employees involuntarily terminated through May 31, 2010. This credit has expired. 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 20â0951â0â1â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
                  â5
                  â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)
                  â75
                  â88
                  â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 111â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 20â0929â0â1â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)
                  â169
                  â130
                  â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 109â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 110â343), Division C, Section 103, increased the AMT refundable credit portion from 20 percent to
            50 percent of unused long-term minimum tax credits for the taxable year in question. This provision 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 20â0930â0â1â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)
                  â17
                  â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 110â289), Section 3011, provided a refundable tax credit of up to
            $7,500 for first-time homebuyers. They must repay the credit over a 15-year period. The American Recovery and Reinvestment
            Act of 2009 (Public Law 111â5), Section 1006, expanded and extended the credit, and also eliminated the repayment requirement.
            The Worker, Homeownership, and Business Assistance Act of 2009 (Public Law 111â92), Section 12, extended the application period
            for the first-time homebuyer credit from November 30, 2009 to April 30, 2010. The Homebuyer Assistance and Improvement Act
            of 2010 (Public Law 111â198), Section 2, extended eligibility for the credit to any taxpayer who entered into a written binding
            contract before May 1, 2010, to close on the purchase of a principal residence before October 1, 2010.
         
         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 20â0931â0â1â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)
                  â190
                  â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 110â289), Section 3081, allowed certain businesses to accelerate
            the recognition of a portion of their unused pre-2006 AMT or research and development (R&D) credits in lieu of taking bonus
            depreciation. The maximum increase amount is capped at the lesser of $30 million or 6 percent of eligible AMT and R&D credits.
            The accelerated credit amount is refundable. The American Recovery and Reinvestment Act of 2009 (Public Law 111â5), Section
            1201(b), extended this temporary benefit through 2009. The Tax Relief, Unemployment Insurance Reauthorization, and Job Creation
            Act of 2010 (Public Law 111â312), Section 401(c), extended this temporary benefit through the end of 2012, but only with respect
            to AMT credits. The American Taxpayer Relief Act of 2012 (Public Law 112â240), Section 331(c), extended this temporary benefit
            through 2013 only with respect to AMT credits.
         
      
         Payment 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 20â0908â4â1â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)
                  
                  
                  â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 20â0933â0â1â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
                  â11
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  1050
                  Unobligated balance (total)
                  â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)
                  
                  â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
                  â11
                  
                  
               
               
                  4180
                  Budget authority, net (total)
                  
                  5
                  
               
               
                  4190
                  Outlays, net (total)
                  â11
                  5
                  
               
               
                  
                     
                  
               
            
         
      
      
         The American Recovery and Reinvestment Act of 2009 (Public Law 111â5), Section 1001, allowed certain taxpayers to claim a
            refundable Making Work Pay tax credit of 6.2 percent of earned income, up to $400 for single taxpayers and up to $800 for
            married couples filing joint returns. The refundable credit was claimed on 2009 and 2010 tax returns. 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 20â0932â0â1â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)
                  â4,041
                  â6,165
                  â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
                  
                  
                  â3
               
               
                  
                  Outlays
                  
                  
                  â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 111â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 111â312), Section
            103(a), extended this credit to tax years 2011 and 2012. The American Taxpayer Relief Act of 2012 (Public Law 112â240), Section
            103(a), extended the credit through tax year 2017 (a five-year extension). The Budget proposes 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 20â0932â4â1â502
                  2013 actual
                  2014 est.
                  2015 est.
               
               
                  
                     
                  
               
               
                  
                  Obligations by program activity:
               
               
                  0001
                  Direct program activity
                  
                  
                  â3
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  0900
                  Total new obligations (object class 41.0)
                  
                  
                  â3
               
               
                  
                     
                  
               
               
                  
                  Budgetary Resources:
               
               
                  
                  Budget authority:
               
               
                  
                  Appropriations, mandatory:
               
               
                  1200
                  Appropriation
                  
                  
                  â3
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  1260
                  Appropriations, mandatory (total)
                  
                  
                  â3
               
               
                  1930
                  Total budgetary resources available
                  
                  
                  â3
               
               
                  
                     
                  
               
               
                  
                  Change in obligated balance:
               
               
                  
                  Unpaid obligations:
               
               
                  3010
                  Obligations incurred, unexpired accounts
                  
                  
                  â3
               
               
                  3020
                  Outlays (gross)
                  
                  
                  3
               
               
                  
                     
                  
               
               
                  
                  Budget authority and outlays, net:
               
               
                  
                  Mandatory:
               
               
                  4090
                  Budget authority, gross
                  
                  
                  â3
               
               
                  
                  Outlays, gross:
               
               
                  4100
                  Outlays from new mandatory authority
                  
                  
                  â3
               
               
                  4180
                  Budget authority, net (total)
                  
                  
                  â3
               
               
                  4190
                  Outlays, net (total)
                  
                  
                  â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 20â0948â0â1â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
                  â1
                  â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)
                  â29
                  â30
                  â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 110â343), Section 301, created Qualified Energy Conservation
            Bonds; and the American Recovery and Reinvestment Act of 2009 (Public Law 111â5), Section 1112, increased the limitation on
            issuance of qualified energy conservation bonds from $800,000,000 to $3,200,000,000.
         
         The Hiring Incentives to Restore Employment Act (Public Law 111â147), Section 301, 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 20â0947â0â1â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
                  â1
                  â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)
                  â29
                  â27
                  â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 110â343), Section 107, created New Clean Renewable Energy Bonds,
            and the American Recovery and Reinvestment Act of 2009 (Public Law 111â5), Section 1111, increased the limitation on issuance
            of New Clean Renewable Energy Bonds by $1,600,000,000.
         
         The Hiring Incentives to Restore Employment Act (Public Law 111â147), Section 301, amended Section 6431 of the Internal Revenue
            Code of 1986 by adding a new subsection (f) allowing issuers of New Clean Renewable Energy Bonds to irrevocably elect to issue
            the bonds as specified tax credit bonds with a direct-pay subsidy. The issuer of such qualifying bonds 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 20â0946â0â1â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
                  â28
                  â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)
                  â699
                  â688
                  â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 111â5), Section 1521, created Qualified School Construction
            Bonds with a calendar year limitation of $11,000,000,000 for 2009 and 2010 and zero after 2010.
         
         The Hiring Incentives to Restore Employment Act (Public Law 111â147), Section 301, 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 20â0945â0â1â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
                  â2
                  â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)
                  â51
                  â49
                  â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 111â5), Section 1522, extended and expanded the calendar year
            limitation for Qualified Zone Academy Bonds to $1,400,000,000 for 2009 and 2010. The Tax Relief, Unemployment Insurance Reauthorization,
            and Job Creation Act of 2010 (Public Law 111â312), Section 758, extended the Qualified Zone Academy Bonds for 2011 and reduced
            the calendar year limitation to $400,000,000. The American Taxpayer Relief Act of 2012 (Public Law 112â240), Section 310,
            extended the calendar year limitation of $400,000,000 through tax year 2013 (a two-year extension).
         
         The Hiring Incentives to Restore Employment Act (Public Law 111â147), Section 301, amends Section 6431 of the Internal Revenue
            Code of 1986 by adding a new subsection (f) allowing issuers of Qualified Zone Academy Bonds to irrevocably elect to issue
            the bonds as specified tax credit bonds with a direct-pay subsidy. The issuer of such qualifying bonds 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 111â312) amended section 6431(f)(3)(A)(iii)
            to provide that direct pay treatment for Qualified Zone Academy Bonds is not available for Qualified Zone Academy Bond allocations
            from the 2011 national limitation or any carry forward of the 2011 allocation.
         
      
         Payment Where Adoption Credit Exceeds Liability for Tax                                                                  
            
         Program and Financing (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 20â0950â0â1â609
                  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)
                  â143
                  â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 111â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 20â0952â0â1â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)
                  â1
                  
                  
               
               
                  
                     
                  
               
               
                  
                  Budget authority and outlays, net:
               
               
                  
                  Mandatory:
               
               
                  4090
                  Budget authority, gross
                  1
                  
                  
               
               
                  
                  Outlays, gross:
               
               
                  4100
                  Outlays from new mandatory authority
                  1
                  
                  
               
               
                  4180
                  Budget authority, net (total)
                  1
                  
                  
               
               
                  4190
                  Outlays, net (total)
                  1
                  
                  
               
               
                  
                     
                  
               
            
         
      
      
         The Patient Protection and Affordable Care Act (PPACA) of 2010 (Public Law 111â148), Section 9023, provided tax credits and
            grants to qualifying entities that show significant potential to produce new and cost-saving therapies, support U.S. jobs,
            and increase U.S. competitiveness. Credits and grants are for qualifying investments made during a taxable year beginning
            in 2009 or 2010. The total amount of credits and grants that may be allocated under the program shall not exceed $1,000,000,000
            for the 2-year period beginning with 2009. This account also includes the administrative costs of carrying out the program,
            which constitute the projected account activity in 2014. 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 20â0904â0â1â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)
                  â2,803
                  â3,280
                  â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 97â248) provides for daily compounding of interest.
            Under the Tax Reform Act of 1986 (Public Law 99â514), interest paid on Internal Revenue collections will equal the Federal
            short-term rate plus two percentage points, with such rate to be adjusted quarterly.
         
      
         Refundable Premium Tax Credit and Cost Sharing Reductions                                                                
            
         Program and Financing (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 20â0949â0â1â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)
                  
                  â36,748
                  â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 111â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 20â5432â0â2â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
                  â355
                  â334
                  â340
               
               
                  0501
                  IRS Miscellaneous Retained Fees
                  
                  â2
                  
               
               
                  0502
                  IRS Miscellaneous Retained Fees
                  2
                  3
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  0599
                  Total appropriations
                  â353
                  â333
                  â340
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  0799
                  Balance, end of year
                  2
                  3
                  3
               
               
                  
                     
                  
               
            
         
      
      Program and Financing (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 20â5432â0â2â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 [20â0912]
                  â190
                  â196
                  â95
               
               
                  1010
                  Unobligated balance transfer to other accts [20â0919]
                  â125
                  â103
                  â50
               
               
                  1010
                  Unobligated balance transfer to other accts [20â0913]
                  â20
                  â14
                  â7
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  1050
                  Unobligated balance (total)
                  18
                  
                  
               
               
                  
                  Budget authority:
               
               
                  
                  Appropriations, discretionary:
               
               
                  1120
                  Appropriations transferred to other accts [20â0919]
                  â58
                  â179
                  â205
               
               
                  1120
                  Appropriations transferred to other accts [20â0913]
                  
                  â2
                  â12
               
               
                  1120
                  Appropriations transferred to other accts [20â0912]
                  
                  
                  â100
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  1160
                  Appropriation, discretionary (total)
                  â58
                  â181
                  â317
               
               
                  
                  Appropriations, mandatory:
               
               
                  1201
                  [-5432]
                  355
                  334
                  340
               
               
                  1203
                  Appropriation (previously unavailable)
                  
                  2
                  
               
               
                  1232
                  Appropriations and/or unobligated balance of appropriations temporarily reduced
                  â2
                  â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
                  â58
                  â181
                  â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 20â5080â0â2â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
                  â2
                  â2
                  â2
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  0799
                  Balance, end of year
                  
                  
                  
               
               
                  
                     
                  
               
            
         
      
      Program and Financing (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 20â5080â0â2â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
                  â2
                  â2
                  â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 20â5510â0â2â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)
                  
                  â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 108â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 20â5433â0â2â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
                  â53
                  â150
                  â75
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  0799
                  Balance, end of year
                  
                  
                  
               
               
                  
                     
                  
               
            
         
      
      Program and Financing (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 20â5433â0â2â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
                  
                  â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)
                  â54
                  â128
                  â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 104â168) provides
            for payments of such sums to individuals from the proceeds of amounts collected by reason of the information provided, and
            any amount collected shall be available for such payments. This information must lead to the detection of underpayments of
            taxes, or detection and bringing to trial and punishment of persons guilty of violating the Internal Revenue laws. This provision
            was further amended by the Tax Relief and Health Care Act of 2006 (Public Law 109â432) to provide for mandatory payments in
            certain circumstances and to encourage use of the program. A reward payment typically ranges between 15 and 30 percent of
            the collected proceeds for cases where the amount of collected proceeds exceeds $2,000,000. Lower payments are allowed in
            certain circumstances, including cases in which information is provided that was already available from another source.
         
      
         Federal Tax Lien Revolving Fund                                                                                          
            
         Program and Financing (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 20â4413â0â3â803
                  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)
                  â1
                  â3
                  â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
                  â2
                  â3
                  â2
               
               
                  4190
                  Outlays, net (total)
                  â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 20â4413â0â3â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 ProvisionsâInternal Revenue Service'
      			
      (including transfer of funds)SEC. 101. Not to exceed 5 percent of any appropriation made available in this Act to the Internal Revenue Service or not to exceed 3
      percent of appropriations under the heading "Enforcement'' may be transferred to any other Internal Revenue Service appropriation
      upon the advance [approval] notification of the Committees on Appropriations.SEC. 102. The Internal Revenue Service shall maintain 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 1â800 help line service for taxpayers. The Commissioner shall continue
      to make improvements to the Internal Revenue Service 1â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 111â148, Public Law 111â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 20â8413â0â8â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
                  â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)
                  â1,077
                  â1,264
                  â1,022
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  3050
                  Unpaid obligations, end of year
                  224
                  11
                  93
               
               
                  
                  Uncollected payments:
               
               
                  3060
                  Uncollected pymts, Fed sources, brought forward, Oct 1
                  â6
                  â5
                  â5
               
               
                  3070
                  Change in uncollected pymts, Fed sources, unexpired
                  1
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  3090
                  Uncollected pymts, Fed sources, end of year
                  â5
                  â5
                  â5
               
               
                  
                  Memorandum (non-add) entries:
               
               
                  3100
                  Obligated balance, start of year
                  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
                  â15
                  â19
                  â19
               
               
                  4121
                  Interest on Federal securities
                  â23
                  â19
                  â19
               
               
                  4123
                  Non-Federal sources
                  â969
                  â1,043
                  â1,043
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  4130
                  Offsets against gross budget authority and outlays (total)
                  â1,007
                  â1,081
                  â1,081
               
               
                  
                  Additional offsets against gross budget authority only:
               
               
                  4140
                  Change in uncollected pymts, Fed sources, unexpired
                  1
                  
                  
               
               
                  4170
                  Outlays, net (mandatory)
                  70
                  183
                  â59
               
               
                  4190
                  Outlays, net (total)
                  70
                  183
                  â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. 111â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 20â8413â0â8â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 20â8413â0â8â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 20â0550â0â1â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)
                  â415,670
                  â427,255
                  â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 20â0550â7â1â901
                  2013 actual
                  2014 est.
                  2015 est.
               
               
                  
                     
                  
               
               
                  
                  Obligations by program activity:
               
               
                  0001
                  Direct program activity
                  
                  â34
                  â319
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  0900
                  Total new obligations
                  
                  â34
                  â319
               
               
                  
                     
                  
               
               
                  
                  Budgetary Resources:
               
               
                  
                  Budget authority:
               
               
                  
                  Appropriations, mandatory:
               
               
                  1200
                  Appropriation
                  
                  â34
                  â319
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  1260
                  Appropriations, mandatory (total)
                  
                  â34
                  â319
               
               
                  1930
                  Total budgetary resources available
                  
                  â34
                  â319
               
               
                  
                     
                  
               
               
                  
                  Change in obligated balance:
               
               
                  
                  Unpaid obligations:
               
               
                  3010
                  Obligations incurred, unexpired accounts
                  
                  â34
                  â319
               
               
                  3020
                  Outlays (gross)
                  
                  34
                  319
               
               
                  
                     
                  
               
               
                  
                  Budget authority and outlays, net:
               
               
                  
                  Mandatory:
               
               
                  4090
                  Budget authority, gross
                  
                  â34
                  â319
               
               
                  
                  Outlays, gross:
               
               
                  4100
                  Outlays from new mandatory authority
                  
                  â34
                  â319
               
               
                  4180
                  Budget authority, net (total)
                  
                  â34
                  â319
               
               
                  4190
                  Outlays, net (total)
                  
                  â34
                  â319
               
               
                  
                     
                  
               
            
         
      
         Interest on Treasury Debt Securities (gross)                                                                             
            
         
         (Legislative proposal, not subject to PAYGO)Program and Financing (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 20â0550â2â1â901
                  2013 actual
                  2014 est.
                  2015 est.
               
               
                  
                     
                  
               
               
                  
                  Obligations by program activity:
               
               
                  0001
                  Direct program activity
                  
                  â2
                  68
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  0900
                  Total new obligations
                  
                  â2
                  68
               
               
                  
                     
                  
               
               
                  
                  Budgetary Resources:
               
               
                  
                  Budget authority:
               
               
                  
                  Appropriations, mandatory:
               
               
                  1200
                  Appropriation
                  
                  â2
                  68
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  1260
                  Appropriations, mandatory (total)
                  
                  â2
                  68
               
               
                  1930
                  Total budgetary resources available
                  
                  â2
                  68
               
               
                  
                     
                  
               
               
                  
                  Change in obligated balance:
               
               
                  
                  Unpaid obligations:
               
               
                  3010
                  Obligations incurred, unexpired accounts
                  
                  â2
                  68
               
               
                  3020
                  Outlays (gross)
                  
                  2
                  â68
               
               
                  
                     
                  
               
               
                  
                  Budget authority and outlays, net:
               
               
                  
                  Mandatory:
               
               
                  4090
                  Budget authority, gross
                  
                  â2
                  68
               
               
                  
                  Outlays, gross:
               
               
                  4100
                  Outlays from new mandatory authority
                  
                  â2
                  68
               
               
                  4180
                  Budget authority, net (total)
                  
                  â2
                  68
               
               
                  4190
                  Outlays, net (total)
                  
                  â2
                  68
               
               
                  
                     
                  
               
            
         
      
         Interest on Treasury Debt Securities (gross)                                                                             
            
         
         (Legislative proposal, subject to PAYGO)Program and Financing (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 20â0550â4â1â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)
                  
                  
                  â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 Provisionsâ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 Officesâ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 includeâ
         (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:
               
               
                  10â086400
                  Filing Fees, P.L. 109â171, Title X: Enacted/requested
                  65
                  65
                  65
               
               
                  20â015800
                  Transportation Fuels Tax: Enacted/requested
                  â2,681
                  â1,649
                  â858
               
               
                  20â065000
                  Deposit of Earnings, Federal Reserve System: Enacted/requested
                  75,767
                  90,422
                  88,292
               
               
                  20â085000
                  Registration, Filing, and Transaction Fees: Enacted/requested
                  4
                  
                  
               
               
                  20â086600
                  Transitional Reinsurance Contributions to the General Fund: Enacted/requested
                  
                  
                  2,000
               
               
                  20â086900
                  Fees for Legal and Judicial Services, not Otherwise Classified: Enacted/requested
                  59
                  59
                  59
               
               
                  20â089100
                  Miscellaneous Fees for Regulatory and Judicial Services, not Otherwise Classified: Enacted/requested
                  10
                  10
                  10
               
               
                  20â101000
                  Fines, Penalties, and Forfeitures, Agricultural Laws: Enacted/requested
                  4
                  4
                  4
               
               
                  20â103000
                  Fines, Penalties, and Forfeitures, Immigration and Labor Laws: Enacted/requested
                  176
                  176
                  176
               
               
                  20â104000
                  Fines, Penalties, and Forfeitures, Customs, Commerce, and Antitrust Laws: Enacted/requested
                  166
                  166
                  166
               
               
                  20â105000
                  Fines, Penalties, and Forfeitures, Narcotic Prohibition and Alcohol Laws: Enacted/requested
                  82
                  82
                  82
               
               
                  20â106000
                  Forfeitures of Unclaimed Money and Property: Enacted/requested
                  24
                  24
                  24
               
               
                  20â108000
                  Fines, Penalties, and Forfeitures, Federal Coal Mine Health and Safety Laws: Enacted/requested
                  100
                  100
                  100
               
               
                  20â109700
                  Penalties on Individuals Who Do not Have Health Coverage: Enacted/requested
                  
                  346
                  2,272
               
               
                  20â241100
                  User Fees for IRS: Enacted/requested
                  44
                  
                  27
               
               
                  20â309400
                  Recovery from Airport and Airway Trust Fund for Refunds of Taxes: Enacted/requested
                  18
                  23
                  24
               
               
                  20â309500
                  Recovery from Leaking Underground Storage Tank Trust Fund for Refunds of Taxes, EPA: Enacted/requested
                  
                  5
                  5
               
               
                  20â309990
                  Refunds of Moneys Erroneously Received and Recovered (20X1807): Enacted/requested
                  â33
                  â44
                  â42
               
               
                  95â085015
                  Registration, Filing, and Transaction Fees, SEC: Enacted/requested
                  458
                  458
                  458
               
               
                  95â109900
                  Fines, Penalties, and Forfeitures, not Otherwise Classified: Enacted/requested
                  3,635
                  3,635
                  3,635
               
               
                  99â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
                  
                  â2,583
                  35,225
               
               
                  99â011100
                  Corporation Income and Excess Profits Taxes: Enacted/requested
                  273,506
                  332,524
                  411,581
               
               
                  Legislative proposal, subject to PAYGO
                  
                  216
                  36,470
               
               
                  99â015250
                  Other Federal Fund Excise Taxes: Enacted/requested
                  3,258
                  1,423
                  1,382
               
               
                  Legislative proposal, subject to PAYGO
                  
                  
                  6
               
               
                  99â015300
                  Estate and Gift Taxes: Enacted/requested
                  18,912
                  15,746
                  17,526
               
               
                  99â015500
                  Tobacco Excise Tax: Enacted/requested
                  15,083
                  15,710
                  15,222
               
               
                  Legislative proposal, subject to PAYGO
                  
                  
                  10,396
               
               
                  99â015600
                  Alcohol Excise Tax: Enacted/requested
                  9,253
                  9,919
                  9,948
               
               
                  99â015700
                  Telephone Excise Tax: Enacted/requested
                  733
                  646
                  558
               
               
                  Legislative proposal, subject to PAYGO
                  
                  
                  â558
               
               
                  99â015913
                  Fee on Health Insurance Providers: Enacted/requested
                  
                  6,400
                  10,640
               
               
                  99â015914
                  Tax on Indoor Tanning Services: Enacted/requested
                  92
                  97
                  103
               
               
                  99â015915
                  Excise Tax on Medical Device Manufacturers: Enacted/requested
                  1,343
                  2,098
                  2,179
               
               
                  99â031050
                  Other Federal Fund Customs Duties: Enacted/requested
                  20,639
                  23,121
                  24,739
               
               
                  Legislative proposal, subject to PAYGO
                  
                  â496
                  â928
               
               
                  General Fund Governmental receipts
                  1,737,087
                  1,887,304
                  2,169,655
               
               
                  
                     
                  
               
               
                  
               
               
                  Offsetting receipts from the public:
               
               
                  20â129900
                  Gifts to the United States, not Otherwise Classified: Enacted/requested
                  7
                  7
                  7
               
               
                  20â143500
                  General Fund Proprietary Interest Receipts, not Otherwise Classified: Enacted/requested
                  3
                  3
                  3
               
               
                  20â145000
                  Interest Payments from States, Cash Management Improvement: Enacted/requested
                  
                  3
                  5
               
               
                  20â146310
                  Interest on Quota in International Monetary Fund: Enacted/requested
                  13
                  13
                  13
               
               
                  20â146320
                  Interest on Loans to International Monetary Fund: Enacted/requested
                  8
                  8
                  8
               
               
                  20â149900
                  Interest Received from Credit Financing Accounts: Enacted/requested
                  34,968
                  51,469
                  54,553
               
               
                  20â168200
                  Gain by Exchange on Foreign Currency Denominated Public Debt Securities: Enacted/requested
                  19
                  
                  
               
               
                  20â248500
                  GSE Fees Pursuant to P.L. 112â78 Sec. 401: Enacted/requested
                  946
                  1,876
                  2,301
               
               
                  20â261400
                  Proceeds from Sale of Securities from the AIG Credit Facility Trust: Enacted/requested
                  2,588
                  
                  
               
               
                  20â276330
                  Community Development Financial Institutions Fund, Downward Re-estimate of Subsidies: Enacted/requested
                  1
                  8
                  
               
               
                  20â279030
                  GSE Mortgage-Backed Securities Direct Loans, Downward Reestimates of Subsidies: Enacted/requested
                  760
                  73
                  
               
               
                  20â279210
                  Troubled Asset Relief Program, Negative Subsidies: Enacted/requested
                  149
                  
                  
               
               
                  20â279230
                  Troubled Asset Relief Program, Downward Reestimates of Subsidies: Enacted/requested
                  13,069
                  8,231
                  
               
               
                  20â289400
                  Proceeds, GSE Equity Related Transactions: Enacted/requested
                  95,727
                  68,782
                  18,958
               
               
                  20â322000
                  All Other General Fund Proprietary Receipts: Enacted/requested
                  511
                  511
                  511
               
               
                  20â387500
                  Budget Clearing Account (suspense): Enacted/requested
                  â194
                  
                  
               
               
                  General Fund Offsetting receipts from the public
                  148,575
                  130,984
                  76,359
               
               
                  
                     
                  
               
               
                  
               
               
                  Intragovernmental payments:
               
               
                  14â142400
                  Interest on Investment, Colorado River Projects: Enacted/requested
                  3
                  4
                  4
               
               
                  14â142700
                  Interest on Advances to Colorado River Dam Fund, Boulder Canyon Project: Enacted/requested
                  11
                  6
                  6
               
               
                  20â113000
                  Unclaimed Assets Recovery Account: Legislative proposal, subject to PAYGO
                  
                  
                  3
               
               
                  20â133800
                  Interest on Loans to the Presidio: Enacted/requested
                  3
                  3
                  3
               
               
                  20â135100
                  Interest on Loans to BPA: Enacted/requested
                  267
                  302
                  331
               
               
                  20â136300
                  Interest on Loans for College Housing and Academic Facilities Loans, Education: Enacted/requested
                  3
                  3
                  3
               
               
                  20â140100
                  Interest on Loans to Commodity Credit Corporation: Enacted/requested
                  4
                  8
                  12
               
               
                  20â141300
                  Interest on Loans to Temporary Corporate Credit Union Stabilization Fund, NCUA: Enacted/requested
                  9
                  11
                  11
               
               
                  20â141500
                  Interest on Loans to Federal Deposit Insurance Corporation: Enacted/requested
                  
                  6
                  29
               
               
                  20â141800
                  Interest on Loans to Federal Financing Bank: Enacted/requested
                  2,039
                  757
                  935
               
               
                  20â143300
                  Interest on Loans to National Flood Insurance Fund, DHS: Enacted/requested
                  103
                  127
                  486
               
               
                  20â149500
                  Interest Payments on Repayable Advances to the Black Lung Disability Trust Fund: Enacted/requested
                  56
                  75
                  98
               
               
                  20â149700
                  Payment of Interest on Advances to the Railroad Retirement Board: Enacted/requested
                  110
                  105
                  137
               
               
                  20â150110
                  Interest on Loans or Advances to the Extended Unemployment Compensation Account: Enacted/requested
                  541
                  460
                  350
               
               
                  20â150120
                  Interest on Loans and Repayable Advances to the Federal Unemployment Account: Enacted/requested
                  380
                  190
                  20
               
               
                  20â241600
                  Charges for Administrative Expenses of Social Security Act As Amended: Enacted/requested
                  830
                  868
                  876
               
               
                  20â310000
                  Prepayment Premiums, FFB: Enacted/requested
                  
                  441
                  
               
               
                  20â310100
                  Recoveries from Federal Agencies for Settlement of Claims for Contract Disuptes: Enacted/requested
                  129
                  
                  
               
               
                  20â311200
                  Reimbursement from Federal Agencies for Payments Made As a Result of Discriminatory Conduct: Enacted/requested
                  11
                  14
                  14
               
               
                  20â388500
                  Undistributed Intragovernmental Payments and Receivables from Cancelled Accounts: Enacted/requested
                  22
                  
                  
               
               
                  73â142800
                  Interest on Advances to Small Business Administration: Enacted/requested
                  5
                  1
                  1
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  General Fund Intragovernmental payments
                  4,526
                  3,381
                  3,319
               
               
                  
                     
                  
               
            
         
      
      
         
      
         TITLE VIâ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 whenâ
      (1) such individual has given his or her express written consent for such request not more than 6 months prior to the date of
         such request and during the same presidential administration; or
      
      (2) such request is required due to extraordinary circumstances involving national security.SEC. [611]609. 
      The cost accounting standards promulgated under chapter 15 of title 41, United States Code shall not apply with respect to
         a contract under the Federal Employees Health Benefits Program established under chapter 89 of title 5, United States Code.
      SEC. [612]610. For the purpose of resolving litigation and implementing any settlement agreements regarding the nonforeign area cost-of-living
      allowance program, the Office of Personnel Management may accept and utilize (without regard to any restriction on unanticipated
      travel expenses imposed in an Appropriations Act) funds made available to the Office of Personnel Management pursuant to court
      approval.SEC. [613]611. No funds appropriated by this Act shall be available to pay for an abortion, or the administrative expenses in connection
      with any health plan under the Federal employees health benefits program which provides any benefits or coverage for abortions.SEC. [614]612. The provision of section [613] 611 shall not apply where the life of the mother would be endangered if the fetus were carried to term, or the pregnancy is the
      result of an act of rape or incest.SEC. [615]613. In order to promote Government access to commercial information technology, the restriction on purchasing nondomestic articles,
      materials, and supplies set forth in chapter 83 of title 41, United States Code (popularly known as the Buy American Act),
      shall not apply to the acquisition by the Federal Government of information technology (as defined in section 11101 of title
      40, United States Code), that is a commercial item (as defined in section 103 of title 41, United States Code).SEC. [616]614. Notwithstanding section 1353 of title 31, United States Code, no officer or employee of any regulatory agency or commission
      funded by this Act may accept on behalf of that agency, nor may such agency or commission accept, payment or reimbursement
      from a non-Federal entity for travel, subsistence, or related expenses for the purpose of enabling an officer or employee
      to attend and participate in any meeting or similar function relating to the official duties of the officer or employee when
      the entity offering payment or reimbursement is a person or entity subject to regulation by such agency or commission, or
      represents a person or entity subject to regulation by such agency or commission, unless the person or entity is an organization
      described in section 501(c)(3) of the Internal Revenue Code of 1986 and exempt from tax under section 501(a) of such Code.SEC. [617]615. 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 toâ
         (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 contributionsâ
         (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 11â133), or otherwise permit such operations, until the Commission has resolved concerns of potential widespread harmful
      interference by such commercial terrestrial operations to commercially available Global Positioning System devices.]SEC. [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 107â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 111â5) ("Act'') is
      amended by striking, "and linked to the website established by section 1526''.
      (b)(1) Subsection (c) and subsections (e) through (h) of section 1512 of the Act are repealed effective February 1, 2014.
         (2) Subsection (d) of section 1512 of the Act is amended to read as follows:
      
      
         
            "(d)  Agency Reports.â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 109â282).''.
            
         
      
      (c) Subsection (a) of section 1514 of the Act is amended by striking "and linked to the website established by section 1526''.
      (d) Subparagraph (A) of section 1523(b)(4) of the Act is amended by striking "the website established by section 1526'' and inserting
         "a public website''.
      
      (e) Sections 1526 and 1554 of the Act are repealed.
      (f) Section 1530 of the Act is amended by striking "2013'' and inserting "2015''.][SEC. 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 111â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 111â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 amendedâ (1)   in subsection (b)â (A)   in the matter preceding paragraph (1), by striking "The filing fees" and inserting "Subject to subsection (c), the filing
                  fees"; 
         (B)   in paragraph (1), by striking "$45,000" and inserting "$70,000"; 
         (C)   in paragraph (2)â (i)   by striking "$125,000" and inserting "$190,000"; and 
            (ii)  by striking "and" at the end; 
         
         (D)   in paragraph (3)â (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 Commissionâ
      
      
         "(1) shall round any increase in a filing fee under this subsection to the nearest $5,000;
      
      
         "(2) shall not increase filing fees under this subsection if the increase in the gross national product is less than 1 percent;
                  and
      
      
         "(3) shall not decrease filing fees under this subsection.".
      
      (b)   This section shall take effect on October 1, 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
               Commissionâ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 amendedâ (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.)