#

##

###

###

###

###

###

###

###

###

###

###

###

###

###

###

###

###

###

###

###

###

###

###

###

###

###

###

###

###

###

###

###

###

###

###

###

###

###

###

###

###

###

###

###

###

###

###

###

##

###

###

##

###

###

###

###

###

###

###

###

###

###

###

###

###

###

###

###

###

###

###

###

###

###

###

##

###

###

##

###

###

###

##

###

###

##

###

###

##

##

###

###

###

###

###

###

###

###

###

###

###

###

###

###

###

###

###

###

###

###

###

###

###

###

###

###

###

###

###

###

###

###

###

###

###

###

###

###

###

###

##

###

##

###

###

##

###

###

###

###

###

###

###

###

##

###

##

##

##

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

             <h1>DEPARTMENT OF THE TREASURY

             </h1>

          DEPARTMENT OF THE TREASURY

             Departmental Offices

             Federal Funds
             salaries and expensesFor necessary expenses of the Departmental Offices including operation and maintenance of the Treasury Building and Annex;
             hire of passenger motor vehicles; maintenance, repairs, and improvements of, and purchase of commercial insurance policies
             for, real properties leased or owned overseas, when necessary for the performance of official business; executive direction
             program activities; international affairs and economic policy activities; domestic finance and tax policy activities; terrorism and financial intelligence activities; and Treasury-wide management policies and programs activities, [$210,000,000] $331,837,000: Provided, That of the amount appropriated under this heading—

          (1) Not less than $109,609,000 is for the Office of Terrorism and Financial Intelligence to safeguard the financial system
                against illicit use and to combat rogue nations, terrorist facilitators, weapons of mass destruction proliferators, money
                launderers, drug kingpins, and other national security threats;
          ([1]2) not to exceed $350,000 is for official reception and representation expenses;

          ([2]3) not to exceed $258,000 is for unforeseen emergencies of a confidential nature to be allocated and expended under the direction
             of the Secretary of the Treasury and to be accounted for solely on the Secretary's certificate;

          (4) 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;
          and
          ([3]5) not to exceed [$24,200,000] $25,200,000 shall remain available until September 30, [2016] 2017, for—

          (A) the Treasury-wide Financial Statement Audit and Internal Control Program;
          (B) information technology modernization requirements;
          (C) [in an amount not less than $9,500,000, the audit, oversight, and administration of the Gulf Coast Restoration Trust Fund;
             and] secure space requirements;
          (D) in an amount not to exceed $3,400,000, the development and implementation of programs within the Office of Critical Infrastructure
             Protection and Compliance Policy, including entering into cooperative agreements; and
          (E) in an amount not to exceed $10,000,000 for a Digital Service team:
          Provided further, That, in addition to the amount otherwise made available under this heading, $7,000,000 shall remain available
                until September 30, 2017, for necessary expenses for carrying out subtitle F of title I of division A of Public Law 112–141,
                to be derived from the trust fund established under section 1602 of such Public Law, without altering the percentages of funds
                made available for other purposes from the remaining balance of the trust fund. (Department of the Treasury Appropriations Act, 2015.)
          Program and Financing (in millions of dollars)

                      Identification code 020–0101–0–1–803
                      2014 actual
                      2015 est.
                      2016 est.

                      Obligations by program activity:

                      0001
                      Executive Direction
                      35
                      36
                      38

                      0002
                      International Affairs and Economic Policy
                      56
                      56
                      59

                      0003
                      Domestic Finance and Tax Policy
                      82
                      79
                      76

                      0004
                      Terrorism and Financial Intelligence
                      101

                      110

                      0005
                      Treasury-wide Management and Programs
                      32
                      39
                      49

                      0100
                      Subtotal, Direct programs
                      306
                      210
                      332

                      0799
                      Total direct obligations
                      306
                      210
                      332

                      0811
                      Salaries and Expenses (Reimbursable)
                      107
                      130
                      121

                      0900
                      Total new obligations
                      413
                      340
                      453

                      Budgetary resources:

                      Unobligated balance:

                      1000
                      Unobligated balance brought forward, Oct 1
                      15
                      18
                      18

                      Budget authority:

                      Appropriations, discretionary:

                      1100
                      Appropriation
                      312
                      210
                      332

                      1121
                      Appropriations transferred from other acct [020–8625]

                      7

                      1160
                      Appropriation, discretionary (total)
                      312
                      210
                      339

                      Spending authority from offsetting collections, discretionary:

                      1700
                      Collected
                      68
                      130
                      121

                      1701
                      Change in uncollected payments, Federal sources
                      39

                      1750
                      Spending auth from offsetting collections, disc (total)
                      107
                      130
                      121

                      1900
                      Budget authority (total)
                      419
                      340
                      460

                      1930
                      Total budgetary resources available
                      434
                      358
                      478

                      Memorandum (non-add) entries:

                      1940
                      Unobligated balance expiring
                      –3

                      1941
                      Unexpired unobligated balance, end of year
                      18
                      18
                      25

                      Change in obligated balance:

                      Unpaid obligations:

                      3000
                      Unpaid obligations, brought forward, Oct 1
                      81
                      111
                      40

                      3010
                      Obligations incurred, unexpired accounts
                      413
                      340
                      453

                      3011
                      Obligations incurred, expired accounts
                      7

                      3020
                      Outlays (gross)
                      –378
                      –411
                      –445

                      3041
                      Recoveries of prior year unpaid obligations, expired
                      –12

                      3050
                      Unpaid obligations, end of year
                      111
                      40
                      48

                      Uncollected payments:

                      3060
                      Uncollected pymts, Fed sources, brought forward, Oct 1
                      –29
                      –50
                      –50

                      3070
                      Change in uncollected pymts, Fed sources, unexpired
                      –39

                      3071
                      Change in uncollected pymts, Fed sources, expired
                      18

                      3090
                      Uncollected pymts, Fed sources, end of year
                      –50
                      –50
                      –50

                      Memorandum (non-add) entries:

                      3100
                      Obligated balance, start of year
                      52
                      61
                      –10

                      3200
                      Obligated balance, end of year
                      61
                      –10
                      –2

                      Budget authority and outlays, net:

                      Discretionary:

                      4000
                      Budget authority, gross
                      419
                      340
                      460

                      Outlays, gross:

                      4010
                      Outlays from new discretionary authority
                      326
                      313
                      416

                      4011
                      Outlays from discretionary balances
                      52
                      98
                      29

                      4020
                      Outlays, gross (total)
                      378
                      411
                      445

                      Offsets against gross budget authority and outlays:

                      Offsetting collections (collected) from:

                      4030
                      Federal sources
                      –84
                      –130
                      –121

                      4033
                      Non-Federal sources
                      –1

                      4040
                      Offsets against gross budget authority  and outlays (total)
                      –85
                      –130
                      –121

                      Additional offsets against gross budget authority only:

                      4050
                      Change in uncollected pymts, Fed sources, unexpired
                      –39

                      4052
                      Offsetting collections credited to expired accounts
                      17

                      4060
                      Additional offsets against budget authority only (total)
                      –22

                      4070
                      Budget authority, net (discretionary)
                      312
                      210
                      339

                      4080
                      Outlays, net (discretionary)
                      293
                      281
                      324

                      4180
                      Budget authority, net (total)
                      312
                      210
                      339

                      4190
                      Outlays, net (total)
                      293
                      281
                      324

             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. The 2016 Budget includes funding to establish a Treasury Digital Service
                team that will focus on transforming the Department's digital services by bringing private sector best practices in the disciplines
                of design, software engineering, and product management to bear on the agency's most important services.

          Object Classification (in millions of dollars)

                      Identification code 020–0101–0–1–803
                      2014 actual
                      2015 est.
                      2016 est.

                      Direct obligations:

                      Personnel compensation:

                      11.1
                      Full-time permanent
                      133
                      99
                      159

                      11.3
                      Other than full-time permanent
                      2
                      2
                      2

                      11.5
                      Other personnel compensation
                      3
                      2
                      3

                      11.9
                      Total personnel compensation
                      138
                      103
                      164

                      12.1
                      Civilian personnel benefits
                      40
                      27
                      46

                      21.0
                      Travel and transportation of persons
                      6
                      2
                      6

                      23.1
                      Rental payments to GSA
                      6
                      5
                      5

                      23.2
                      Rental payments to others
                      1
                      1
                      1

                      23.3
                      Communications, utilities, and miscellaneous charges
                      2
                      5
                      6

                      25.1
                      Advisory and assistance services
                      36
                      2
                      15

                      25.2
                      Other services from non-Federal sources
                      14
                      3
                      9

                      25.3
                      Other goods and services from Federal sources
                      45
                      50
                      62

                      25.5
                      Research and development contracts

                      2

                      25.7
                      Operation and maintenance of equipment

                      2
                      3

                      26.0
                      Supplies and materials
                      6
                      3
                      6

                      31.0
                      Equipment
                      12
                      7
                      7

                      99.0
                      Direct obligations
                      306
                      210
                      332

                      99.0
                      Reimbursable obligations
                      107
                      130
                      121

                      99.9
                      Total new obligations
                      413
                      340
                      453

          Employment Summary

                      Identification code 020–0101–0–1–803
                      2014 actual
                      2015 est.
                      2016 est.

                      1001
                      Direct civilian full-time equivalent employment
                      1,154
                      781
                      1,312

                      2001
                      Reimbursable civilian full-time equivalent employment
                      157
                      184
                      163

             Office of Terrorism and Financial Intelligence
             salaries and expenses
             (including transfer of funds)[For the necessary expenses of the Office of Terrorism and Financial Intelligence to safeguard the financial system against
             illicit use and to combat rogue nations, terrorist facilitators, weapons of mass destruction proliferators, money launderers,
             drug kingpins, and other national security threats, $112,500,000: Provided, That of the amount appropriated under this heading: (1) not to exceed $27,000,000 is available for administrative expenses;
             and (2) $1,000,000, to remain available until September 30, 2016, is available for secure space requirements: Provided further, That the unobligated balances of prior year appropriations made available for terrorism and financial intelligence activities
             under the heading "Department of the Treasury—Departmental Offices—Salaries and Expenses" shall be transferred to, and merged
             with, this account.] (Department of the Treasury Appropriations Act, 2015.)
          Program and Financing (in millions of dollars)

                      Identification code 020–1804–0–1–803
                      2014 actual
                      2015 est.
                      2016 est.

                      Obligations by program activity:

                      0001
                      Terrorism and Financial Intelligence

                      113

                      0811
                      Salaries and Expenses (Reimbursable)

                      18

                      0900
                      Total new obligations

                      131

                      Budgetary resources:

                      Budget authority:

                      Appropriations, discretionary:

                      1100
                      Appropriation

                      113

                      1160
                      Appropriation, discretionary (total)

                      113

                      Spending authority from offsetting collections, discretionary:

                      1700
                      Collected

                      18

                      1750
                      Spending auth from offsetting collections, disc (total)

                      18

                      1900
                      Budget authority (total)

                      131

                      1930
                      Total budgetary resources available

                      131

                      Change in obligated balance:

                      Unpaid obligations:

                      3000
                      Unpaid obligations, brought forward, Oct 1

                      22

                      3010
                      Obligations incurred, unexpired accounts

                      131

                      3020
                      Outlays (gross)

                      –109
                      –22

                      3050
                      Unpaid obligations, end of year

                      22

                      Memorandum (non-add) entries:

                      3100
                      Obligated balance, start of year

                      22

                      3200
                      Obligated balance, end of year

                      22

                      Budget authority and outlays, net:

                      Discretionary:

                      4000
                      Budget authority, gross

                      131

                      Outlays, gross:

                      4010
                      Outlays from new discretionary authority

                      109

                      4011
                      Outlays from discretionary balances

                      22

                      4020
                      Outlays, gross (total)

                      109
                      22

                      Offsets against gross budget authority and outlays:

                      Offsetting collections (collected) from:

                      4030
                      Federal sources

                      –18

                      4180
                      Budget authority, net (total)

                      113

                      4190
                      Outlays, net (total)

                      91
                      22

              In 2015, the Office of Terrorism and Financial Intelligence (TFI) was established as a separate appropriation. The Budget
                includes TFI activities in the Departmental Offices Salaries and Expenses appropriation in 2016, where it has been each year
                except 2015.

          Object Classification (in millions of dollars)

                      Identification code 020–1804–0–1–803
                      2014 actual
                      2015 est.
                      2016 est.

                      Direct obligations:

                      Personnel compensation:

                      11.1
                      Full-time permanent

                      50

                      11.5
                      Other personnel compensation

                      1

                      11.9
                      Total personnel compensation

                      51

                      12.1
                      Civilian personnel benefits

                      15

                      21.0
                      Travel and transportation of persons

                      3

                      25.1
                      Advisory and assistance services

                      15

                      25.2
                      Other services from non-Federal sources

                      13

                      25.3
                      Other goods and services from Federal sources

                      13

                      26.0
                      Supplies and materials

                      2

                      31.0
                      Equipment

                      1

                      99.0
                      Direct obligations

                      113

                      99.0
                      Reimbursable obligations

                      18

                      99.9
                      Total new obligations

                      131

          Employment Summary

                      Identification code 020–1804–0–1–803
                      2014 actual
                      2015 est.
                      2016 est.

                      1001
                      Direct civilian full-time equivalent employment

                      377

                      2001
                      Reimbursable civilian full-time equivalent employment

                      39

             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] $10,690,000, to remain available until September 30, [2017] 2018: 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, 2015.)
          Program and Financing (in millions of dollars)

                      Identification code 020–0115–0–1–803
                      2014 actual
                      2015 est.
                      2016 est.

                      Obligations by program activity:

                      0001
                      Department-wide Systems and Capital Investments Programs (Direct)
                      3
                      3
                      11

                      Budgetary resources:

                      Unobligated balance:

                      1000
                      Unobligated balance brought forward, Oct 1
                      1
                      2
                      3

                      1021
                      Recoveries of prior year unpaid obligations
                      1
                      1
                      1

                      1050
                      Unobligated balance (total)
                      2
                      3
                      4

                      Budget authority:

                      Appropriations, discretionary:

                      1100
                      Appropriation
                      3
                      3
                      11

                      1160
                      Appropriation, discretionary (total)
                      3
                      3
                      11

                      1900
                      Budget authority (total)
                      3
                      3
                      11

                      1930
                      Total budgetary resources available
                      5
                      6
                      15

                      Memorandum (non-add) entries:

                      1941
                      Unexpired unobligated balance, end of year
                      2
                      3
                      4

                      Change in obligated balance:

                      Unpaid obligations:

                      3000
                      Unpaid obligations, brought forward, Oct 1
                      2
                      3
                      3

                      3010
                      Obligations incurred, unexpired accounts
                      3
                      3
                      11

                      3020
                      Outlays (gross)
                      –1
                      –2
                      –6

                      3040
                      Recoveries of prior year unpaid obligations, unexpired
                      –1
                      –1
                      –1

                      3050
                      Unpaid obligations, end of year
                      3
                      3
                      7

                      Memorandum (non-add) entries:

                      3100
                      Obligated balance, start of year
                      2
                      3
                      3

                      3200
                      Obligated balance, end of year
                      3
                      3
                      7

                      Budget authority and outlays, net:

                      Discretionary:

                      4000
                      Budget authority, gross
                      3
                      3
                      11

                      Outlays, gross:

                      4010
                      Outlays from new discretionary authority

                      1
                      5

                      4011
                      Outlays from discretionary balances
                      1
                      1
                      1

                      4020
                      Outlays, gross (total)
                      1
                      2
                      6

                      4180
                      Budget authority, net (total)
                      3
                      3
                      11

                      4190
                      Outlays, net (total)
                      1
                      2
                      6

             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.

          Object Classification (in millions of dollars)

                      Identification code 020–0115–0–1–803
                      2014 actual
                      2015 est.
                      2016 est.

                      Direct obligations:

                      25.1
                      Advisory and assistance services
                      1

                      1

                      25.2
                      Other services from non-Federal sources
                      1
                      2
                      1

                      25.7
                      Operation and maintenance of equipment

                      4

                      31.0
                      Equipment
                      1

                      4

                      32.0
                      Land and structures

                      1
                      1

                      99.9
                      Total new obligations
                      3
                      3
                      11

             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,
             [$35,351,000] $35,416,000, 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
             up to $2,800,000, to remain available until September 30, 2017, 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)[; and of which not to exceed $1,000 shall be available for official reception and representation expenses]. (Department of the Treasury Appropriations Act, 2015.)
          Program and Financing (in millions of dollars)

                      Identification code 020–0106–0–1–803
                      2014 actual
                      2015 est.
                      2016 est.

                      Obligations by program activity:

                      0001
                      Audits
                      25
                      27
                      28

                      0002
                      Investigations
                      7
                      8
                      7

                      0799
                      Total direct obligations
                      32
                      35
                      35

                      0801
                      Office of Inspector General (Reimbursable)
                      8
                      13
                      13

                      0900
                      Total new obligations
                      40
                      48
                      48

                      Budgetary resources:

                      Unobligated balance:

                      1000
                      Unobligated balance brought forward, Oct 1

                      1
                      1

                      Budget authority:

                      Appropriations, discretionary:

                      1100
                      Appropriation
                      35
                      35
                      35

                      1160
                      Appropriation, discretionary (total)
                      35
                      35
                      35

                      Spending authority from offsetting collections, discretionary:

                      1700
                      Collected
                      4
                      13
                      12

                      1701
                      Change in uncollected payments, Federal sources
                      5

                      1750
                      Spending auth from offsetting collections, disc (total)
                      9
                      13
                      12

                      1900
                      Budget authority (total)
                      44
                      48
                      47

                      1930
                      Total budgetary resources available
                      44
                      49
                      48

                      Memorandum (non-add) entries:

                      1940
                      Unobligated balance expiring
                      –3

                      1941
                      Unexpired unobligated balance, end of year
                      1
                      1

                      Change in obligated balance:

                      Unpaid obligations:

                      3000
                      Unpaid obligations, brought forward, Oct 1
                      7
                      9
                      12

                      3010
                      Obligations incurred, unexpired accounts
                      40
                      48
                      48

                      3020
                      Outlays (gross)
                      –37
                      –45
                      –48

                      3041
                      Recoveries of prior year unpaid obligations, expired
                      –1

                      3050
                      Unpaid obligations, end of year
                      9
                      12
                      12

                      Uncollected payments:

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

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

                      3071
                      Change in uncollected pymts, Fed sources, expired
                      5

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

                      Memorandum (non-add) entries:

                      3100
                      Obligated balance, start of year
                      2
                      4
                      7

                      3200
                      Obligated balance, end of year
                      4
                      7
                      7

                      Budget authority and outlays, net:

                      Discretionary:

                      4000
                      Budget authority, gross
                      44
                      48
                      47

                      Outlays, gross:

                      4010
                      Outlays from new discretionary authority
                      31
                      34
                      34

                      4011
                      Outlays from discretionary balances
                      6
                      11
                      14

                      4020
                      Outlays, gross (total)
                      37
                      45
                      48

                      Offsets against gross budget authority and outlays:

                      Offsetting collections (collected) from:

                      4030
                      Federal sources
                      –8
                      –13
                      –12

                      Additional offsets against gross budget authority only:

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

                      4052
                      Offsetting collections credited to expired accounts
                      4

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

                      4070
                      Budget authority, net (discretionary)
                      35
                      35
                      35

                      4080
                      Outlays, net (discretionary)
                      29
                      32
                      36

                      4180
                      Budget authority, net (total)
                      35
                      35
                      35

                      4190
                      Outlays, net (total)
                      29
                      32
                      36

             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 2016 request for the OIG will be used to fund critical audit, investigative, and mission support activities to meet the
                requirements of the Inspector General Act, and a number of other statutes including, but not limited to, the Dodd-Frank Wall
                Street Reform and Consumer Protection Act (Dodd-Frank), Federal Information Security Management Act (FISMA), Government Management
                Reform Act (GMRA), Improper Payments Elimination and Recovery Act (IPERA), Digital Accountability and Transparency Act of
                2014 (DATA Act), Federal Deposit Insurance Act (FDIA), Small Business Jobs Act of 2010, and Resources and Ecosystems Sustainability,
                Tourist Opportunities, and Revived Economies of the Gulf Coast States Act of 2012 (RESTORE Act). Specific mandates include
                audits of the Department's financial statements, the Department's implementation of FISMA, and failed insured depositary institutions
                regulated by Treasury. With the resources available after mandated requirements are met, OIG will conduct audits of the Department's
                highest risk programs and operations such as: (1) continued implementation of Dodd-Frank; (2) management of Treasury's authorities
                intended to support and improve the economy; (3) anti-money laundering and terrorist financing/Bank Secrecy Act Enforcement;
                (4) Gulf Coast Restoration Trust Fund Administration; and (5) responding to Stakeholder requests for specific work as appropriate.

             The Office of Audit expects to complete 100 percent of statutory audits by the required deadline and to complete 77 audit
                products in 2016.

             In 2016, 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 2016, 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 020–0106–0–1–803
                      2014 actual
                      2015 est.
                      2016 est.

                      Direct obligations:

                      Personnel compensation:

                      11.1
                      Full-time permanent
                      16
                      18
                      18

                      11.5
                      Other personnel compensation
                      1
                      2
                      2

                      11.9
                      Total personnel compensation
                      17
                      20
                      20

                      12.1
                      Civilian personnel benefits
                      6
                      6
                      6

                      21.0
                      Travel and transportation of persons
                      1
                      1
                      1

                      23.1
                      Rental payments to GSA
                      2
                      2
                      2

                      25.2
                      Other services from non-Federal sources
                      3
                      1
                      2

                      25.3
                      Other goods and services from Federal sources
                      2
                      4
                      4

                      31.0
                      Equipment
                      1

                      99.0
                      Direct obligations
                      32
                      34
                      35

                      99.0
                      Reimbursable obligations
                      8
                      13
                      13

                      99.5
                      Below reporting threshold

                      1

                      99.9
                      Total new obligations
                      40
                      48
                      48

          Employment Summary

                      Identification code 020–0106–0–1–803
                      2014 actual
                      2015 est.
                      2016 est.

                      1001
                      Direct civilian full-time equivalent employment
                      13
                      194
                      194

                      2001
                      Reimbursable civilian full-time equivalent employment
                      166
                      19
                      19

             Treasury inspector general for tax administration
             Salaries and expensesFor necessary expenses of the Treasury Inspector General for Tax Administration in carrying out the Inspector General Act
             of 1978, as amended, including purchase 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; [$158,210,000] $167,275,000, of which $5,000,000 shall remain available until September 30, [2016] 2017; 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, 2015.)
          Program and Financing (in millions of dollars)

                      Identification code 020–0119–0–1–803
                      2014 actual
                      2015 est.
                      2016 est.

                      Obligations by program activity:

                      0001
                      Audit
                      54
                      61
                      65

                      0002
                      Investigations
                      95
                      97
                      102

                      0799
                      Total direct obligations
                      149
                      158
                      167

                      0801
                      Treasury Inspector General for Tax Administration (Reimbursable)
                      2
                      2
                      2

                      0900
                      Total new obligations
                      151
                      160
                      169

                      Budgetary resources:

                      Unobligated balance:

                      1000
                      Unobligated balance brought forward, Oct 1

                      5
                      4

                      Budget authority:

                      Appropriations, discretionary:

                      1100
                      New budget authority (gross), detail
                      156
                      158
                      167

                      1160
                      Appropriation, discretionary (total)
                      156
                      158
                      167

                      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)
                      158
                      159
                      168

                      1930
                      Total budgetary resources available
                      158
                      164
                      172

                      Memorandum (non-add) entries:

                      1940
                      Unobligated balance expiring
                      –2

                      1941
                      Unexpired unobligated balance, end of year
                      5
                      4
                      3

                      Change in obligated balance:

                      Unpaid obligations:

                      3000
                      Change in obligated balances
                      9
                      13
                      15

                      3010
                      Obligations incurred, unexpired accounts
                      151
                      160
                      169

                      3011
                      Obligations incurred, expired accounts
                      1

                      3020
                      Outlays (gross)
                      –147
                      –158
                      –168

                      3041
                      Recoveries of prior year unpaid obligations, expired
                      –1

                      3050
                      Unpaid obligations, end of year
                      13
                      15
                      16

                      Uncollected payments:

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

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

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

                      Memorandum (non-add) entries:

                      3100
                      Obligated balance, start of year
                      8
                      11
                      13

                      3200
                      Obligated balance, end of year
                      11
                      13
                      14

                      Budget authority and outlays, net:

                      Discretionary:

                      4000
                      Budget authority, gross
                      158
                      159
                      168

                      Outlays, gross:

                      4010
                      Outlays (gross), detail
                      141
                      146
                      155

                      4011
                      Outlays from discretionary balances
                      6
                      12
                      13

                      4020
                      Outlays, gross (total)
                      147
                      158
                      168

                      Offsets against gross budget authority and outlays:

                      Offsetting collections (collected) from:

                      4030
                      Federal sources
                      –1
                      –1
                      –1

                      Additional offsets against gross budget authority only:

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

                      4070
                      Budget authority, net (discretionary)
                      156
                      158
                      167

                      4080
                      Outlays, net (discretionary)
                      146
                      157
                      167

                      4180
                      Budget authority, net (total)
                      156
                      158
                      167

                      4190
                      Outlays, net (total)
                      146
                      157
                      167

             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 2016, 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, Office of Investigations seeks to protect the IRS's ability to process approximately
                199 million tax returns and collect over $3.1 trillion in annual revenue based on 2014 data for the Federal Government by
                investigating IRS employee misconduct and criminal activity, threats to IRS employees and facilities, and attempts to impede
                with the IRS's collection efforts.

             In 2016, TIGTA's Office of Audit will focus on the major management and performance challenges and key 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 2014 highlights include issuing
                95 audit reports, and identifying more than $16.5 billion in potential financial benefits.

             In 2016, TIGTA's Office of Inspections and Evaluations will conduct strategic reviews targeting specific tax administration
                problems. TIGTA's 2014 highlights include issuing 14 inspection/evaluation reports.

          Object Classification (in millions of dollars)

                      Identification code 020–0119–0–1–803
                      2014 actual
                      2015 est.
                      2016 est.

                      Direct obligations:

                      Personnel compensation:

                      11.1
                      Full-time permanent
                      79
                      87
                      91

                      11.5
                      Other personnel compensation
                      8
                      8
                      9

                      11.9
                      Total personnel compensation
                      87
                      95
                      100

                      12.1
                      Civilian personnel benefits
                      30
                      33
                      34

                      21.0
                      Travel and transportation of persons
                      3
                      3
                      4

                      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
                      2
                      1
                      1

                      26.0
                      Supplies and materials
                      1
                      1
                      1

                      31.0
                      Equipment
                      5
                      4
                      6

                      99.0
                      Direct obligations
                      149
                      158
                      167

                      99.0
                      Reimbursable obligations
                      2
                      2
                      2

                      99.9
                      Total new obligations
                      151
                      160
                      169

          Employment Summary

                      Identification code 020–0119–0–1–803
                      2014 actual
                      2015 est.
                      2016 est.

                      1001
                      Direct civilian full-time equivalent employment
                      740
                      835
                      859

                      2001
                      Reimbursable civilian full-time equivalent employment
                      2
                      2
                      2

             Counterterrorism Fund

             Program and Financing (in millions of dollars)

                      Identification code 020–0117–0–1–751
                      2014 actual
                      2015 est.
                      2016 est.

                      Change in obligated balance:

                      Unpaid obligations:

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

                      3050
                      Unpaid obligations, end of year
                      1
                      1
                      1

                      Memorandum (non-add) entries:

                      3100
                      Obligated balance, start of year
                      1
                      1
                      1

                      3200
                      Obligated balance, end of year
                      1
                      1
                      1

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

             Terrorism Insurance Program

             Program and Financing (in millions of dollars)

                      Identification code 020–0123–0–1–376
                      2014 actual
                      2015 est.
                      2016 est.

                      Obligations by program activity:

                      0001
                      Base Administrative Expenses
                      2
                      3
                      3

                      0003
                      Projected Payments to Insurers

                      84
                      227

                      0900
                      Total new obligations
                      2
                      87
                      230

                      Budgetary resources:

                      Budget authority:

                      Appropriations, mandatory:

                      1200
                      Appropriation
                      2
                      87
                      230

                      1260
                      Appropriations, mandatory (total)
                      2
                      87
                      230

                      1900
                      Budget authority (total)
                      2
                      87
                      230

                      1930
                      Total budgetary resources available
                      2
                      87
                      230

                      Change in obligated balance:

                      Unpaid obligations:

                      3000
                      Unpaid obligations, brought forward, Oct 1

                      1

                      3010
                      Obligations incurred, unexpired accounts
                      2
                      87
                      230

                      3020
                      Outlays (gross)
                      –1
                      –88
                      –230

                      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
                      2
                      87
                      230

                      Outlays, gross:

                      4100
                      Outlays from new mandatory authority
                      1
                      87
                      230

                      4101
                      Outlays from mandatory balances

                      1

                      4110
                      Outlays, gross (total)
                      1
                      88
                      230

                      4180
                      Budget authority, net (total)
                      2
                      87
                      230

                      4190
                      Outlays, net (total)
                      1
                      88
                      230

             The Terrorism Risk Insurance Reauthorization Act of 2015 (P.L. 114–1) reauthorized and revised the program established by
                the Terrorism Risk Insurance Act (TRIA) of 2002 (P.L. 107–297). The 2015 Act extended the Terrorism Risk Insurance Program
                for six years, through December 31, 2020 and made several program changes to reduce Federal liability under the Program. The
                Budget baseline includes the estimated Federal cost of providing terrorism risk insurance, reflecting the 2015 TRIA extension.
                While the Budget does not forecast any specific act of terrorism, on a probabilistic basis and using market data, the Budget
                baseline projects net spending of $227 million for 2016, $1.3 billion over the 2016–2020 period, and $1.2 billion over the
                2016–2025 period.

          Object Classification (in millions of dollars)

                      Identification code 020–0123–0–1–376
                      2014 actual
                      2015 est.
                      2016 est.

                      Direct obligations:

                      11.1
                      Personnel compensation: Full-time permanent
                      1
                      2
                      2

                      25.2
                      Other services from non-Federal sources

                      1
                      1

                      42.0
                      Insurance claims and indemnities

                      84
                      227

                      99.0
                      Direct obligations
                      1
                      87
                      230

                      99.5
                      Below reporting threshold
                      1

                      99.9
                      Total new obligations
                      2
                      87
                      230

          Employment Summary

                      Identification code 020–0123–0–1–376
                      2014 actual
                      2015 est.
                      2016 est.

                      1001
                      Direct civilian full-time equivalent employment
                      6
                      10
                      10

             Treasury Forfeiture Fund
             [(rescission)] (CANCELLATION)Of the unobligated balances available under this heading, [$769,000,000] $875,000,000 are [rescinded] hereby permanently cancelled not later than September 30, 2016. (Department of the Treasury Appropriations Act, 2015.)
          Special and Trust Fund Receipts (in millions of dollars)

                      Identification code 020–5697–0–2–751
                      2014 actual
                      2015 est.
                      2016 est.

                      0100
                      Balance, start of year
                      1,038
                      962
                      965

                      Receipts:

                      0200
                      Forfeited Cash and Proceeds from Sale of Forfeited Property, Treasury Forfeiture Fund
                      784
                      459
                      413

                      0240
                      Earnings on Investments, Treasury Forfeiture Fund
                      1
                      1
                      1

                      0299
                      Total receipts and collections
                      785
                      460
                      414

                      0400
                      Total: Balances and collections
                      1,823
                      1,422
                      1,379

                      Appropriations:

                      0500
                      Treasury Forfeiture Fund

                      100

                      0501
                      Treasury Forfeiture Fund
                      –1,735
                      –460
                      –414

                      0502
                      Treasury Forfeiture Fund
                      –87
                      –961
                      –964

                      0503
                      Treasury Forfeiture Fund
                      961
                      769

                      0504
                      Treasury Forfeiture Fund

                      95

                      0599
                      Total appropriations
                      –861
                      –457
                      –1,378

                      0799
                      Balance, end of year
                      962
                      965
                      1

          Program and Financing (in millions of dollars)

                      Identification code 020–5697–0–2–751
                      2014 actual
                      2015 est.
                      2016 est.

                      Obligations by program activity:

                      0001
                      Asset forfeiture fund
                      788
                      480
                      480

                      Budgetary resources:

                      Unobligated balance:

                      1000
                      Unobligated balance brought forward, Oct 1
                      888
                      143
                      150

                      1021
                      Recoveries of prior year unpaid obligations
                      49
                      30
                      30

                      1050
                      Unobligated balance (total)
                      937
                      173
                      180

                      Budget authority:

                      Appropriations, discretionary:

                      1130
                      Appropriations permanently reduced

                      –875

                      1134
                      Appropriations precluded from obligation

                      –100

                      1160
                      Appropriation, discretionary (total)

                      –100
                      –875

                      Appropriations, mandatory:

                      1201
                      Appropriation (special or trust fund)
                      1,735
                      460
                      414

                      1203
                      Appropriation (previously unavailable)
                      87
                      961
                      964

                      1230
                      Appropriations and/or unobligated balance of appropriations permanently reduced
                      –867

                      1232
                      Appropriations and/or unobligated balance of appropriations temporarily reduced
                      –961
                      –769

                      1232
                      Appropriations and/or unobligated balance of appropriations temporarily reduced

                      –95

                      1260
                      Appropriations, mandatory (total)
                      –6
                      557
                      1,378

                      1900
                      Budget authority (total)
                      –6
                      457
                      503

                      1930
                      Total budgetary resources available
                      931
                      630
                      683

                      Memorandum (non-add) entries:

                      1941
                      Unexpired unobligated balance, end of year
                      143
                      150
                      203

                      Change in obligated balance:

                      Unpaid obligations:

                      3000
                      Unpaid obligations, brought forward, Oct 1
                      924
                      983
                      519

                      3010
                      Obligations incurred, unexpired accounts
                      788
                      480
                      480

                      3020
                      Outlays (gross)
                      –680
                      –914
                      –636

                      3040
                      Recoveries of prior year unpaid obligations, unexpired
                      –49
                      –30
                      –30

                      3050
                      Unpaid obligations, end of year
                      983
                      519
                      333

                      Memorandum (non-add) entries:

                      3100
                      Obligated balance, start of year
                      924
                      983
                      519

                      3200
                      Obligated balance, end of year
                      983
                      519
                      333

                      Budget authority and outlays, net:

                      Discretionary:

                      4000
                      Budget authority, gross

                      –100
                      –875

                      Outlays, gross:

                      4010
                      Outlays from new discretionary authority

                      –50
                      –438

                      4011
                      Outlays from discretionary balances

                      –25

                      4020
                      Outlays, gross (total)

                      –50
                      –463

                      Mandatory:

                      4090
                      Budget authority, gross
                      –6
                      557
                      1,378

                      Outlays, gross:

                      4100
                      Outlays from new mandatory authority
                      17
                      341
                      737

                      4101
                      Outlays from mandatory balances
                      663
                      623
                      362

                      4110
                      Outlays, gross (total)
                      680
                      964
                      1,099

                      4180
                      Budget authority, net (total)
                      –6
                      457
                      503

                      4190
                      Outlays, net (total)
                      680
                      914
                      636

                      Memorandum (non-add) entries:

                      5000
                      Total investments, SOY: Federal securities: Par value
                      2,824
                      2,059
                      2,500

                      5001
                      Total investments, EOY: Federal securities: Par value
                      2,059
                      2,500
                      2,500

             The mission of the Treasury Forfeiture Fund (Fund) is to influence the consistent and strategic use of asset forfeiture by
                participating agencies to disrupt and dismantle criminal enterprises. The Treasury Forfeiture Fund supports Federal, state,
                and local law enforcement's use of asset forfeiture to punish and deter criminal activity. Proceeds from non-tax forfeitures
                made by participating bureaus of the Department of the Treasury and the Department of Homeland Security are deposited into
                the Fund and are 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. Forfeiture proceeds 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 $875 million of unobligated balances.

          Object Classification (in millions of dollars)

                      Identification code 020–5697–0–2–751
                      2014 actual
                      2015 est.
                      2016 est.

                      Direct obligations:

                      25.2
                      Other services from non-Federal sources
                      53
                      34
                      34

                      25.3
                      Other goods and services from Federal sources
                      144
                      86
                      86

                      41.0
                      Grants, subsidies, and contributions
                      152
                      91
                      91

                      44.0
                      Refunds
                      298
                      182
                      182

                      94.0
                      Financial transfers
                      141
                      87
                      87

                      99.9
                      Total new obligations
                      788
                      480
                      480

             Financial Research Fund

             Special and Trust Fund Receipts (in millions of dollars)

                      Identification code 020–5590–0–2–376
                      2014 actual
                      2015 est.
                      2016 est.

                      0100
                      Balance, start of year
                      2
                      8
                      9

                      Receipts:

                      0200
                      Fees and Assessments, Financial Research Fund
                      106
                      124
                      127

                      0400
                      Total: Balances and collections
                      108
                      132
                      136

                      Appropriations:

                      0500
                      Financial Research Fund
                      –106
                      –124
                      –124

                      0501
                      Financial Research Fund
                      –2
                      –8
                      –9

                      0502
                      Financial Research Fund
                      8
                      9

                      0599
                      Total appropriations
                      –100
                      –123
                      –133

                      0799
                      Balance, end of year
                      8
                      9
                      3

          Program and Financing (in millions of dollars)

                      Identification code 020–5590–0–2–376
                      2014 actual
                      2015 est.
                      2016 est.

                      Obligations by program activity:

                      0002
                      FSOC
                      8
                      9
                      10

                      0003
                      FDIC Payments
                      12
                      8
                      9

                      0091
                      FSOC subtotal
                      20
                      17
                      19

                      0101
                      OFR
                      83
                      99
                      108

                      0900
                      Total new obligations
                      103
                      116
                      127

                      Budgetary resources:

                      Unobligated balance:

                      1000
                      Unobligated balance brought forward, Oct 1
                      82
                      81
                      90

                      1021
                      Recoveries of prior year unpaid obligations
                      2
                      2
                      2

                      1050
                      Unobligated balance (total)
                      84
                      83
                      92

                      Budget authority:

                      Appropriations, mandatory:

                      1201
                      Appropriation (special or trust fund)
                      106
                      124
                      124

                      1203
                      Appropriation (previously unavailable)
                      2
                      8
                      9

                      1232
                      Appropriations and/or unobligated balance of appropriations temporarily reduced
                      –8
                      –9

                      1260
                      Appropriations, mandatory (total)
                      100
                      123
                      133

                      1900
                      Budget authority (total)
                      100
                      123
                      133

                      1930
                      Total budgetary resources available
                      184
                      206
                      225

                      Memorandum (non-add) entries:

                      1941
                      Unexpired unobligated balance, end of year
                      81
                      90
                      98

                      Change in obligated balance:

                      Unpaid obligations:

                      3000
                      Unpaid obligations, brought forward, Oct 1
                      27
                      26
                      19

                      3010
                      Obligations incurred, unexpired accounts
                      103
                      116
                      127

                      3020
                      Outlays (gross)
                      –102
                      –121
                      –132

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

                      3050
                      Unpaid obligations, end of year
                      26
                      19
                      12

                      Memorandum (non-add) entries:

                      3100
                      Obligated balance, start of year
                      27
                      26
                      19

                      3200
                      Obligated balance, end of year
                      26
                      19
                      12

                      Budget authority and outlays, net:

                      Mandatory:

                      4090
                      Budget authority, gross
                      100
                      123
                      133

                      Outlays, gross:

                      4100
                      Outlays from new mandatory authority
                      83
                      39
                      40

                      4101
                      Outlays from mandatory balances
                      19
                      82
                      92

                      4110
                      Outlays, gross (total)
                      102
                      121
                      132

                      4180
                      Budget authority, net (total)
                      100
                      123
                      133

                      4190
                      Outlays, net (total)
                      102
                      121
                      132

                      Memorandum (non-add) entries:

                      5000
                      Total investments, SOY: Federal securities: Par value
                      62
                      115
                      115

                      5001
                      Total investments, EOY: Federal securities: Par value
                      115
                      115
                      115

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

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

             The OFR's public research products include an Annual Report, the OFR Working Papers, Staff Discussion Papers, and Briefs, as well as products for the Council that the Council may make
                public. These products are made available to the public on the OFR website. The OFR coordinates among the Council member agencies
                by facilitating data requests, promoting a culture of data sharing, and enhancing the quality, consistency, and usability
                of financial data available to member agencies. The products and services developed by the OFR are designed to provide both
                direct monetary and risk-reduction value to constituents.

             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 Chair 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 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 $9.5
                million in 2016.

             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 020–5590–0–2–376
                      2014 actual
                      2015 est.
                      2016 est.

                      Direct obligations:

                      Personnel compensation:

                      11.1
                      Full-time permanent
                      26
                      34
                      38

                      11.3
                      Other than full-time permanent
                      1
                      1
                      1

                      11.9
                      Total personnel compensation
                      27
                      35
                      39

                      12.1
                      Civilian personnel benefits
                      9
                      11
                      13

                      23.1
                      Rental payments to GSA
                      4
                      4
                      5

                      23.3
                      Communications, utilities, and miscellaneous charges
                      2
                      2
                      2

                      25.1
                      Advisory and assistance services
                      12
                      14
                      14

                      25.3
                      Other goods and services from Federal sources
                      26
                      24
                      26

                      26.0
                      Supplies and materials
                      5
                      6
                      6

                      31.0
                      Equipment
                      17
                      19
                      21

                      99.0
                      Direct obligations
                      102
                      115
                      126

                      99.5
                      Below reporting threshold
                      1
                      1
                      1

                      99.9
                      Total new obligations
                      103
                      116
                      127

          Employment Summary

                      Identification code 020–5590–0–2–376
                      2014 actual
                      2015 est.
                      2016 est.

                      1001
                      Direct civilian full-time equivalent employment
                      189
                      257
                      301

             Presidential Election Campaign Fund

             Special and Trust Fund Receipts (in millions of dollars)

                      Identification code 020–5081–0–2–808
                      2014 actual
                      2015 est.
                      2016 est.

                      0100
                      Balance, start of year

                      2
                      4

                      Adjustments:

                      0191
                      Adjustment for FY13 sequestered amount
                      2

                      0199
                      Balance, start of year
                      2
                      2
                      4

                      Receipts:

                      0200
                      Presidential Election Campaign Fund
                      30
                      50
                      50

                      0400
                      Total: Balances and collections
                      32
                      52
                      54

                      Appropriations:

                      0500
                      Presidential Election Campaign Fund
                      –30
                      –50
                      –50

                      0501
                      Presidential Election Campaign Fund
                      –2
                      –2
                      –4

                      0502
                      Presidential Election Campaign Fund
                      2
                      4

                      0599
                      Total appropriations
                      –30
                      –48
                      –54

                      0799
                      Balance, end of year
                      2
                      4

          Program and Financing (in millions of dollars)

                      Identification code 020–5081–0–2–808
                      2014 actual
                      2015 est.
                      2016 est.

                      Obligations by program activity:

                      0001
                      Presidential Election Campaigns

                      47
                      204

                      0003
                      NIH Pediatric Research Fund Transfer
                      38
                      1
                      1

                      0900
                      Total new obligations (object class 41.0)
                      38
                      48
                      205

                      Budgetary resources:

                      Unobligated balance:

                      1000
                      Unobligated balance brought forward, Oct 1
                      270
                      260
                      260

                      1020
                      Adjustment of unobligated bal brought forward, Oct 1
                      –2

                      1050
                      Unobligated balance (total)
                      268
                      260
                      260

                      Budget authority:

                      Appropriations, mandatory:

                      1201
                      Appropriation (special or trust fund)
                      30
                      50
                      50

                      1203
                      Appropriation (Sequestration pop-up, Authorizing Committee)
                      2
                      2
                      4

                      1232
                      Appropriations and/or unobligated balance of appropriations temporarily reduced
                      –2
                      –4

                      1260
                      Appropriations, mandatory (total)
                      30
                      48
                      54

                      1930
                      Total budgetary resources available
                      298
                      308
                      314

                      Memorandum (non-add) entries:

                      1941
                      Unexpired unobligated balance, end of year
                      260
                      260
                      109

                      Change in obligated balance:

                      Unpaid obligations:

                      3000
                      Unpaid obligations, brought forward, Oct 1

                      8

                      3010
                      Obligations incurred, unexpired accounts
                      38
                      48
                      205

                      3020
                      Outlays (gross)
                      –38
                      –40
                      –205

                      3050
                      Unpaid obligations, end of year

                      8
                      8

                      Memorandum (non-add) entries:

                      3100
                      Obligated balance, start of year

                      8

                      3200
                      Obligated balance, end of year

                      8
                      8

                      Budget authority and outlays, net:

                      Mandatory:

                      4090
                      Budget authority, gross
                      30
                      48
                      54

                      Outlays, gross:

                      4100
                      Outlays from new mandatory authority

                      2
                      4

                      4101
                      Outlays from mandatory balances
                      38
                      38
                      201

                      4110
                      Outlays, gross (total)
                      38
                      40
                      205

                      4180
                      Budget authority, net (total)
                      30
                      48
                      54

                      4190
                      Outlays, net (total)
                      38
                      40
                      205

             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 PECF annually. The Department of the Treasury
                collects the income tax designations and makes distributions from the PECF to qualified presidential candidates and, starting
                in 2014, to the Pediatric Research Initiative Fund at the National Institutes of Health (NIH). 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. Current uses of the PECF are given below.

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

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

             Nominating Party Conventions._On April 3, 2014, the President signed into law the Gabriella Miller Kids First Research Act, P.L. 113–94. This Act amended
                the Internal Revenue Code to terminate the entitlement of any political party to a payment from the PECF for a presidential
                nominating convention. The Act also mandated the transfer of amounts in the PECF for nominating party conventions to a newly
                created 10-Year Pediatric Research Initiative Fund at NIH and authorized appropriations for the new Fund.

             Pay for Success

             Pay for Success

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

                      Identification code 020–0113–4–1–808
                      2014 actual
                      2015 est.
                      2016 est.

                      Obligations by program activity:

                      0001
                      Pay for Success Programs

                      21

                      0002
                      Administrative Functions

                      8

                      0900
                      Total new obligations

                      29

                      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

                      271

                      Change in obligated balance:

                      Unpaid obligations:

                      3010
                      Obligations incurred, unexpired accounts

                      29

                      3020
                      Outlays (gross)

                      –29

                      Budget authority and outlays, net:

                      Mandatory:

                      4090
                      Budget authority, gross

                      300

                      Outlays, gross:

                      4100
                      Outlays from new mandatory authority

                      29

                      4180
                      Budget authority, net (total)

                      300

                      4190
                      Outlays, net (total)

                      29

             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 PFS 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.

          Object Classification (in millions of dollars)

                      Identification code 020–0113–4–1–808
                      2014 actual
                      2015 est.
                      2016 est.

                      Direct obligations:

                      11.1
                      Personnel compensation: Full-time permanent

                      1

                      25.2
                      Other services from non-Federal sources

                      6

                      25.3
                      Other goods and services from Federal sources

                      1

                      41.0
                      Grants, subsidies, and contributions

                      21

                      99.9
                      Total new obligations

                      29

          Employment Summary

                      Identification code 020–0113–4–1–808
                      2014 actual
                      2015 est.
                      2016 est.

                      1001
                      Direct civilian full-time equivalent employment

                      7

             Exchange Stabilization Fund

             Program and Financing (in millions of dollars)

                      Identification code 020–4444–0–3–155
                      2014 actual
                      2015 est.
                      2016 est.

                      Budgetary resources:

                      Unobligated balance:

                      1000
                      Unobligated balance brought forward, Oct 1
                      42,394
                      40,507
                      40,624

                      1021
                      Recoveries of prior year unpaid obligations
                      1,820

                      1026
                      Adjustment for change in allocation of trust fund limitation or foreign exchange valuation
                      –3,806

                      1050
                      Unobligated balance (total)
                      40,408
                      40,507
                      40,624

                      Budget authority:

                      Spending authority from offsetting collections, mandatory:

                      1800
                      Collected
                      99
                      117
                      160

                      1850
                      Spending auth from offsetting collections, mand (total)
                      99
                      117
                      160

                      1930
                      Total budgetary resources available
                      40,507
                      40,624
                      40,784

                      Memorandum (non-add) entries:

                      1941
                      Unexpired unobligated balance, end of year
                      40,507
                      40,624
                      40,784

                      Change in obligated balance:

                      Unpaid obligations:

                      3000
                      Unpaid obligations, brought forward, Oct 1
                      59,384
                      57,564
                      57,564

                      3040
                      Recoveries of prior year unpaid obligations, unexpired
                      –1,820

                      3050
                      Unpaid obligations, end of year
                      57,564
                      57,564
                      57,564

                      Memorandum (non-add) entries:

                      3100
                      Obligated balance, start of year
                      59,384
                      57,564
                      57,564

                      3200
                      Obligated balance, end of year
                      57,564
                      57,564
                      57,564

                      Budget authority and outlays, net:

                      Mandatory:

                      4090
                      Budget authority, gross
                      99
                      117
                      160

                      Offsets against gross budget authority and outlays:

                      Offsetting collections (collected) from:

                      4121
                      Interest on Federal securities
                      –8
                      –12
                      –35

                      4123
                      Non-Federal sources
                      –91
                      –105
                      –125

                      4130
                      Offsets against gross budget authority and outlays (total)
                      –99
                      –117
                      –160

                      4170
                      Outlays, net (mandatory)
                      –99
                      –117
                      –160

                      4190
                      Outlays, net (total)
                      –99
                      –117
                      –160

                      Memorandum (non-add) entries:

                      5000
                      Total investments, SOY: Federal securities: Par value
                      22,669
                      22,649
                      22,647

                      5001
                      Total investments, EOY: Federal securities: Par value
                      22,649
                      22,647
                      22,664

             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 2015 and 2016 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 020–4444–0–3–155
                      2013 actual
                      2014 actual

                      ASSETS:

                      Federal assets:

                      Investments in US securities:

                      1102
                      Treasury securities, par
                      22,669
                      22,649

                      1201
                      Non-Federal assets: Foreign Currency Investments
                      24,221
                      22,343

                      1801
                      Other Federal assets: Special Drawing Rights
                      54,973
                      53,154

                      1999
                      Total assets
                      101,863
                      98,146

                      LIABILITIES:

                      2207
                      Non-Federal liabilities: Other
                      59,384
                      57,564

                      NET POSITION:

                      3100
                      Unexpended appropriations
                      200
                      200

                      3300
                      Cumulative results of operations
                      42,279
                      40,382

                      3999
                      Total net position
                      42,479
                      40,582

                      4999
                      Total liabilities and net position
                      101,863
                      98,146

             Working Capital Fund

             Program and Financing (in millions of dollars)

                      Identification code 020–4501–0–4–803
                      2014 actual
                      2015 est.
                      2016 est.

                      Obligations by program activity:

                      0810
                      Working capital fund
                      14

                      Budgetary resources:

                      Unobligated balance:

                      1000
                      Unobligated balance brought forward, Oct 1
                      30

                      1010
                      Unobligated balance transfer to other accts [020–4560]
                      –55

                      1021
                      Recoveries of prior year unpaid obligations
                      39

                      1050
                      Unobligated balance (total)
                      14

                      Budget authority:

                      Spending authority from offsetting collections, discretionary:

                      1700
                      Collected
                      6

                      1701
                      Change in uncollected payments, Federal sources
                      –6

                      1930
                      Total budgetary resources available
                      14

                      Change in obligated balance:

                      Unpaid obligations:

                      3000
                      Unpaid obligations, brought forward, Oct 1
                      81

                      3010
                      Obligations incurred, unexpired accounts
                      14

                      3020
                      Outlays (gross)
                      –32

                      3030
                      Unpaid obligations transferred to other accts [020–4560]
                      –24

                      3040
                      Recoveries of prior year unpaid obligations, unexpired
                      –39

                      Uncollected payments:

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

                      3070
                      Change in uncollected pymts, Fed sources, unexpired
                      6

                      Memorandum (non-add) entries:

                      3100
                      Obligated balance, start of year
                      75

                      Budget authority and outlays, net:

                      Discretionary:

                      Outlays, gross:

                      4011
                      Outlays from discretionary balances
                      32

                      Offsets against gross budget authority and outlays:

                      Offsetting collections (collected) from:

                      4030
                      Federal sources
                      –6

                      Additional offsets against gross budget authority only:

                      4050
                      Change in uncollected pymts, Fed sources, unexpired
                      6

                      4080
                      Outlays, net (discretionary)
                      26

                      4190
                      Outlays, net (total)
                      26

          Object Classification (in millions of dollars)

                      Identification code 020–4501–0–4–803
                      2014 actual
                      2015 est.
                      2016 est.

                      Reimbursable obligations:

                      11.1
                      Personnel compensation: Full-time permanent
                      1

                      25.1
                      Advisory and assistance services
                      1

                      25.2
                      Other services from non-Federal sources
                      3

                      25.3
                      Other goods and services from Federal sources
                      9

                      99.9
                      Total new obligations
                      14

          Employment Summary

                      Identification code 020–4501–0–4–803
                      2014 actual
                      2015 est.
                      2016 est.

                      2001
                      Reimbursable civilian full-time equivalent employment
                      5

             Treasury Franchise Fund

             Program and Financing (in millions of dollars)

                      Identification code 020–4560–0–4–803
                      2014 actual
                      2015 est.
                      2016 est.

                      Obligations by program activity:

                      0802
                      Financial Management Administrative Support Service
                      129
                      141
                      169

                      0804
                      Information Technology Services
                      172
                      164
                      166

                      0806
                      Shared Services Program
                      165
                      214
                      211

                      0900
                      Total new obligations
                      466
                      519
                      546

                      Budgetary resources:

                      Unobligated balance:

                      1000
                      Unobligated balance brought forward, Oct 1
                      98
                      148
                      172

                      1011
                      Unobligated balance transfer from other acct [020–4501]
                      55

                      1021
                      Recoveries of prior year unpaid obligations
                      3
                      22
                      25

                      1050
                      Unobligated balance (total)
                      156
                      170
                      197

                      Budget authority:

                      Spending authority from offsetting collections, discretionary:

                      1700
                      Collected
                      473
                      521
                      556

                      1701
                      Change in uncollected payments, Federal sources
                      –15

                      1750
                      Spending auth from offsetting collections, disc (total)
                      458
                      521
                      556

                      1930
                      Total budgetary resources available
                      614
                      691
                      753

                      Memorandum (non-add) entries:

                      1941
                      Unexpired unobligated balance, end of year
                      148
                      172
                      207

                      Change in obligated balance:

                      Unpaid obligations:

                      3000
                      Unpaid obligations, brought forward, Oct 1
                      64
                      132
                      36

                      3010
                      Obligations incurred, unexpired accounts
                      466
                      519
                      546

                      3020
                      Outlays (gross)
                      –419
                      –593
                      –555

                      3031
                      Unpaid obligations transferred from other accts [020–4501]
                      24

                      3040
                      Recoveries of prior year unpaid obligations, unexpired
                      –3
                      –22
                      –25

                      3050
                      Unpaid obligations, end of year
                      132
                      36
                      2

                      Uncollected payments:

                      3060
                      Uncollected pymts, Fed sources, brought forward, Oct 1
                      –62
                      –47
                      –47

                      3070
                      Change in uncollected pymts, Fed sources, unexpired
                      15

                      3090
                      Uncollected pymts, Fed sources, end of year
                      –47
                      –47
                      –47

                      Memorandum (non-add) entries:

                      3100
                      Obligated balance, start of year
                      2
                      85
                      –11

                      3200
                      Obligated balance, end of year
                      85
                      –11
                      –45

                      Budget authority and outlays, net:

                      Discretionary:

                      4000
                      Budget authority, gross
                      458
                      521
                      556

                      Outlays, gross:

                      4010
                      Outlays from new discretionary authority
                      365
                      448
                      478

                      4011
                      Outlays from discretionary balances
                      54
                      145
                      77

                      4020
                      Outlays, gross (total)
                      419
                      593
                      555

                      Offsets against gross budget authority and outlays:

                      Offsetting collections (collected) from:

                      4030
                      Federal sources
                      –473
                      –521
                      –556

                      Additional offsets against gross budget authority only:

                      4050
                      Change in uncollected pymts, Fed sources, unexpired
                      15

                      4080
                      Outlays, net (discretionary)
                      –54
                      72
                      –1

                      4190
                      Outlays, net (total)
                      –54
                      72
                      –1

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

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

          Object Classification (in millions of dollars)

                      Identification code 020–4560–0–4–803
                      2014 actual
                      2015 est.
                      2016 est.

                      Reimbursable obligations:

                      Personnel compensation:

                      11.1
                      Full-time permanent
                      117
                      141
                      153

                      11.3
                      Other than full-time permanent
                      1
                      1
                      1

                      11.5
                      Other personnel compensation
                      3
                      4
                      5

                      11.9
                      Total personnel compensation
                      121
                      146
                      159

                      12.1
                      Civilian personnel benefits
                      38
                      36
                      41

                      21.0
                      Travel and transportation of persons
                      1
                      2
                      2

                      23.1
                      Rental payments to GSA

                      5
                      5

                      23.3
                      Communications, utilities, and miscellaneous charges
                      42
                      67
                      67

                      25.1
                      Advisory and assistance services
                      27
                      26
                      27

                      25.2
                      Other services from non-Federal sources
                      57
                      13
                      13

                      25.3
                      Other goods and services from Federal sources
                      69
                      93
                      102

                      25.7
                      Operation and maintenance of equipment
                      71
                      90
                      90

                      26.0
                      Supplies and materials
                      1
                      1
                      1

                      31.0
                      Equipment
                      38
                      40
                      39

                      99.0
                      Reimbursable obligations
                      465
                      519
                      546

                      99.5
                      Below reporting threshold
                      1

                      99.9
                      Total new obligations
                      466
                      519
                      546

          Employment Summary

                      Identification code 020–4560–0–4–803
                      2014 actual
                      2015 est.
                      2016 est.

                      2001
                      Reimbursable civilian full-time equivalent employment
                      1,460
                      1,643
                      1,786

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

             Program and Financing (in millions of dollars)

                      Identification code 020–0140–0–1–271
                      2014 actual
                      2015 est.
                      2016 est.

                      Obligations by program activity:

                      0001
                      Grants for Specified Energy Property in Lieu of Tax Credits, Rec (Direct)
                      3,346
                      2,007
                      1,162

                      0900
                      Total new obligations (object class 41.0)
                      3,346
                      2,007
                      1,162

                      Budgetary resources:

                      Unobligated balance:

                      1000
                      Unobligated balance brought forward, Oct 1

                      1
                      1

                      Budget authority:

                      Appropriations, mandatory:

                      1200
                      Appropriation
                      3,601
                      2,131
                      1,162

                      1230
                      Appropriations and/or unobligated balance of appropriations permanently reduced
                      –259
                      –124

                      1260
                      Appropriations, mandatory (total)
                      3,342
                      2,007
                      1,162

                      Spending authority from offsetting collections, mandatory:

                      1800
                      Collected
                      5

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

                      1900
                      Budget authority (total)
                      3,347
                      2,007
                      1,162

                      1930
                      Total budgetary resources available
                      3,347
                      2,008
                      1,163

                      Memorandum (non-add) entries:

                      1941
                      Unexpired unobligated balance, end of year
                      1
                      1
                      1

                      Change in obligated balance:

                      Unpaid obligations:

                      3000
                      Unpaid obligations, brought forward, Oct 1
                      32
                      50
                      50

                      3010
                      Obligations incurred, unexpired accounts
                      3,346
                      2,007
                      1,162

                      3020
                      Outlays (gross)
                      –3,328
                      –2,007
                      –1,162

                      3050
                      Unpaid obligations, end of year
                      50
                      50
                      50

                      Memorandum (non-add) entries:

                      3100
                      Obligated balance, start of year
                      32
                      50
                      50

                      3200
                      Obligated balance, end of year
                      50
                      50
                      50

                      Budget authority and outlays, net:

                      Mandatory:

                      4090
                      Budget authority, gross
                      3,347
                      2,007
                      1,162

                      Outlays, gross:

                      4100
                      Outlays from new mandatory authority
                      3,296
                      1,956
                      1,162

                      4101
                      Outlays from mandatory balances
                      32
                      51

                      4110
                      Outlays, gross (total)
                      3,328
                      2,007
                      1,162

                      Offsets against gross budget authority and outlays:

                      Offsetting collections (collected) from:

                      4123
                      Non-Federal sources
                      –5

                      4180
                      Budget authority, net (total)
                      3,342
                      2,007
                      1,162

                      4190
                      Outlays, net (total)
                      3,323
                      2,007
                      1,162

             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 began 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 both the investment tax credit and the renewable
                energy production tax credit with respect to the same property. The Tax Relief, Unemployment Insurance Reauthorization and
                Job Creation Act of 2010 (Public Law 111–312), Section 707(a) extended for one year, through 2011, the time within which certain
                eligible property must be placed in service or start construction.

             Community Development Financial Institutions Fund Program AccountTo carry out the Riegle Community Development and Regulatory Improvements Act of 1994 (subtitle A of title I of Public Law
             103–325), including services authorized by section 3109 of title 5, United States Code, but at rates for individuals not to
             exceed the per diem rate equivalent to the rate for EX-3, [$230,500,000] $233,523,000. Of the amount appropriated under this heading—

          (1) not less than [$152,400,000] $157,593,000, notwithstanding section 108(e) of Public Law 103–325 (12 U.S.C. 4707(e)) with regard to Small and/or Emerging Community
             Development Financial Institutions Assistance awards, is available until September 30, [2016] 2017, for financial assistance and technical assistance under subparagraphs (A) and (B) of section 108(a)(1), respectively, of
             Public Law 103–325 (12 U.S.C. 4707(a)(1)(A) and (B)), of which up to $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;

          (2) not less than [$15,000,000] $16,000,000, notwithstanding section 108(e) of Public Law 103–325 (12 U.S.C. 4707(e)), is available until September 30, [2016] 2017, 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;

          [(3) not less than $18,000,000 is available until September 30, 2016, for the Bank Enterprise Award program;]
          ([4]3) not less than [$22,000,000] $35,000,000, notwithstanding subsections (d) and (e) of section 108 of Public Law 103–325 (12 U.S.C. 4707(d) and (e)), is available until
             September 30, [2016] 2017, 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;

          ([5]4) up to [$23,100,000] $24,930,000 is available until September 30, [2015] 2017, for administrative expenses, including administration of CDFI fund programs including the Capital Magnet Fund and the New Markets Tax Credit Program, of which up to $1,000,000 is for capacity building to expand CDFI investments in underserved
             areas, and up to $300,000 is for administrative expenses to carry out the direct loan program; and

          ([6]5) during fiscal year [2015] 2016, none of the funds available under this heading are available for the cost, as defined in section 502 of the Congressional
             Budget Act of 1974, of commitments to guarantee bonds and notes under section 114A of the Riegle Community Development and
             Regulatory Improvement Act of 1994 (12 U.S.C. 4713a): Provided, That commitments to guarantee bonds and notes under such section 114A shall not exceed [$750,000,000: Provided further, That such section 114A shall remain in effect until September 30, 2015] $1,000,000,000. (Department of the Treasury Appropriations Act, 2015.)
          Program and Financing (in millions of dollars)

                      Identification code 020–1881–0–1–451
                      2014 actual
                      2015 est.
                      2016 est.

                      Obligations by program activity:

                      0009
                      General Administrative Expenses
                      28
                      23
                      25

                      0012
                      Financial Assistance
                      149
                      149
                      155

                      0014
                      Native American/Hawaiian Program
                      12
                      15
                      16

                      0026
                      Healthy Food Initiative
                      23
                      22
                      35

                      0028
                      Bank Enterprise Award
                      35
                      18

                      0091
                      Direct program activities, subtotal
                      247
                      227
                      231

                      Credit program obligations:

                      0701
                      Direct loan subsidy
                      2
                      3
                      3

                      0705
                      Reestimates of direct loan subsidy

                      1

                      0706
                      Interest on reestimates of direct loan subsidy

                      1

                      0791
                      Direct program activities, subtotal
                      2
                      5
                      3

                      0900
                      Total new obligations
                      249
                      232
                      234

                      Budgetary resources:

                      Unobligated balance:

                      1000
                      Unobligated balance brought forward, Oct 1
                      33
                      16
                      22

                      1001
                      Discretionary unobligated balance brought fwd, Oct 1
                      33
                      16

                      1021
                      Recoveries of prior year unpaid obligations
                      4
                      5
                      5

                      1050
                      Unobligated balance (total)
                      37
                      21
                      27

                      Budget authority:

                      Appropriations, discretionary:

                      1100
                      Appropriation
                      226
                      231
                      234

                      1160
                      Appropriation, discretionary (total)
                      226
                      231
                      234

                      Appropriations, mandatory:

                      1200
                      Appropriation
                      1
                      1
                      64

                      1260
                      Appropriations, mandatory (total)
                      1
                      1
                      64

                      Spending authority from offsetting collections, discretionary:

                      1700
                      Collected
                      1
                      1
                      1

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

                      1900
                      Budget authority (total)
                      228
                      233
                      299

                      1930
                      Total budgetary resources available
                      265
                      254
                      326

                      Memorandum (non-add) entries:

                      1941
                      Unexpired unobligated balance, end of year
                      16
                      22
                      92

                      Change in obligated balance:

                      Unpaid obligations:

                      3000
                      Unpaid obligations, brought forward, Oct 1
                      188
                      214
                      213

                      3010
                      Obligations incurred, unexpired accounts
                      249
                      232
                      234

                      3011
                      Obligations incurred, expired accounts
                      1

                      3020
                      Outlays (gross)
                      –219
                      –228
                      –275

                      3040
                      Recoveries of prior year unpaid obligations, unexpired
                      –4
                      –5
                      –5

                      3041
                      Recoveries of prior year unpaid obligations, expired
                      –1

                      3050
                      Unpaid obligations, end of year
                      214
                      213
                      167

                      Memorandum (non-add) entries:

                      3100
                      Obligated balance, start of year
                      188
                      214
                      213

                      3200
                      Obligated balance, end of year
                      214
                      213
                      167

                      Budget authority and outlays, net:

                      Discretionary:

                      4000
                      Budget authority, gross
                      227
                      232
                      235

                      Outlays, gross:

                      4010
                      Outlays from new discretionary authority
                      17
                      70
                      71

                      4011
                      Outlays from discretionary balances
                      202
                      157
                      140

                      4020
                      Outlays, gross (total)
                      219
                      227
                      211

                      Offsets against gross budget authority and outlays:

                      Offsetting collections (collected) from:

                      4033
                      Non-Federal sources
                      –3
                      –1
                      –1

                      Additional offsets against gross budget authority only:

                      4052
                      Offsetting collections credited to expired accounts
                      2

                      4070
                      Budget authority, net (discretionary)
                      226
                      231
                      234

                      4080
                      Outlays, net (discretionary)
                      216
                      226
                      210

                      Mandatory:

                      4090
                      Budget authority, gross
                      1
                      1
                      64

                      Outlays, gross:

                      4100
                      Outlays from new mandatory authority

                      63

                      4101
                      Outlays from mandatory balances

                      1
                      1

                      4110
                      Outlays, gross (total)

                      1
                      64

                      4180
                      Budget authority, net (total)
                      227
                      232
                      298

                      4190
                      Outlays, net (total)
                      216
                      227
                      274

                      Memorandum (non-add) entries:

                      5010
                      Total investments, SOY: non-Fed securities: Market value
                      18
                      17
                      18

                      5011
                      Total investments, EOY: non-Fed securities: Market value
                      17
                      18

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

                      Identification code 020–1881–0–1–451
                      2014 actual
                      2015 est.
                      2016 est.

                      Direct loan levels supportable by subsidy budget authority:

                      115001
                      Community Development Financial Institutions Prog Fin Assist.
                      17
                      25
                      25

                      115002
                      Bond Guarantee Program
                      200
                      750
                      1,000

                      115999
                      Total direct loan levels
                      217
                      775
                      1,025

                      Direct loan subsidy (in percent):

                      132001
                      Community Development Financial Institutions Prog Fin Assist.
                      8.89
                      12.41
                      12.38

                      132002
                      Bond Guarantee Program
                      –2.72
                      0.00
                      0.00

                      132999
                      Weighted average subsidy rate
                      –1.81
                      0.40
                      0.30

                      Direct loan subsidy budget authority:

                      133001
                      Community Development Financial Institutions Prog Fin Assist.
                      2
                      3
                      3

                      133002
                      Bond Guarantee Program
                      –5

                      133999
                      Total subsidy budget authority
                      –3
                      3
                      3

                      Direct loan subsidy outlays:

                      134001
                      Community Development Financial Institutions Prog Fin Assist.
                      3
                      1
                      4

                      134999
                      Total subsidy outlays
                      3
                      1
                      4

                      Direct loan reestimates:

                      135001
                      Community Development Financial Institutions Prog Fin Assist.
                      –7

                      135999
                      Total direct loan reestimates
                      –7

             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 2016 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 2016 and requests
                $5 billion of allocation authority per year, as well as authority to offset Alternative Minimum Tax liability.

             The CDFI Fund's Bond Guarantee Program, established in the Small Business Jobs Act of 2010 (Public Law 111–240), supports
                CDFI lending and investment activity by providing a source of long-term capital in low-income and underserved communities.
                The proceeds of guaranteed bonds 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, with an annual guarantee level not to exceed $1 billion. The Budget also proposes reforms to
                the Bond Guarantee program to increase participation and ensure credit-worthy CDFIs have access to this important source of
                capital while continuing to maintain strong protections against credit risk. The CDFI Bond Guarantee program will continue
                to operate at no budgetary cost for new issuances.

             The 2016 Budget proposes an increase of $2 million in the administrative budget to support a second round of award funding
                for the Capital Magnet Fund pursuant to the direction by the Federal Housing Finance Agency for Fannie Mae and Freddie to
                begin allocating funds for the program as authorized by the Housing and Economic Recovery Act of 2008 (P.L. 110–289).

             The President is again asking Congress to revive an authority enabling him to submit fast-track proposals to reorganize or
                consolidate Federal programs and agencies in order to reduce the size of Government or cut costs. The Budget includes a variety
                of proposed reforms across government designed to drive efficiency and accountability, prevent duplication, and make government
                work better and smarter for the American people. One of these reorganizations the President would propose with this authority
                reiterates his previous proposal to consolidate Federal business and trade programs into one more efficient and effective
                department dedicated to promoting U.S. competitiveness, exports, and American businesses and jobs. The proposal would integrate
                the six Federal agencies that focus primarily on business and trade, along with other related programs. These include the
                Department of Commerce's core business and trade functions, the Small Business Administration, the Office of the U.S. Trade
                Representative, the Export-Import Bank, the Overseas Private Investment Corporation, and the U.S. Trade and Development Agency,
                as well as rural business programs at the Department of Agriculture, Treasury's Community Development Financial Institution
                Program, and statistical agencies at the Department of Labor and National Science Foundation. To strengthen the new department's
                focus on business and economic growth, the National Oceanic and Atmospheric Administration would be consolidated into the
                Department of Interior, strengthening stewardship and conservation efforts and enhancing scientific resources. The Budget
                schedules for these agencies and programs continue to reflect them in their current alignment.

          Object Classification (in millions of dollars)

                      Identification code 020–1881–0–1–451
                      2014 actual
                      2015 est.
                      2016 est.

                      Direct obligations:

                      11.1
                      Personnel compensation: Full-time permanent
                      8
                      8
                      8

                      12.1
                      Civilian personnel benefits
                      3
                      2
                      2

                      25.1
                      Advisory and assistance services
                      9
                      8
                      9

                      25.3
                      Other goods and services from Federal sources
                      7
                      5
                      7

                      25.5
                      Research and development contracts

                      2

                      31.0
                      Equipment
                      4

                      41.0
                      Grants, subsidies, and contributions
                      218
                      207
                      208

                      99.9
                      Total new obligations
                      249
                      232
                      234

          Employment Summary

                      Identification code 020–1881–0–1–451
                      2014 actual
                      2015 est.
                      2016 est.

                      1001
                      Direct civilian full-time equivalent employment
                      75
                      75
                      75

             Community Development Financial Institutions Fund Direct Loan Financing Account

             Program and Financing (in millions of dollars)

                      Identification code 020–4088–0–3–451
                      2014 actual
                      2015 est.
                      2016 est.

                      Obligations by program activity:

                      Credit program obligations:

                      0710
                      Direct loan obligations
                      217
                      774
                      1,025

                      0713
                      Payment of interest to Treasury
                      3
                      1
                      1

                      0740
                      Negative subsidy obligations
                      5

                      0742
                      Downward reestimate paid to receipt account
                      7
                      2

                      0743
                      Interest on downward reestimates
                      1

                      0900
                      Total new obligations
                      233
                      777
                      1,026

                      Budgetary resources:

                      Unobligated balance:

                      1021
                      Recoveries of prior year unpaid obligations
                      1

                      1024
                      Unobligated balance of borrowing authority withdrawn
                      –1

                      Financing authority:

                      Borrowing authority, mandatory:

                      1400
                      Borrowing authority
                      229
                      772
                      1,022

                      1440
                      Borrowing authority, mandatory (total)
                      229
                      772
                      1,022

                      Spending authority from offsetting collections, mandatory:

                      1800
                      Collected
                      11
                      13
                      12

                      1801
                      Change in uncollected payments, Federal sources
                      –3
                      2
                      1

                      1825
                      Spending authority from offsetting collections applied to repay debt
                      –4
                      –10
                      –9

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

                      1900
                      Financing authority (total)
                      233
                      777
                      1,026

                      1930
                      Total budgetary resources available
                      233
                      777
                      1,026

                      Change in obligated balance:

                      Unpaid obligations:

                      3000
                      Unpaid obligations, brought forward, Oct 1
                      345
                      513
                      1,105

                      3010
                      Obligations incurred, unexpired accounts
                      233
                      777
                      1,026

                      3020
                      Financing disbursements (gross)
                      –64
                      –185
                      –381

                      3040
                      Recoveries of prior year unpaid obligations, unexpired
                      –1

                      3050
                      Unpaid obligations, end of year
                      513
                      1,105
                      1,750

                      Uncollected payments:

                      3060
                      Uncollected pymts, Fed sources, brought forward, Oct 1
                      –4
                      –1
                      –3

                      3070
                      Change in uncollected pymts, Fed sources, unexpired
                      3
                      –2
                      –1

                      3090
                      Uncollected pymts, Fed sources, end of year
                      –1
                      –3
                      –4

                      Memorandum (non-add) entries:

                      3100
                      Obligated balance, start of year
                      341
                      512
                      1,102

                      3200
                      Obligated balance, end of year
                      512
                      1,102
                      1,746

                      Financing authority and disbursements, net:

                      Mandatory:

                      4090
                      Financing authority, gross
                      233
                      777
                      1,026

                      Financing disbursements:

                      4110
                      Financing disbursements, gross
                      64
                      185
                      381

                      Offsets against gross financing authority and disbursements:

                      Offsetting collections (collected) from:

                      4120
                      Federal sources
                      –4
                      –3
                      –4

                      4122
                      Interest on uninvested funds
                      –2

                      4123
                      Non-Federal sources - Interest repayments
                      –3
                      –1
                      –1

                      4123
                      Non-Federal sources - Principal Repayments
                      –2
                      –9
                      –7

                      4130
                      Offsets against gross financing auth and disbursements (total)
                      –11
                      –13
                      –12

                      Additional offsets against financing authority only (total):

                      4140
                      Change in uncollected pymts, Fed sources, unexpired
                      3
                      –2
                      –1

                      4160
                      Financing authority, net (mandatory)
                      225
                      762
                      1,013

                      4170
                      Financing disbursements, net (mandatory)
                      53
                      172
                      369

                      4180
                      Financing authority, net (total)
                      225
                      762
                      1,013

                      4190
                      Financing disbursements, net (total)
                      53
                      172
                      369

          Status of Direct Loans (in millions of dollars)

                      Identification code 020–4088–0–3–451
                      2014 actual
                      2015 est.
                      2016 est.

                      Position with respect to appropriations act limitation on obligations:

                      1111
                      Direct loan obligations from current-year authority
                      217
                      774
                      1,025

                      1150
                      Total direct loan obligations
                      217
                      774
                      1,025

                      Cumulative balance of direct loans outstanding:

                      1210
                      Outstanding, start of year
                      54
                      66
                      72

                      1231
                      Disbursements: Direct loan disbursements
                      17
                      15
                      68

                      1251
                      Repayments: Repayments and prepayments
                      –3
                      –8
                      –8

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

                      1290
                      Outstanding, end of year
                      66
                      72
                      130

          Balance Sheet (in millions of dollars)

                      Identification code 020–4088–0–3–451
                      2013 actual
                      2014 actual

                      ASSETS:

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

                      1401
                      Direct loans receivable, gross
                      54
                      66

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

                      1499
                      Net present value of assets related to direct loans
                      37
                      53

                      1999
                      Total assets
                      37
                      53

                      LIABILITIES:

                      2103
                      Federal liabilities: Debt
                      37
                      53

                      4999
                      Total liabilities and net position
                      37
                      53

             Office of Financial Stability

             Program and Financing (in millions of dollars)

                      Identification code 020–0128–0–1–376
                      2014 actual
                      2015 est.
                      2016 est.

                      Obligations by program activity:

                      0001
                      Office of Financial Stability (Direct)
                      186
                      158
                      143

                      0811
                      Reimbursable program (to GAO)
                      2
                      2
                      2

                      0812
                      Reimbursable program (to Treasury and Non-Treasury agencies)
                      15
                      10
                      10

                      0899
                      Total reimbursable obligations
                      17
                      12
                      12

                      0900
                      Total new obligations
                      203
                      170
                      155

                      Budgetary resources:

                      Unobligated balance:

                      1000
                      Unobligated balance brought forward, Oct 1

                      1
                      15

                      Budget authority:

                      Appropriations, mandatory:

                      1200
                      Appropriation
                      217
                      184
                      155

                      1260
                      Appropriations, mandatory (total)
                      217
                      184
                      155

                      Spending authority from offsetting collections, mandatory:

                      1800
                      Collected
                      1

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

                      1900
                      Budget authority (total)
                      218
                      184
                      155

                      1930
                      Total budgetary resources available
                      218
                      185
                      170

                      Memorandum (non-add) entries:

                      1940
                      Unobligated balance expiring
                      –14

                      1941
                      Unexpired unobligated balance, end of year
                      1
                      15
                      15

                      Change in obligated balance:

                      Unpaid obligations:

                      3000
                      Unpaid obligations, brought forward, Oct 1
                      185
                      142
                      30

                      3010
                      Obligations incurred, unexpired accounts
                      203
                      170
                      155

                      3011
                      Obligations incurred, expired accounts
                      1

                      3020
                      Outlays (gross)
                      –221
                      –282
                      –161

                      3041
                      Recoveries of prior year unpaid obligations, expired
                      –26

                      3050
                      Unpaid obligations, end of year
                      142
                      30
                      24

                      Memorandum (non-add) entries:

                      3100
                      Obligated balance, start of year
                      185
                      142
                      30

                      3200
                      Obligated balance, end of year
                      142
                      30
                      24

                      Budget authority and outlays, net:

                      Mandatory:

                      4090
                      Budget authority, gross
                      218
                      184
                      155

                      Outlays, gross:

                      4100
                      Outlays from new mandatory authority
                      118
                      147
                      124

                      4101
                      Outlays from mandatory balances
                      103
                      135
                      37

                      4110
                      Outlays, gross (total)
                      221
                      282
                      161

                      Offsets against gross budget authority and outlays:

                      Offsetting collections (collected) from:

                      4120
                      Federal sources
                      –1

                      4180
                      Budget authority, net (total)
                      217
                      184
                      155

                      4190
                      Outlays, net (total)
                      220
                      282
                      161

             The Emergency Economic Stabilization Act of 2008 (EESA) (P.L. 110–343) authorized the establishment of the Troubled Asset
                Relief Program (TARP) and the Office of Financial Stability (OFS) to purchase and insure certain types of troubled assets
                for the purpose of providing stability to and preventing disruption in the economy and financial systems and protecting taxpayers.
                The Act gives the Secretary of the Treasury 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 020–0128–0–1–376
                      2014 actual
                      2015 est.
                      2016 est.

                      Direct obligations:

                      Personnel compensation:

                      11.1
                      Full-time permanent
                      10
                      11
                      10

                      11.3
                      Other than full-time permanent
                      1

                      11.9
                      Total personnel compensation
                      11
                      11
                      10

                      12.1
                      Civilian personnel benefits
                      3
                      3
                      2

                      25.1
                      Advisory and assistance services
                      1
                      1
                      1

                      25.2
                      Other services from non-Federal sources
                      171
                      143
                      130

                      99.0
                      Direct obligations
                      186
                      158
                      143

                      99.0
                      Reimbursable obligations
                      17
                      12
                      12

                      99.9
                      Total new obligations
                      203
                      170
                      155

          Employment Summary

                      Identification code 020–0128–0–1–376
                      2014 actual
                      2015 est.
                      2016 est.

                      1001
                      Direct civilian full-time equivalent employment
                      96
                      87
                      75

                      2001
                      Reimbursable civilian full-time equivalent employment
                      22
                      20
                      19

             Troubled Asset Relief Program Account

             Program and Financing (in millions of dollars)

                      Identification code 020–0132–0–1–376
                      2014 actual
                      2015 est.
                      2016 est.

                      Obligations by program activity:

                      Credit program obligations:

                      0706
                      Interest on reestimates of direct loan subsidy
                      90

                      0900
                      Total new obligations (object class 41.0)
                      90

                      Budgetary resources:

                      Budget authority:

                      Appropriations, mandatory:

                      1200
                      Appropriation
                      90

                      1260
                      Appropriations, mandatory (total)
                      90

                      1930
                      Total budgetary resources available
                      90

                      Change in obligated balance:

                      Unpaid obligations:

                      3010
                      Obligations incurred, unexpired accounts
                      90

                      3020
                      Outlays (gross)
                      –90

                      Budget authority and outlays, net:

                      Mandatory:

                      4090
                      Budget authority, gross
                      90

                      Outlays, gross:

                      4100
                      Outlays from new mandatory authority
                      90

                      4180
                      Budget authority, net (total)
                      90

                      4190
                      Outlays, net (total)
                      90

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

                      Identification code 020–0132–0–1–376
                      2014 actual
                      2015 est.
                      2016 est.

                      Direct loan reestimates:

                      135001
                      Automotive Industry Financing Program
                      –1,813
                      –286

                      135002
                      Term-Asset Backed Securities Loan Facility (TALF)
                      –14
                      –2

                      135004
                      Legacy Securities Public-Private Investment Program
                      –3

                      135999
                      Total direct loan reestimates
                      –1,830
                      –288

             As authorized by the Emergency Economic Stabilization Act of 2008 (EESA) (P.L. 110–343) and required by the Federal Credit
                Reform Act of 1990, as amended, this account records the subsidy costs associated with the TARP direct loans obligated and
                loan guarantees (including modifications of direct loans or loan guarantees that resulted from obligations or commitments
                in any year). The subsidy amounts are estimated on a present value basis using a risk-adjusted discount rate, as required
                by EESA.

             The 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 Budgetary
                Effects of the Troubled Asset Relief Program chapter in the Analytical Perspectives volume.

             Troubled Asset Relief Program Direct Loan Financing Account

             Program and Financing (in millions of dollars)

                      Identification code 020–4277–0–3–376
                      2014 actual
                      2015 est.
                      2016 est.

                      Obligations by program activity:

                      Credit program obligations:

                      0713
                      Payment of interest to Treasury
                      56

                      0739
                      Disposition Fees
                      20

                      0742
                      Downward reestimate paid to receipt account
                      818
                      245

                      0743
                      Interest on downward reestimates
                      1,101
                      43

                      0900
                      Total new obligations
                      1,995
                      288

                      Budgetary resources:

                      Unobligated balance:

                      1000
                      Unobligated balance brought forward, Oct 1
                      907
                      286

                      1021
                      Recoveries of prior year unpaid obligations
                      3

                      1023
                      Unobligated balances applied to repay debt
                      –904

                      1050
                      Unobligated balance (total)
                      6
                      286

                      Financing authority:

                      Borrowing authority, mandatory:

                      1400
                      Borrowing authority
                      12

                      1440
                      Borrowing authority, mandatory (total)
                      12

                      Spending authority from offsetting collections, mandatory:

                      1800
                      Offsetting collections
                      5,367
                      39

                      1825
                      Spending authority from offsetting collections applied to repay debt
                      –3,104
                      –37

                      1850
                      Spending auth from offsetting collections, mand (total)
                      2,263
                      2

                      1900
                      Financing authority (total)
                      2,275
                      2

                      1930
                      Total budgetary resources available
                      2,281
                      288

                      Memorandum (non-add) entries:

                      1941
                      Unexpired unobligated balance, end of year
                      286

                      Change in obligated balance:

                      Unpaid obligations:

                      3000
                      Unpaid obligations, brought forward, Oct 1
                      4

                      3010
                      Obligations incurred, unexpired accounts
                      1,995
                      288

                      3020
                      Financing disbursements (gross)
                      –1,996
                      –288

                      3040
                      Recoveries of prior year unpaid obligations, unexpired
                      –3

                      Memorandum (non-add) entries:

                      3100
                      Obligated balance, start of year
                      4

                      Financing authority and disbursements, net:

                      Mandatory:

                      4090
                      Financing authority, gross
                      2,275
                      2

                      Financing disbursements:

                      4110
                      Financing disbursements, gross
                      1,996
                      288

                      Offsets against gross financing authority and disbursements:

                      Offsetting collections (collected) from:

                      4120
                      Federal sources
                      –90

                      4122
                      Interest on uninvested funds
                      –35

                      4123
                      Principal
                      –1

                      4123
                      Interest
                      –516

                      4123
                      Warrants
                      –62
                      –39

                      4123
                      Sale of Stock
                      –4,663

                      4130
                      Offsets against gross financing auth and disbursements (total)
                      –5,367
                      –39

                      4160
                      Financing authority, net (mandatory)
                      –3,092
                      –37

                      4170
                      Financing disbursements, net (mandatory)
                      –3,371
                      249

                      4180
                      Financing authority, net (total)
                      –3,092
                      –37

                      4190
                      Financing disbursements, net (total)
                      –3,371
                      249

          Status of Direct Loans (in millions of dollars)

                      Identification code 020–4277–0–3–376
                      2014 actual
                      2015 est.
                      2016 est.

                      Cumulative balance of direct loans outstanding:

                      1210
                      Outstanding, start of year
                      827

                      1251
                      Repayments: Repayments and prepayments
                      –827

                      1290
                      Outstanding, end of year

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

          Balance Sheet (in millions of dollars)

                      Identification code 020–4277–0–3–376
                      2013 actual
                      2014 actual

                      ASSETS:

                      1101
                      Federal assets: Fund balances with Treasury
                      911
                      288

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

                      1401
                      Direct loans receivable, gross
                      5,301

                      1401
                      Direct loans receivable, gross
                      827

                      1405
                      Allowance for subsidy cost (-)
                      1,109
                      1,250

                      1405
                      Allowance for subsidy cost (-)
                      –2,346
                      –1,212

                      1499
                      Net present value of assets related to direct loans
                      4,891
                      38

                      1999
                      Total assets
                      5,802
                      326

                      LIABILITIES:

                      Federal liabilities:

                      2104
                      Resources payable to Treasury
                      4,034
                      38

                      2105
                      Other
                      1,768
                      288

                      2999
                      Total upward reestimate subsidy BA [20–0132]
                      5,802
                      326

                      4999
                      Total liabilities and net position
                      5,802
                      326

             Troubled Asset Relief Program Equity Purchase Program

             Program and Financing (in millions of dollars)

                      Identification code 020–0134–0–1–376
                      2014 actual
                      2015 est.
                      2016 est.

                      Obligations by program activity:

                      Credit program obligations:

                      0705
                      Reestimates of direct loan subsidy

                      1

                      0706
                      Interest on reestimates of direct loan subsidy

                      2

                      0900
                      Total new obligations (object class 41.0)

                      3

                      Budgetary resources:

                      Budget authority:

                      Appropriations, mandatory:

                      1200
                      Appropriation

                      3

                      1260
                      Appropriations, mandatory (total)

                      3

                      1930
                      Total budgetary resources available

                      3

                      Change in obligated balance:

                      Unpaid obligations:

                      3000
                      Unpaid obligations, brought forward, Oct 1
                      226
                      29

                      3010
                      Obligations incurred, unexpired accounts

                      3

                      3020
                      Outlays (gross)

                      –3

                      3041
                      Recoveries of prior year unpaid obligations, expired
                      –197
                      –29

                      3050
                      Unpaid obligations, end of year
                      29

                      Memorandum (non-add) entries:

                      3100
                      Obligated balance, start of year
                      226
                      29

                      3200
                      Obligated balance, end of year
                      29

                      Budget authority and outlays, net:

                      Mandatory:

                      4090
                      Budget authority, gross

                      3

                      Outlays, gross:

                      4100
                      Outlays from new mandatory authority

                      3

                      4180
                      Budget authority, net (total)

                      3

                      4190
                      Outlays, net (total)

                      3

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

                      Identification code 020–0134–0–1–376
                      2014 actual
                      2015 est.
                      2016 est.

                      Direct loan reestimates:

                      135001
                      Capital Purchase Program
                      –994
                      –68

                      135004
                      Automotive Industry Financing Program (Equity)
                      –4,755
                      –1,164

                      135005
                      Legacy Securities Public-Private Investment Program
                      –542

                      135006
                      Community Development Capital Initiative
                      –26
                      2

                      135999
                      Total direct loan reestimates
                      –6,317
                      –1,230

             As authorized by the Emergency Economic Stabilization Act of 2008 (EESA) (P.L. 110–343) and required by the Federal Credit
                Reform Act of 1990, as amended, this account records the subsidy costs associated with TARP equity purchase obligations (including
                modifications of equity purchases that resulted from obligations in any year). The subsidy amounts are estimated on a present
                value basis using a risk-adjusted discount rate, as required by EESA. The equity purchase programs serviced by this account
                include the American International Group Investment Program (AIGP), Targeted Investment Program (TIP), Automotive Industry
                Financing Program (AIFP), Public-Private Investment Program (PPIP), Community Development Capital Initiative (CDCI), and the
                Capital Purchase Program (CPP).

             The 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 Budgetary
                Effects of the Troubled Asset Relief Program chapter in the Analytical Perspectives volume.

             Troubled Asset Relief Program Equity Purchase Financing Account

             Program and Financing (in millions of dollars)

                      Identification code 020–4278–0–3–376
                      2014 actual
                      2015 est.
                      2016 est.

                      Obligations by program activity:

                      Credit program obligations:

                      0713
                      Payment of interest to Treasury
                      163
                      204
                      59

                      0739
                      Disposition Fees
                      26

                      0742
                      Downward reestimate paid to receipt account
                      3,399
                      389

                      0743
                      Interest on downward reestimates
                      2,918
                      843

                      0900
                      Total new obligations
                      6,506
                      1,436
                      59

                      Budgetary resources:

                      Unobligated balance:

                      1000
                      Unobligated balance brought forward, Oct 1
                      540
                      314

                      1021
                      Recoveries of prior year unpaid obligations
                      862

                      1023
                      Unobligated balances applied to repay debt
                      –540

                      1050
                      Unobligated balance (total)
                      862
                      314

                      Financing authority:

                      Borrowing authority, mandatory:

                      1400
                      Borrowing authority
                      827
                      977

                      1440
                      Borrowing authority, mandatory (total)
                      827
                      977

                      Spending authority from offsetting collections, mandatory:

                      1800
                      Collected
                      12,174
                      2,056
                      157

                      1801
                      Change in uncollected payments, Federal sources
                      –197

                      1825
                      Spending authority from offsetting collections applied to repay debt
                      –6,846
                      –1,911
                      –98

                      1850
                      Spending auth from offsetting collections, mand (total)
                      5,131
                      145
                      59

                      1900
                      Financing authority (total)
                      5,958
                      1,122
                      59

                      1930
                      Total budgetary resources available
                      6,820
                      1,436
                      59

                      Memorandum (non-add) entries:

                      1941
                      Unexpired unobligated balance, end of year
                      314

                      Change in obligated balance:

                      Unpaid obligations:

                      3000
                      Unpaid obligations, brought forward, Oct 1
                      989
                      127
                      128

                      3010
                      Obligations incurred, unexpired accounts
                      6,506
                      1,436
                      59

                      3020
                      Financing disbursements (gross)
                      –6,506
                      –1,435
                      –59

                      3040
                      Recoveries of prior year unpaid obligations, unexpired
                      –862

                      3050
                      Unpaid obligations, end of year
                      127
                      128
                      128

                      Uncollected payments:

                      3060
                      Uncollected pymts, Fed sources, brought forward, Oct 1
                      –226
                      –29
                      –29

                      3070
                      Change in uncollected pymts, Fed sources, unexpired
                      197

                      3090
                      Uncollected pymts, Fed sources, end of year
                      –29
                      –29
                      –29

                      Memorandum (non-add) entries:

                      3100
                      Obligated balance, start of year
                      763
                      98
                      99

                      3200
                      Obligated balance, end of year
                      98
                      99
                      99

                      Financing authority and disbursements, net:

                      Mandatory:

                      4090
                      Financing authority, gross
                      5,958
                      1,122
                      59

                      Financing disbursements:

                      4110
                      Financing disbursements, gross
                      6,506
                      1,435
                      59

                      Offsets against gross financing authority and disbursements:

                      Offsetting collections (collected) from:

                      4120
                      Federal sources

                      –2

                      4122
                      Interest on uninvested funds
                      5
                      –194
                      –10

                      4123
                      Dividends
                      –417
                      –45
                      –48

                      4123
                      Warrants
                      –234
                      –34
                      –30

                      4123
                      Redemption
                      –11,528
                      –1,781
                      –69

                      4130
                      Offsets against gross financing auth and disbursements (total)
                      –12,174
                      –2,056
                      –157

                      Additional offsets against financing authority only (total):

                      4140
                      Change in uncollected pymts, Fed sources, unexpired
                      197

                      4160
                      Financing authority, net (mandatory)
                      –6,019
                      –934
                      –98

                      4170
                      Financing disbursements, net (mandatory)
                      –5,668
                      –621
                      –98

                      4180
                      Financing authority, net (total)
                      –6,019
                      –934
                      –98

                      4190
                      Financing disbursements, net (total)
                      –5,668
                      –621
                      –98

          Status of Direct Loans (in millions of dollars)

                      Identification code 020–4278–0–3–376
                      2014 actual
                      2015 est.
                      2016 est.

                      Cumulative balance of direct loans outstanding:

                      1210
                      Outstanding, start of year
                      17,368
                      2,854
                      1,057

                      1251
                      Repayments: Repayments and prepayments
                      –11,528
                      –1,781
                      –69

                      1263
                      Write-offs for default: Direct loans
                      –2,986
                      –16
                      –23

                      1290
                      Outstanding, end of year
                      2,854
                      1,057
                      965

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

          Balance Sheet (in millions of dollars)

                      Identification code 020–4278–0–3–376
                      2013 actual
                      2014 actual

                      ASSETS:

                      1101
                      Federal assets: Fund balances with Treasury
                      1,302
                      321

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

                      1401
                      Direct loans receivable, gross
                      17,368
                      2,854

                      1405
                      Allowance for subsidy cost (-)
                      –4,240
                      –2,495

                      1405
                      Allowance for subsidy cost (-)
                      –149
                      1,777

                      1499
                      Net present value of assets related to direct loans
                      12,979
                      2,136

                      1999
                      Total assets
                      14,281
                      2,457

                      LIABILITIES:

                      Federal liabilities:

                      2103
                      Debt
                      14,280
                      1,266

                      2105
                      Other
                      1
                      1,191

                      2999
                      Total liabilities
                      14,281
                      2,457

                      4999
                      Total liabilities and net position
                      14,281
                      2,457

             Troubled Asset Relief Program, Housing Programs

             Program and Financing (in millions of dollars)

                      Identification code 020–0136–0–1–604
                      2014 actual
                      2015 est.
                      2016 est.

                      Change in obligated balance:

                      Unpaid obligations:

                      3000
                      Unpaid obligations, brought forward, Oct 1
                      28,995
                      24,658
                      18,767

                      3020
                      Outlays (gross)
                      –4,299
                      –4,952
                      –5,138

                      3041
                      Recoveries of prior year unpaid obligations, expired
                      –38
                      –939

                      3050
                      Unpaid obligations, end of year
                      24,658
                      18,767
                      13,629

                      Memorandum (non-add) entries:

                      3100
                      Obligated balance, start of year
                      28,995
                      24,658
                      18,767

                      3200
                      Obligated balance, end of year
                      24,658
                      18,767
                      13,629

                      Budget authority and outlays, net:

                      Mandatory:

                      Outlays, gross:

                      4101
                      Outlays from mandatory balances
                      4,299
                      4,952
                      5,138

                      4190
                      Outlays, net (total)
                      4,299
                      4,952
                      5,138

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

                      Identification code 020–0136–0–1–604
                      2014 actual
                      2015 est.
                      2016 est.

                      Guaranteed loan reestimates:

                      235001
                      FHA Refi Letter of Credit
                      –2
                      –4

             The Making Home Affordable (MHA) Program was launched in March 2009 under the authority of sections 101 and 109 of the Emergency
                Economic Stabilization Act of 2008, as amended (EESA) (P.L. 110–343). On June 26, 2014, the Administration extended the application
                deadline for MHA programs until at least December 31, 2016. 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. As of November 30, 2014, nearly 2.3 million borrowers have been offered trial modifications under MHA, and
                nearly 1.4 million homeowners have had their mortgages modified permanently. 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, principal reduction of overleveraged loans, and innovative support to help States eliminate
                blight. 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 more details, please see the Budgetary Effects of the Troubled Asset Relief Program 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 020–4329–0–3–371
                      2014 actual
                      2015 est.
                      2016 est.

                      Obligations by program activity:

                      Credit program obligations:

                      0711
                      Default claim payments on principal

                      1
                      1

                      0713
                      Payment of interest to Treasury

                      1
                      1

                      0742
                      Downward reestimate paid to receipt account
                      2
                      4

                      0900
                      Total new obligations
                      2
                      6
                      2

                      Budgetary resources:

                      Unobligated balance:

                      1000
                      Unobligated balance brought forward, Oct 1
                      15
                      13
                      7

                      1930
                      Total budgetary resources available
                      15
                      13
                      7

                      Memorandum (non-add) entries:

                      1941
                      Unexpired unobligated balance, end of year
                      13
                      7
                      5

                      Change in obligated balance:

                      Unpaid obligations:

                      3010
                      Obligations incurred, unexpired accounts
                      2
                      6
                      2

                      3020
                      Financing disbursements (gross)
                      –2
                      –6
                      –2

                      Financing authority and disbursements, net:

                      Mandatory:

                      Financing disbursements:

                      4110
                      Financing disbursements, gross
                      2
                      6
                      2

                      4190
                      Financing disbursements, net (total)
                      2
                      6
                      2

          Status of Guaranteed Loans (in millions of dollars)

                      Identification code 020–4329–0–3–371
                      2014 actual
                      2015 est.
                      2016 est.

                      Position with respect to appropriations act limitation on commitments:

                      2111
                      Guaranteed loan commitments from current-year authority

                      2150
                      Total guaranteed loan commitments

                      Cumulative balance of guaranteed loans outstanding:

                      2210
                      Outstanding, start of year
                      489
                      463
                      439

                      2251
                      Repayments and prepayments
                      –26
                      –23
                      –23

                      2263
                      Adjustments: Terminations for default that result in claim payments

                      –1
                      –2

                      2290
                      Outstanding, end of year
                      463
                      439
                      414

                      Memorandum:

                      2299
                      Guaranteed amount of guaranteed loans outstanding, end of year
                      463
                      55
                      55

          Balance Sheet (in millions of dollars)

                      Identification code 020–4329–0–3–371
                      2013 actual
                      2014 actual

                      ASSETS:

                      1101
                      Federal assets: Fund balances with Treasury
                      11
                      11

                      1999
                      Total assets
                      11
                      11

                      LIABILITIES:

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

                      4999
                      Total liabilities and net position
                      11
                      11

             Special Inspector General for the Troubled Asset Relief Program
             Salaries and expensesFor necessary expenses of the Office of the Special Inspector General in carrying out the provisions of the Emergency Economic
             Stabilization Act of 2008 (Public Law 110–343), [$34,234,000] $40,671,000. (Department of the Treasury Appropriations Act, 2015.)
          Program and Financing (in millions of dollars)

                      Identification code 020–0133–0–1–376
                      2014 actual
                      2015 est.
                      2016 est.

                      Obligations by program activity:

                      0001
                      Special Inspector General for the Troubled Asset Relief Program (Direct)
                      42
                      46
                      48

                      Budgetary resources:

                      Unobligated balance:

                      1000
                      Unobligated balance brought forward, Oct 1
                      33
                      27
                      15

                      1012
                      Unobligated balance transfers between expired and unexpired accounts
                      1

                      1050
                      Unobligated balance (total)
                      34
                      27
                      15

                      Budget authority:

                      Appropriations, discretionary:

                      1100
                      Appropriation
                      35
                      34
                      41

                      1160
                      Appropriation, discretionary (total)
                      35
                      34
                      41

                      1900
                      Budget authority (total)
                      35
                      34
                      41

                      1930
                      Total budgetary resources available
                      69
                      61
                      56

                      Memorandum (non-add) entries:

                      1941
                      Unexpired unobligated balance, end of year
                      27
                      15
                      8

                      Change in obligated balance:

                      Unpaid obligations:

                      3000
                      Unpaid obligations, brought forward, Oct 1
                      11
                      13
                      13

                      3010
                      Obligations incurred, unexpired accounts
                      42
                      46
                      48

                      3020
                      Outlays (gross)
                      –40
                      –46
                      –54

                      3050
                      Unpaid obligations, end of year
                      13
                      13
                      7

                      Memorandum (non-add) entries:

                      3100
                      Obligated balance, start of year
                      11
                      13
                      13

                      3200
                      Obligated balance, end of year
                      13
                      13
                      7

                      Budget authority and outlays, net:

                      Discretionary:

                      4000
                      Budget authority, gross
                      35
                      34
                      41

                      Outlays, gross:

                      4010
                      Outlays from new discretionary authority
                      30
                      27
                      33

                      4011
                      Outlays from discretionary balances
                      5
                      7
                      14

                      4020
                      Outlays, gross (total)
                      35
                      34
                      47

                      Mandatory:

                      Outlays, gross:

                      4101
                      Outlays from mandatory balances
                      5
                      12
                      7

                      4180
                      Budget authority, net (total)
                      35
                      34
                      41

                      4190
                      Outlays, net (total)
                      40
                      46
                      54

             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 2016, SIGTARP will continue to design and conduct programmatic audits of TARP operations, as well as recipients' compliance
                with their obligations under relevant law and contract. SIGTARP will also continue to conduct and supervise criminal and civil
                investigations into any parties suspected of TARP-related fraud, waste, or abuse.

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

          Object Classification (in millions of dollars)

                      Identification code 020–0133–0–1–376
                      2014 actual
                      2015 est.
                      2016 est.

                      Direct obligations:

                      Personnel compensation:

                      11.1
                      Full-time permanent
                      17
                      21
                      20

                      11.3
                      Other than full-time permanent
                      3
                      2
                      3

                      11.5
                      Other personnel compensation
                      2
                      2
                      2

                      11.9
                      Total personnel compensation
                      22
                      25
                      25

                      12.1
                      Civilian personnel benefits
                      6
                      7
                      7

                      21.0
                      Travel and transportation of persons
                      1
                      1
                      1

                      25.1
                      Advisory and assistance services
                      3
                      3
                      3

                      25.2
                      Other services from non-Federal sources

                      1

                      25.3
                      Other goods and services from Federal sources
                      10
                      10
                      11

                      99.9
                      Total new obligations
                      42
                      46
                      48

          Employment Summary

                      Identification code 020–0133–0–1–376
                      2014 actual
                      2015 est.
                      2016 est.

                      1001
                      Direct civilian full-time equivalent employment
                      165
                      192
                      192

             Small Business Lending Fund Program Account

             Program and Financing (in millions of dollars)

                      Identification code 020–0141–0–1–376
                      2014 actual
                      2015 est.
                      2016 est.

                      Obligations by program activity:

                      Credit program obligations:

                      0705
                      Reestimates of direct loan subsidy
                      25
                      14

                      0706
                      Interest on reestimates of direct loan subsidy
                      2
                      1

                      0709
                      Administrative expenses
                      16
                      16
                      15

                      0900
                      Total new obligations
                      43
                      31
                      15

                      Budgetary resources:

                      Unobligated balance:

                      1000
                      Unobligated balance brought forward, Oct 1

                      1

                      1021
                      Recoveries of prior year unpaid obligations
                      2

                      1050
                      Unobligated balance (total)
                      2
                      1

                      Budget authority:

                      Appropriations, mandatory:

                      1200
                      Appropriation
                      43
                      30
                      15

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

                      1260
                      Appropriations, mandatory (total)
                      42
                      30
                      15

                      1930
                      Total budgetary resources available
                      44
                      31
                      15

                      Memorandum (non-add) entries:

                      1941
                      Unexpired unobligated balance, end of year
                      1

                      Change in obligated balance:

                      Unpaid obligations:

                      3000
                      Unpaid obligations, brought forward, Oct 1
                      18
                      18
                      16

                      3010
                      Obligations incurred, unexpired accounts
                      43
                      31
                      15

                      3020
                      Outlays (gross)
                      –41
                      –33
                      –17

                      3040
                      Recoveries of prior year unpaid obligations, unexpired
                      –2

                      3050
                      Unpaid obligations, end of year
                      18
                      16
                      14

                      Memorandum (non-add) entries:

                      3100
                      Obligated balance, start of year
                      18
                      18
                      16

                      3200
                      Obligated balance, end of year
                      18
                      16
                      14

                      Budget authority and outlays, net:

                      Mandatory:

                      4090
                      Budget authority, gross
                      42
                      30
                      15

                      Outlays, gross:

                      4100
                      Outlays from new mandatory authority
                      36
                      14
                      14

                      4101
                      Outlays from mandatory balances
                      5
                      19
                      3

                      4110
                      Outlays, gross (total)
                      41
                      33
                      17

                      4180
                      Budget authority, net (total)
                      42
                      30
                      15

                      4190
                      Outlays, net (total)
                      41
                      33
                      17

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

                      Identification code 020–0141–0–1–376
                      2014 actual
                      2015 est.
                      2016 est.

                      Direct loan reestimates:

                      135001
                      Small Business Lending Fund Investments
                      27
                      16

                      Administrative expense data:

                      3510
                      Budget authority
                      20
                      17
                      17

                      3580
                      Outlays from balances
                      3
                      4
                      4

                      3590
                      Outlays from new authority
                      11
                      10
                      10

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

             In total, the SBLF provided $4.0 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 $15 million for 2016.

          Object Classification (in millions of dollars)

                      Identification code 020–0141–0–1–376
                      2014 actual
                      2015 est.
                      2016 est.

                      Direct obligations:

                      11.1
                      Personnel compensation: Full-time permanent
                      2
                      3
                      3

                      25.1
                      Advisory and assistance services
                      2
                      2
                      2

                      25.2
                      Other services from non-Federal sources
                      9
                      8
                      7

                      25.3
                      Other goods and services from Federal sources
                      3
                      3
                      3

                      41.0
                      Grants, subsidies, and contributions
                      27
                      15

                      99.9
                      Total new obligations
                      43
                      31
                      15

          Employment Summary

                      Identification code 020–0141–0–1–376
                      2014 actual
                      2015 est.
                      2016 est.

                      1001
                      Direct civilian full-time equivalent employment
                      15
                      19
                      19

             Small Business Lending Fund Financing Account

             Program and Financing (in millions of dollars)

                      Identification code 020–4349–0–3–376
                      2014 actual
                      2015 est.
                      2016 est.

                      Obligations by program activity:

                      Credit program obligations:

                      0713
                      Payment of interest to Treasury
                      73
                      76
                      76

                      0900
                      Total new obligations
                      73
                      76
                      76

                      Budgetary resources:

                      Unobligated balance:

                      1000
                      Unobligated balance brought forward, Oct 1
                      73
                      38
                      54

                      1023
                      Unobligated balances applied to repay debt
                      –73

                      1050
                      Unobligated balance (total)

                      38
                      54

                      Financing authority:

                      Spending authority from offsetting collections, mandatory:

                      1800
                      Collected
                      538
                      216
                      2,408

                      1825
                      Spending authority from offsetting collections applied to repay debt
                      –427
                      –124
                      –2,332

                      1850
                      Spending auth from offsetting collections, mand (total)
                      111
                      92
                      76

                      1900
                      Financing authority (total)
                      111
                      92
                      76

                      1930
                      Total budgetary resources available
                      111
                      130
                      130

                      Memorandum (non-add) entries:

                      1941
                      Unexpired unobligated balance, end of year
                      38
                      54
                      54

                      Change in obligated balance:

                      Unpaid obligations:

                      3010
                      Obligations incurred, unexpired accounts
                      73
                      76
                      76

                      3020
                      Financing disbursements (gross)
                      –73
                      –76
                      –76

                      Financing authority and disbursements, net:

                      Mandatory:

                      4090
                      Financing authority, gross
                      111
                      92
                      76

                      Financing disbursements:

                      4110
                      Financing disbursements, gross
                      73
                      76
                      76

                      Offsets against gross financing authority and disbursements:

                      Offsetting collections (collected) from:

                      4120
                      Federal sources - Upward Reestimates
                      –27
                      –16

                      4122
                      Interest on uninvested funds
                      –4
                      –1
                      –1

                      4123
                      Non-Federal sources - Principal
                      –447
                      –165
                      –2,357

                      4123
                      Non-Federal sources - Dividends
                      –60
                      –34
                      –50

                      4130
                      Offsets against gross financing auth and disbursements (total)
                      –538
                      –216
                      –2,408

                      4160
                      Financing authority, net (mandatory)
                      –427
                      –124
                      –2,332

                      4170
                      Financing disbursements, net (mandatory)
                      –465
                      –140
                      –2,332

                      4180
                      Financing authority, net (total)
                      –427
                      –124
                      –2,332

                      4190
                      Financing disbursements, net (total)
                      –465
                      –140
                      –2,332

          Status of Direct Loans (in millions of dollars)

                      Identification code 020–4349–0–3–376
                      2014 actual
                      2015 est.
                      2016 est.

                      Cumulative balance of direct loans outstanding:

                      1210
                      Outstanding, start of year
                      3,633
                      3,186
                      3,004

                      1251
                      Repayments: Repayments and prepayments
                      –447
                      –165
                      –2,357

                      1263
                      Write-offs for default: Direct loans

                      –17
                      –20

                      1290
                      Outstanding, end of year
                      3,186
                      3,004
                      627

          Balance Sheet (in millions of dollars)

                      Identification code 020–4349–0–3–376
                      2013 actual
                      2014 actual

                      ASSETS:

                      1101
                      Federal assets: Fund balances with Treasury
                      73
                      38

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

                      1401
                      Direct loans receivable, gross
                      3,633
                      3,186

                      1405
                      Allowance for subsidy cost (-)
                      6
                      –12

                      1499
                      Net present value of assets related to direct loans
                      3,639
                      3,174

                      1999
                      Total assets
                      3,712
                      3,212

                      LIABILITIES:

                      2103
                      Federal liabilities: Debt
                      3,712
                      3,212

                      4999
                      Total liabilities and net position
                      3,712
                      3,212

             State Small Business Credit Initiative

             Program and Financing (in millions of dollars)

                      Identification code 020–0142–0–1–376
                      2014 actual
                      2015 est.
                      2016 est.

                      Obligations by program activity:

                      0001
                      Administrative Costs
                      8
                      7
                      6

                      Budgetary resources:

                      Unobligated balance:

                      1000
                      Unobligated balance brought forward, Oct 1
                      25
                      19
                      14

                      1021
                      Recoveries of prior year unpaid obligations
                      2
                      2
                      1

                      1050
                      Unobligated balance (total)
                      27
                      21
                      15

                      1930
                      Total budgetary resources available
                      27
                      21
                      15

                      Memorandum (non-add) entries:

                      1941
                      Unexpired unobligated balance, end of year
                      19
                      14
                      9

                      Change in obligated balance:

                      Unpaid obligations:

                      3000
                      Unpaid obligations, brought forward, Oct 1
                      557
                      317
                      29

                      3010
                      Obligations incurred, unexpired accounts
                      8
                      7
                      6

                      3020
                      Outlays (gross)
                      –246
                      –293
                      –4

                      3040
                      Recoveries of prior year unpaid obligations, unexpired
                      –2
                      –2
                      –1

                      3050
                      Unpaid obligations, end of year
                      317
                      29
                      30

                      Memorandum (non-add) entries:

                      3100
                      Obligated balance, start of year
                      557
                      317
                      29

                      3200
                      Obligated balance, end of year
                      317
                      29
                      30

                      Budget authority and outlays, net:

                      Mandatory:

                      Outlays, gross:

                      4101
                      Outlays from mandatory balances
                      246
                      293
                      4

                      4190
                      Outlays, net (total)
                      246
                      293
                      4

             The Small Business Jobs Act of 2010 (P.L. 111–240) created the State Small Business Credit Initiative (SSBCI), which was funded
                with $1.5 billion, inclusive of administrative costs, to strengthen State programs that leverage private lending and investing
                to help finance small businesses and manufacturers that are creditworthy, but are not getting the loans or investments they
                need to expand and create jobs. The SSBCI allows States flexibility to build on successful models for State small business
                programs, including collateral support programs, capital access programs (CAPs), loan guarantee programs, loan participating
                programs, and venture capital programs. From 2011 through 2013, SSBCI programs in all 50 states supported over $4.1 billion
                in loans and investments to 8,500 small businesses across the country—creating or saving more than 95,000 American jobs, as
                reported by the small businesses who received the loans and investments.

             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, strengthen the Federal Government's relationships with State economic development agencies, and to provide capital
                to America's diverse community of entrepeneurs. This additional $1.5 billion would be awarded in two allocations: $1 billion
                awarded on a competitive basis to states best able to target local market needs, promote inclusion, attract private capital
                for start-up and scale-up businesses, strengthen regional entrepreneurial ecosystems, and evaluate results; and $500 million
                awarded by formula based on economic factors such as job losses and pace of economic recovery.

          Object Classification (in millions of dollars)

                      Identification code 020–0142–0–1–376
                      2014 actual
                      2015 est.
                      2016 est.

                      Direct obligations:

                      11.1
                      Personnel compensation: Full-time permanent
                      2
                      2
                      2

                      25.1
                      Advisory and assistance services
                      3
                      2
                      1

                      25.3
                      Other goods and services from Federal sources
                      3
                      3
                      3

                      99.9
                      Total new obligations
                      8
                      7
                      6

          Employment Summary

                      Identification code 020–0142–0–1–376
                      2014 actual
                      2015 est.
                      2016 est.

                      1001
                      Direct civilian full-time equivalent employment
                      10
                      11
                      9

             State Small Business Credit Initiative

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

                      Identification code 020–0142–4–1–376
                      2014 actual
                      2015 est.
                      2016 est.

                      Obligations by program activity:

                      0001
                      Administrative Costs

                      6

                      0002
                      SSBCI program activity

                      494

                      0900
                      Total new obligations

                      500

                      Budgetary resources:

                      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

                      Memorandum (non-add) entries:

                      1941
                      Unexpired unobligated balance, end of year

                      1,000

                      Change in obligated balance:

                      Unpaid obligations:

                      3010
                      Obligations incurred, unexpired accounts

                      500

                      3020
                      Outlays (gross)

                      –216

                      3050
                      Unpaid obligations, end of year

                      284

                      Memorandum (non-add) entries:

                      3200
                      Obligated balance, end of year

                      284

                      Budget authority and outlays, net:

                      Mandatory:

                      4090
                      Budget authority, gross

                      1,500

                      Outlays, gross:

                      4101
                      Outlays from mandatory balances

                      216

                      4180
                      Budget authority, net (total)

                      1,500

                      4190
                      Outlays, net (total)

                      216

          Object Classification (in millions of dollars)

                      Identification code 020–0142–4–1–376
                      2014 actual
                      2015 est.
                      2016 est.

                      Direct obligations:

                      11.1
                      Personnel compensation: Full-time permanent

                      2

                      25.1
                      Advisory and assistance services

                      4

                      25.3
                      Other goods and services from Federal sources

                      494

                      99.9
                      Total new obligations

                      500

          Employment Summary

                      Identification code 020–0142–4–1–376
                      2014 actual
                      2015 est.
                      2016 est.

                      1001
                      Direct civilian full-time equivalent employment

                      5

             GSE Preferred Stock Purchase Agreements

             Program and Financing (in millions of dollars)

                      Identification code 020–0125–0–1–371
                      2014 actual
                      2015 est.
                      2016 est.

                      Budgetary resources:

                      Unobligated balance:

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

                      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

             In 2008, under temporary authority granted by Section 1117 of the Housing and Economic Recovery Act of 2008 (P.L. 110–289),
                Treasury entered into agreements with Fannie Mae and Freddie Mac (the "GSEs") to purchase senior preferred stock of each GSE
                and to transfer up to $100 billion in funds when needed to ensure that each company maintains a positive net worth. In May
                2009, Treasury increased the Senior Preferred Stock Purchase Agreement (PSPA) funding commitment caps to $200 billion for
                each GSE, and in December 2009 Treasury modified the funding commitment caps in the PSPAs to be the greater of $200 billion
                or $200 billion plus cumulative net worth deficits experienced during 2010–2012, less any surplus remaining as of December
                31, 2012. Based on the financial results reported by each GSE as of December 31, 2012, and under the terms of the PSPAs, the
                combined 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, 2014, the GSEs have paid $225.4 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 020–0126–0–1–371
                      2014 actual
                      2015 est.
                      2016 est.

                      Obligations by program activity:

                      0010
                      Financial Agent Services
                      4
                      3
                      3

                      Credit program obligations:

                      0705
                      Reestimates of direct loan subsidy

                      146

                      0706
                      Interest on reestimates of direct loan subsidy

                      29

                      0791
                      Direct program activities, subtotal

                      175

                      0900
                      Total new obligations (object class 25.2)
                      4
                      178
                      3

                      Budgetary resources:

                      Budget authority:

                      Appropriations, mandatory:

                      1200
                      Appropriation

                      175

                      1221
                      Appropriations transferred from other acct [020–1802]
                      9
                      3
                      3

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

                      1260
                      Appropriations, mandatory (total)
                      8
                      178
                      3

                      1900
                      Budget authority (total)
                      8
                      178
                      3

                      1930
                      Total budgetary resources available
                      8
                      178
                      3

                      Memorandum (non-add) entries:

                      1940
                      Unobligated balance expiring
                      –4

                      Change in obligated balance:

                      Unpaid obligations:

                      3000
                      Unpaid obligations, brought forward, Oct 1
                      56
                      54
                      4

                      3010
                      Obligations incurred, unexpired accounts
                      4
                      178
                      3

                      3020
                      Outlays (gross)
                      –4
                      –228
                      –3

                      3041
                      Recoveries of prior year unpaid obligations, expired
                      –2

                      3050
                      Unpaid obligations, end of year
                      54
                      4
                      4

                      Memorandum (non-add) entries:

                      3100
                      Obligated balance, start of year
                      56
                      54
                      4

                      3200
                      Obligated balance, end of year
                      54
                      4
                      4

                      Budget authority and outlays, net:

                      Mandatory:

                      4090
                      Budget authority, gross
                      8
                      178
                      3

                      Outlays, gross:

                      4100
                      Outlays from new mandatory authority
                      3
                      178
                      3

                      4101
                      Outlays from mandatory balances
                      1
                      50

                      4110
                      Outlays, gross (total)
                      4
                      228
                      3

                      4180
                      Budget authority, net (total)
                      8
                      178
                      3

                      4190
                      Outlays, net (total)
                      4
                      228
                      3

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

                      Identification code 020–0126–0–1–371
                      2014 actual
                      2015 est.
                      2016 est.

                      Direct loan reestimates:

                      135002
                      New Issue Bond Program SF
                      –56
                      163

                      135003
                      New Issue Bond Program MF
                      –17
                      12

                      135999
                      Total direct loan reestimates
                      –73
                      175

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

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

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

             GSE Mortgage-Backed Securities Purchase Direct Loan Financing Account

             Status of Direct Loans (in millions of dollars)

                      Identification code 020–4272–0–3–371
                      2014 actual
                      2015 est.
                      2016 est.

                      Cumulative balance of direct loans outstanding:

                      1210
                      Outstanding, start of year

                      1290
                      Outstanding, end of year

          Balance Sheet (in millions of dollars)

                      Identification code 020–4272–0–3–371
                      2013 actual
                      2014 actual

                      ASSETS:

                      1101
                      Federal assets: Fund balances with Treasury

                      705

                      1999
                      Total assets

                      705

                      LIABILITIES:

                      2105
                      Federal liabilities: Other Liabilities without Related Budgetary Obligations

                      705

                      4999
                      Total liabilities and net position

                      705

             State HFA Direct Loan Financing Account

             Program and Financing (in millions of dollars)

                      Identification code 020–4298–0–3–371
                      2014 actual
                      2015 est.
                      2016 est.

                      Obligations by program activity:

                      Credit program obligations:

                      0713
                      Payment of interest to Treasury
                      326
                      301
                      284

                      0742
                      Downward reestimate paid to receipt account
                      63

                      0743
                      Interest on downward reestimates
                      10

                      0900
                      Total new obligations
                      399
                      301
                      284

                      Budgetary resources:

                      Unobligated balance:

                      1000
                      Unobligated balance brought forward, Oct 1
                      431
                      271
                      271

                      1021
                      Recoveries of prior year unpaid obligations
                      1,185

                      1023
                      Unobligated balances applied to repay debt
                      –407

                      1024
                      Unobligated balance of borrowing authority withdrawn
                      –1,105

                      1050
                      Unobligated balance (total)
                      104
                      271
                      271

                      Financing authority:

                      Borrowing authority, mandatory:

                      1400
                      Borrowing authority
                      73

                      1440
                      Borrowing authority, mandatory (total)
                      73

                      Spending authority from offsetting collections, mandatory:

                      1800
                      Collected
                      953
                      1,000
                      736

                      1825
                      Spending authority from offsetting collections applied to repay debt
                      –460
                      –699
                      –453

                      1850
                      Spending auth from offsetting collections, mand (total)
                      493
                      301
                      283

                      1900
                      Financing authority (total)
                      566
                      301
                      283

                      1930
                      Total budgetary resources available
                      670
                      572
                      554

                      Memorandum (non-add) entries:

                      1941
                      Unexpired unobligated balance, end of year
                      271
                      271
                      270

                      Change in obligated balance:

                      Unpaid obligations:

                      3000
                      Unpaid obligations, brought forward, Oct 1
                      2,285
                      1,099
                      1,099

                      3010
                      Obligations incurred, unexpired accounts
                      399
                      301
                      284

                      3020
                      Financing disbursements (gross)
                      –400
                      –301
                      –452

                      3040
                      Recoveries of prior year unpaid obligations, unexpired
                      –1,185

                      3050
                      Unpaid obligations, end of year
                      1,099
                      1,099
                      931

                      Uncollected payments:

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

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

                      Memorandum (non-add) entries:

                      3100
                      Obligated balance, start of year
                      2,232
                      1,046
                      1,046

                      3200
                      Obligated balance, end of year
                      1,046
                      1,046
                      878

                      Financing authority and disbursements, net:

                      Mandatory:

                      4090
                      Financing authority, gross
                      566
                      301
                      283

                      Financing disbursements:

                      4110
                      Financing disbursements, gross
                      400
                      301
                      452

                      Offsets against gross financing authority and disbursements:

                      Offsetting collections (collected) from:

                      4120
                      Federal sources

                      –175

                      4122
                      Interest on uninvested funds
                      –20
                      –20
                      –18

                      4123
                      Non-Federal sources - Interest
                      –253
                      –236
                      –228

                      4123
                      Non-Federal sources - Principal
                      –667
                      –563
                      –489

                      4123
                      Non-Federal sources - Other
                      –13
                      –6
                      –1

                      4130
                      Offsets against gross financing auth and disbursements (total)
                      –953
                      –1,000
                      –736

                      4160
                      Financing authority, net (mandatory)
                      –387
                      –699
                      –453

                      4170
                      Financing disbursements, net (mandatory)
                      –553
                      –699
                      –284

                      4180
                      Financing authority, net (total)
                      –387
                      –699
                      –453

                      4190
                      Financing disbursements, net (total)
                      –553
                      –699
                      –284

          Status of Direct Loans (in millions of dollars)

                      Identification code 020–4298–0–3–371
                      2014 actual
                      2015 est.
                      2016 est.

                      Cumulative balance of direct loans outstanding:

                      1210
                      Outstanding, start of year
                      9,335
                      8,668
                      8,105

                      1231
                      Disbursements: Direct loan disbursements

                      168

                      1251
                      Repayments: Repayments and prepayments
                      –667
                      –563
                      –489

                      1290
                      Outstanding, end of year
                      8,668
                      8,105
                      7,784

          Balance Sheet (in millions of dollars)

                      Identification code 020–4298–0–3–371
                      2013 actual
                      2014 actual

                      ASSETS:

                      1101
                      Federal assets: Fund balances with Treasury
                      520
                      280

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

                      1401
                      Direct loans receivable, gross
                      9,335
                      8,668

                      1405
                      Allowance for subsidy cost (-)
                      –916
                      –876

                      1499
                      Net present value of assets related to direct loans
                      8,419
                      7,792

                      1999
                      Total assets
                      8,939
                      8,072

                      LIABILITIES:

                      2103
                      Federal liabilities: Debt
                      8,939
                      8,072

                      4999
                      Total liabilities and net position
                      8,939
                      8,072

          Trust Funds
             Capital Magnet Fund, Community Development Financial Institutions

             Special and Trust Fund Receipts (in millions of dollars)

                      Identification code 020–8524–0–7–451
                      2014 actual
                      2015 est.
                      2016 est.

                      0100
                      Balance, start of year

                      Receipts:

                      0220
                      Affordable Housing Allocation, Capital Magnet Fund

                      64

                      0400
                      Total: Balances and collections

                      64

                      0799
                      Balance, end of year

                      64

             The purpose of the Capital Magnet Fund (CMF) is to make awards to CDFIs and qualified nonprofit housing providers that would
                be leveraged to attract other financing sources for affordable housing and related economic development activities. The CMF
                was authorized by the Housing and Economic Recovery Act of 2008 (P.L. 110–289), which directed the account to be funded from
                assessments on Fannie Mae and Freddie Mac. The Federal Housing Finance Agency (FHFA), as regulator for Fannie Mae and Freddie
                Mac, suspended these assessments in November 2008 when Fannie Mae and Freddie Mac were placed into conservatorship. In December
                2014, the FHFA directed Fannie Mae and Freddie Mac to begin allocating funds to the CMF.

             Gifts and Bequests

             Program and Financing (in millions of dollars)

                      Identification code 020–8790–0–7–803
                      2014 actual
                      2015 est.
                      2016 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 $10,000 for official reception and representation expenses; and for assistance to Federal law enforcement agencies, with or without
             reimbursement, [$112,000,000] $112,979,000, of which not to exceed $34,335,000 shall remain available until September 30, [2017] 2018. (Department of the Treasury Appropriations Act, 2015.)
          Program and Financing (in millions of dollars)

                      Identification code 020–0173–0–1–751
                      2014 actual
                      2015 est.
                      2016 est.

                      Obligations by program activity:

                      0001
                      BSA administration and Analysis
                      102
                      112
                      113

                      Budgetary resources:

                      Unobligated balance:

                      1000
                      Unobligated balance brought forward, Oct 1
                      41
                      50
                      53

                      Budget authority:

                      Appropriations, discretionary:

                      1100
                      Appropriation
                      112
                      112
                      113

                      1160
                      Appropriation, discretionary (total)
                      112
                      112
                      113

                      Spending authority from offsetting collections, discretionary:

                      1700
                      Collected

                      3
                      3

                      1750
                      Spending auth from offsetting collections, disc (total)

                      3
                      3

                      1900
                      Budget authority (total)
                      112
                      115
                      116

                      1930
                      Total budgetary resources available
                      153
                      165
                      169

                      Memorandum (non-add) entries:

                      1940
                      Unobligated balance expiring
                      –1

                      1941
                      Unexpired unobligated balance, end of year
                      50
                      53
                      56

                      Change in obligated balance:

                      Unpaid obligations:

                      3000
                      Unpaid obligations, brought forward, Oct 1
                      23
                      29
                      26

                      3010
                      Obligations incurred, unexpired accounts
                      102
                      112
                      113

                      3011
                      Obligations incurred, expired accounts
                      1

                      3020
                      Outlays (gross)
                      –95
                      –115
                      –116

                      3041
                      Recoveries of prior year unpaid obligations, expired
                      –2

                      3050
                      Unpaid obligations, end of year
                      29
                      26
                      23

                      Uncollected payments:

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

                      3071
                      Change in uncollected pymts, Fed sources, expired
                      2

                      3090
                      Uncollected pymts, Fed sources, end of year
                      –1
                      –1
                      –1

                      Memorandum (non-add) entries:

                      3100
                      Obligated balance, start of year
                      20
                      28
                      25

                      3200
                      Obligated balance, end of year
                      28
                      25
                      22

                      Budget authority and outlays, net:

                      Discretionary:

                      4000
                      Budget authority, gross
                      112
                      115
                      116

                      Outlays, gross:

                      4010
                      Outlays from new discretionary authority
                      65
                      87
                      88

                      4011
                      Outlays from discretionary balances
                      30
                      28
                      28

                      4020
                      Outlays, gross (total)
                      95
                      115
                      116

                      Offsets against gross budget authority and outlays:

                      Offsetting collections (collected) from:

                      4030
                      Federal sources
                      –2
                      –3
                      –3

                      Additional offsets against gross budget authority only:

                      4052
                      Offsetting collections credited to expired accounts
                      2

                      4070
                      Budget authority, net (discretionary)
                      112
                      112
                      113

                      4080
                      Outlays, net (discretionary)
                      93
                      112
                      113

                      4180
                      Budget authority, net (total)
                      112
                      112
                      113

                      4190
                      Outlays, net (total)
                      93
                      112
                      113

             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 020–0173–0–1–751
                      2014 actual
                      2015 est.
                      2016 est.

                      Direct obligations:

                      11.1
                      Personnel compensation: Full-time permanent
                      32
                      41
                      42

                      12.1
                      Civilian personnel benefits
                      10
                      12
                      12

                      21.0
                      Travel and transportation of persons
                      1

                      23.1
                      Rental payments to GSA
                      5
                      4
                      4

                      23.3
                      Communications, utilities, and miscellaneous charges
                      2
                      2
                      2

                      25.1
                      Advisory and assistance services
                      2
                      1
                      1

                      25.2
                      Other services from non-Federal sources
                      15
                      15
                      15

                      25.3
                      Other goods and services from Federal sources
                      10
                      9
                      9

                      25.7
                      Operation and maintenance of equipment
                      21
                      19
                      19

                      31.0
                      Equipment
                      4
                      7
                      7

                      99.0
                      Direct obligations
                      102
                      110
                      111

                      99.5
                      Below reporting threshold

                      2
                      2

                      99.9
                      Total new obligations
                      102
                      112
                      113

          Employment Summary

                      Identification code 020–0173–0–1–751
                      2014 actual
                      2015 est.
                      2016 est.

                      1001
                      Direct civilian full-time equivalent employment
                      279
                      345
                      343

                      2001
                      Reimbursable civilian full-time equivalent employment

                      1
                      1

             Fiscal Service

             Federal Funds
             Salaries and ExpensesFor necessary expenses of operations of the Bureau of the Fiscal Service, [$348,184,000] $363,850,000; of which not to exceed $4,210,000, to remain available until September 30, [2017] 2018, is for information systems modernization initiatives; [and] of which $5,000 shall be available for official reception and representation expenses; and of which not to exceed $19,800,000, to remain available until September 30, 2018, is to support the Department's activities
                related to implementation of the Digital Accountability and Transparency Act (DATA Act; Public Law 113–101), including changes
                in business processes, workforce, or information technology to support high quality, transparent Federal spending information.

          In addition, $165,000, to be derived from the Oil Spill Liability Trust Fund to reimburse administrative and personnel expenses
             for financial management of the Fund, as authorized by section 1012 of Public Law 101–380. (Department of the Treasury Appropriations Act, 2015.)
          Special and Trust Fund Receipts (in millions of dollars)

                      Identification code 020–0520–0–1–803
                      2014 actual
                      2015 est.
                      2016 est.

                      0100
                      Balance, start of year
                      9
                      4
                      15

                      Receipts:

                      0220
                      Debt Collection, Non-federal Receipts
                      97
                      96
                      96

                      0240
                      Debt Collection Improvement Fund, Federal Receipts

                      17
                      17

                      0299
                      Total receipts and collections
                      97
                      113
                      113

                      0400
                      Total: Balances and collections
                      106
                      117
                      128

                      Appropriations:

                      0500
                      Salaries and Expenses
                      –97
                      –102
                      –105

                      0501
                      Salaries and Expenses
                      –6
                      –1
                      –1

                      0502
                      Salaries and Expenses
                      1
                      1

                      0599
                      Total appropriations
                      –102
                      –102
                      –106

                      0799
                      Balance, end of year
                      4
                      15
                      22

          Program and Financing (in millions of dollars)

                      Identification code 020–0520–0–1–803
                      2014 actual
                      2015 est.
                      2016 est.

                      Obligations by program activity:

                      0001
                      Collections
                      31
                      24
                      27

                      0002
                      Debt Collection
                      105
                      102
                      105

                      0003
                      DoNOT Pay  Business Center
                      5
                      5
                      5

                      0004
                      Government Agency Investment Services
                      17
                      13
                      13

                      0005
                      Government-wide Accounting and Reporting
                      70
                      65
                      69

                      0006
                      Payments
                      112
                      122
                      133

                      0007
                      Retail Securities Services
                      95
                      95
                      94

                      0008
                      Summary Debt Accounting
                      16
                      4
                      4

                      0009
                      Wholesale Securities Services
                      13
                      19
                      19

                      0799
                      Total direct obligations
                      464
                      449
                      469

                      0801
                      Salaries and Expenses (Reimbursable)
                      140
                      140
                      147

                      0900
                      Total new obligations
                      604
                      589
                      616

                      Budgetary resources:

                      Unobligated balance:

                      1000
                      Unobligated balance brought forward, Oct 1
                      114
                      111
                      112

                      1001
                      Discretionary unobligated balance brought fwd, Oct 1
                      12
                      16

                      1012
                      Unobligated balance transfers between expired and unexpired accounts
                      4

                      1021
                      Recoveries of prior year unpaid obligations
                      1

                      1050
                      Unobligated balance (total)
                      119
                      111
                      112

                      Budget authority:

                      Appropriations, discretionary:

                      1100
                      Appropriation
                      360
                      348
                      364

                      1120
                      Appropriations transferred to other accts [020–0520]
                      –5
                      –5
                      –5

                      1121
                      Appropriations transferred from other acct [020–0520]
                      5
                      5
                      5

                      1160
                      Appropriation, discretionary (total):
                      360
                      348
                      364

                      Appropriations, mandatory:

                      1201
                      Special Fund 20–5445
                      97
                      102
                      105

                      1203
                      Appropriation (previously unavailable)
                      6
                      1
                      1

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

                      1260
                      Appropriations, mandatory (total):
                      102
                      102
                      106

                      Spending authority from offsetting collections, discretionary:

                      1700
                      Collected
                      123
                      140
                      147

                      1701
                      Change in uncollected payments, Federal sources
                      17

                      1750
                      Spending auth from offsetting collections, disc (total):
                      140
                      140
                      147

                      1900
                      Budget authority (total)
                      602
                      590
                      617

                      1930
                      Total budgetary resources available
                      721
                      701
                      729

                      Memorandum (non-add) entries:

                      1940
                      Unobligated balance expiring
                      –6

                      1941
                      Unexpired unobligated balance, end of year
                      111
                      112
                      113

                      Special and non-revolving trust funds:

                      1952
                      Expired unobligated balance, start of year
                      8

                      1953
                      Expired unobligated balance, end of year
                      8

                      1955
                      Unobligated balances withdrawn and returned to general fund
                      2

                      Change in obligated balance:

                      Unpaid obligations:

                      3000
                      Unpaid obligations, brought forward, Oct 1
                      135
                      139
                      170

                      3010
                      Obligations incurred, unexpired accounts
                      604
                      589
                      616

                      3011
                      Obligations incurred, expired accounts
                      20

                      3020
                      Outlays (gross)
                      –599
                      –558
                      –632

                      3040
                      Recoveries of prior year unpaid obligations, unexpired
                      –1

                      3041
                      Recoveries of prior year unpaid obligations, expired
                      –20

                      3050
                      Unpaid obligations, end of year
                      139
                      170
                      154

                      Uncollected payments:

                      3060
                      Uncollected pymts, Fed sources, brought forward, Oct 1
                      –30
                      –23
                      –23

                      3070
                      Change in uncollected pymts, Fed sources, unexpired
                      –17

                      3071
                      Change in uncollected pymts, Fed sources, expired
                      24

                      3090
                      Uncollected pymts, Fed sources, end of year
                      –23
                      –23
                      –23

                      Memorandum (non-add) entries:

                      3100
                      Obligated balance, start of year
                      105
                      116
                      147

                      3200
                      Obligated balance, end of year
                      116
                      147
                      131

                      Budget authority and outlays, net:

                      Discretionary:

                      4000
                      Budget authority, gross
                      500
                      488
                      511

                      Outlays, gross:

                      4010
                      Outlays from new discretionary authority
                      424
                      402
                      422

                      4011
                      Outlays from discretionary balances
                      68
                      59
                      105

                      4020
                      Outlays, gross (total)
                      492
                      461
                      527

                      Offsets against gross budget authority and outlays:

                      Offsetting collections (collected) from:

                      4030
                      Baseline Program [Text]
                      –150
                      –140
                      –147

                      Additional offsets against gross budget authority only:

                      4050
                      Change in uncollected pymts, Fed sources, unexpired:
                      –17

                      4052
                      Offsetting collections credited to expired accounts:
                      27

                      4060
                      Additional offsets against budget authority only (total)
                      10

                      4070
                      Budget authority, net (discretionary)
                      360
                      348
                      364

                      4080
                      Outlays, net (discretionary)
                      342
                      321
                      380

                      Mandatory:

                      4090
                      Budget authority, gross
                      102
                      102
                      106

                      Outlays, gross:

                      4100
                      Outlays from new mandatory authority

                      7
                      7

                      4101
                      Outlays from mandatory balances
                      107
                      90
                      98

                      4110
                      Outlays, gross (total)
                      107
                      97
                      105

                      4180
                      Budget authority, net (total)
                      462
                      450
                      470

                      4190
                      Outlays, net (total)
                      449
                      418
                      485

              The mission of the Fiscal Service is to promote the financial integrity and operational efficiency of the U.S. Government
                through exceptional accounting, financing, 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.

             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. The Budget also provides additional
                resources to support the Bureau's expanded Government-wide leadership role in spending transparency including additional investments
                in USAspending.gov, technology upgrades, and implementation efforts to support the execution of the Digital Accountability
                and Transparency Act of 2014.

          Object Classification (in millions of dollars)

                      Identification code 020–0520–0–1–803
                      2014 actual
                      2015 est.
                      2016 est.

                      Direct obligations:

                      Personnel compensation:

                      11.1
                      Full-time permanent
                      157
                      181
                      169

                      11.3
                      Other than full-time permanent
                      1
                      2
                      2

                      11.5
                      Other personnel compensation
                      3
                      7
                      7

                      11.9
                      Total personnel compensation
                      161
                      190
                      178

                      12.1
                      Civilian personnel benefits
                      49
                      51
                      49

                      13.0
                      Benefits for former personnel
                      2
                      1
                      1

                      21.0
                      Travel and transportation of persons
                      3
                      3
                      3

                      23.1
                      Rental payments to GSA
                      27
                      28
                      26

                      23.2
                      Rental payments to others
                      1
                      1
                      1

                      23.3
                      Communications, utilities, and miscellaneous charges
                      12
                      15
                      13

                      24.0
                      Printing and reproduction

                      1

                      25.1
                      Advisory and assistance services
                      19
                      15
                      28

                      25.2
                      Other services from non-Federal sources
                      53
                      41
                      49

                      25.3
                      Other goods and services from Federal sources
                      116
                      87
                      106

                      25.4
                      Operation and maintenance of facilities
                      4
                      2
                      2

                      25.7
                      Operation and maintenance of equipment
                      5
                      4
                      4

                      26.0
                      Supplies and materials
                      2
                      4
                      3

                      31.0
                      Equipment
                      2
                      4
                      4

                      32.0
                      Land and structures
                      7
                      2
                      2

                      99.0
                      Direct obligations
                      463
                      449
                      469

                      99.0
                      Reimbursable obligations
                      139
                      140
                      147

                      99.5
                      Below reporting threshold
                      2

                      99.9
                      Total new obligations
                      604
                      589
                      616

          Employment Summary

                      Identification code 020–0520–0–1–803
                      2014 actual
                      2015 est.
                      2016 est.

                      1001
                      Direct civilian full-time equivalent employment
                      1,805
                      2,096
                      2,046

                      2001
                      Reimbursable civilian full-time equivalent employment
                      243
                      254
                      241

             Payment to the Yankton Sioux Tribe Development Trust Fund

             Program and Financing (in millions of dollars)

                      Identification code 020–1888–0–1–452
                      2014 actual
                      2015 est.
                      2016 est.

                      Obligations by program activity:

                      0001
                      Payment to the Yankton Sioux Tribe Development Trust Fund (Direct)
                      33

                      0900
                      Total new obligations (object class 43.0)
                      33

                      Budgetary resources:

                      Budget authority:

                      Appropriations, mandatory:

                      1200
                      Appropriation
                      33

                      1260
                      Appropriations, mandatory (total)
                      33

                      1930
                      Total budgetary resources available
                      33

                      Change in obligated balance:

                      Unpaid obligations:

                      3010
                      Obligations incurred, unexpired accounts
                      33

                      3020
                      Outlays (gross)
                      –33

                      Budget authority and outlays, net:

                      Mandatory:

                      4090
                      Budget authority, gross
                      33

                      Outlays, gross:

                      4100
                      Outlays from new mandatory authority
                      33

                      4180
                      Budget authority, net (total)
                      33

                      4190
                      Outlays, net (total)
                      33

             The Yankton Sioux Tribe Development Trust Fund was established by P.L. 107–331 to carry out projects and programs under section
                206 of the act for economic and infrastructure development projects. The legislation required 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 020–1887–0–1–452
                      2014 actual
                      2015 est.
                      2016 est.

                      Obligations by program activity:

                      0001
                      Payment to the Santee Sioux Tribe Development Trust Fund (Direct)
                      7

                      0900
                      Total new obligations (object class 43.0)
                      7

                      Budgetary resources:

                      Budget authority:

                      Appropriations, mandatory:

                      1200
                      Appropriation
                      7

                      1260
                      Appropriations, mandatory (total)
                      7

                      1930
                      Total budgetary resources available
                      7

                      Change in obligated balance:

                      Unpaid obligations:

                      3010
                      Obligations incurred, unexpired accounts
                      7

                      3020
                      Outlays (gross)
                      –7

                      Budget authority and outlays, net:

                      Mandatory:

                      4090
                      Budget authority, gross
                      7

                      Outlays, gross:

                      4100
                      Outlays from new mandatory authority
                      7

                      4180
                      Budget authority, net (total)
                      7

                      4190
                      Outlays, net (total)
                      7

             The Santee Sioux Tribe Development Trust Fund was established by P.L. 107–331 to carry out projects and programs under section
                206 of the act for economic and infrastructure development projects. The legislation required 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 020–0562–0–1–803
                      2014 actual
                      2015 est.
                      2016 est.

                      Obligations by program activity:

                      0001
                      Reimbursements to Federal Reserve Banks (Direct)
                      107
                      127
                      123

                      0900
                      Total new obligations (object class 25.3)
                      107
                      127
                      123

                      Budgetary resources:

                      Budget authority:

                      Appropriations, mandatory:

                      1200
                      Appropriation
                      107
                      127
                      123

                      1260
                      Appropriations, mandatory (total)
                      107
                      127
                      123

                      1930
                      Total budgetary resources available
                      107
                      127
                      123

                      Change in obligated balance:

                      Unpaid obligations:

                      3000
                      Unpaid obligations, brought forward, Oct 1
                      26
                      28
                      32

                      3010
                      Obligations incurred, unexpired accounts
                      107
                      127
                      123

                      3020
                      Outlays (gross)
                      –105
                      –123
                      –124

                      3050
                      Unpaid obligations, end of year
                      28
                      32
                      31

                      Memorandum (non-add) entries:

                      3100
                      Obligated balance, start of year
                      26
                      28
                      32

                      3200
                      Obligated balance, end of year
                      28
                      32
                      31

                      Budget authority and outlays, net:

                      Mandatory:

                      4090
                      Budget authority, gross
                      107
                      127
                      123

                      Outlays, gross:

                      4100
                      Outlays from new mandatory authority
                      79
                      95
                      92

                      4101
                      Outlays from mandatory balances
                      26
                      28
                      32

                      4110
                      Outlays, gross (total)
                      105
                      123
                      124

                      4180
                      Budget authority, net (total)
                      107
                      127
                      123

                      4190
                      Outlays, net (total)
                      105
                      123
                      124

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

             Payment to the Resolution Funding Corporation

             Program and Financing (in millions of dollars)

                      Identification code 020–1851–0–1–908
                      2014 actual
                      2015 est.
                      2016 est.

                      Obligations by program activity:

                      0001
                      Payment to the Resolution Funding Corporation (Direct)
                      2,628
                      2,628
                      2,628

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

                      Budgetary resources:

                      Budget authority:

                      Appropriations, mandatory:

                      1200
                      Appropriation
                      2,628
                      2,628
                      2,628

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

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

                      Change in obligated balance:

                      Unpaid obligations:

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

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

                      Budget authority and outlays, net:

                      Mandatory:

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

                      Outlays, gross:

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

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

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

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

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

             Hope Bond Payment Fund

             Special and Trust Fund Receipts (in millions of dollars)

                      Identification code 020–5582–0–2–371
                      2014 actual
                      2015 est.
                      2016 est.

                      0100
                      Balance, start of year

                      Receipts:

                      0220
                      Affordable Housing Allocations, HOPE Bond Payment Fund

                      61

                      0400
                      Total: Balances and collections

                      61

                      0799
                      Balance, end of year

                      61

              The HOPE Reserve Fund was authorized by section 1337(e) of the Housing and Economic Recovery Act of 2008 (HERA, Pub. L. 110–289),
                which directed the account to be funded from assessments on Fannie Mae and Freddie Mac.  The Federal Housing Finance Agency
                (FHFA), as regulator for Fannie Mae and Freddie Mac, suspended these assessments in November 2008 and reinstated them effective
                January 2015, subject to terms and conditions as prescribed by FHFA.

             Federal Reserve Bank Reimbursement Fund

             Program and Financing (in millions of dollars)

                      Identification code 020–1884–0–1–803
                      2014 actual
                      2015 est.
                      2016 est.

                      Obligations by program activity:

                      0001
                      Federal Reserve Bank services
                      427
                      395
                      397

                      0900
                      Total new obligations (object class 25.2)
                      427
                      395
                      397

                      Budgetary resources:

                      Budget authority:

                      Appropriations, mandatory:

                      1200
                      Appropriation
                      427
                      395
                      397

                      1260
                      Appropriations, mandatory (total)
                      427
                      395
                      397

                      1900
                      Budget authority (total)
                      427
                      395
                      397

                      1930
                      Total budgetary resources available
                      427
                      395
                      397

                      Change in obligated balance:

                      Unpaid obligations:

                      3000
                      Unpaid obligations, brought forward, Oct 1
                      88
                      106
                      105

                      3010
                      Obligations incurred, unexpired accounts
                      427
                      395
                      397

                      3020
                      Outlays (gross)
                      –409
                      –396
                      –403

                      3050
                      Unpaid obligations, end of year
                      106
                      105
                      99

                      Memorandum (non-add) entries:

                      3100
                      Obligated balance, start of year
                      88
                      106
                      105

                      3200
                      Obligated balance, end of year
                      106
                      105
                      99

                      Budget authority and outlays, net:

                      Mandatory:

                      4090
                      Budget authority, gross
                      427
                      395
                      397

                      Outlays, gross:

                      4100
                      Outlays from new mandatory authority
                      321
                      290
                      234

                      4101
                      Outlays from mandatory balances
                      88
                      106
                      169

                      4110
                      Outlays, gross (total)
                      409
                      396
                      403

                      4180
                      Budget authority, net (total)
                      427
                      395
                      397

                      4190
                      Outlays, net (total)
                      409
                      396
                      403

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

             Payment of Government Losses in Shipment

             Program and Financing (in millions of dollars)

                      Identification code 020–1710–0–1–803
                      2014 actual
                      2015 est.
                      2016 est.

                      Obligations by program activity:

                      0001
                      Payment of Government Losses in Shipment (Direct)
                      1
                      1
                      1

                      0900
                      Total new obligations (object class 42.0)
                      1
                      1
                      1

                      Budgetary resources:

                      Budget authority:

                      Appropriations, mandatory:

                      1200
                      Appropriation
                      1
                      1
                      1

                      1260
                      Appropriations, mandatory (total)
                      1
                      1
                      1

                      1930
                      Total budgetary resources available
                      1
                      1
                      1

                      Change in obligated balance:

                      Unpaid obligations:

                      3010
                      Obligations incurred, unexpired accounts
                      1
                      1
                      1

                      3020
                      Outlays (gross)
                      –1
                      –1
                      –1

                      Budget authority and outlays, net:

                      Mandatory:

                      4090
                      Budget authority, gross
                      1
                      1
                      1

                      Outlays, gross:

                      4100
                      Outlays from new mandatory authority
                      1
                      1
                      1

                      4180
                      Budget authority, net (total)
                      1
                      1
                      1

                      4190
                      Outlays, net (total)
                      1
                      1
                      1

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

             Financial Agent Services

             Program and Financing (in millions of dollars)

                      Identification code 020–1802–0–1–803
                      2014 actual
                      2015 est.
                      2016 est.

                      Obligations by program activity:

                      0001
                      Financial agent services
                      618
                      670
                      670

                      0900
                      Total new obligations (object class 25.2)
                      618
                      670
                      670

                      Budgetary resources:

                      Unobligated balance:

                      1021
                      Recoveries of prior year unpaid obligations
                      19

                      1050
                      Unobligated balance (total)
                      19

                      Budget authority:

                      Appropriations, mandatory:

                      1200
                      Appropriation
                      608
                      673
                      673

                      1220
                      Appropriations transferred to other accts [020–0126]
                      –9
                      –3
                      –3

                      1260
                      Appropriations, mandatory (total)
                      599
                      670
                      670

                      1930
                      Total budgetary resources available
                      618
                      670
                      670

                      Change in obligated balance:

                      Unpaid obligations:

                      3000
                      Unpaid obligations, brought forward, Oct 1
                      56
                      59
                      66

                      3010
                      Obligations incurred, unexpired accounts
                      618
                      670
                      670

                      3020
                      Outlays (gross)
                      –596
                      –663
                      –643

                      3040
                      Recoveries of prior year unpaid obligations, unexpired
                      –19

                      3050
                      Unpaid obligations, end of year
                      59
                      66
                      93

                      Memorandum (non-add) entries:

                      3100
                      Obligated balance, start of year
                      56
                      59
                      66

                      3200
                      Obligated balance, end of year
                      59
                      66
                      93

                      Budget authority and outlays, net:

                      Mandatory:

                      4090
                      Budget authority, gross
                      599
                      670
                      670

                      Outlays, gross:

                      4100
                      Outlays from new mandatory authority
                      540
                      604
                      577

                      4101
                      Outlays from mandatory balances
                      56
                      59
                      66

                      4110
                      Outlays, gross (total)
                      596
                      663
                      643

                      4180
                      Budget authority, net (total)
                      599
                      670
                      670

                      4190
                      Outlays, net (total)
                      596
                      663
                      643

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

             Interest on Uninvested Funds

             Program and Financing (in millions of dollars)

                      Identification code 020–1860–0–1–908
                      2014 actual
                      2015 est.
                      2016 est.

                      Obligations by program activity:

                      0001
                      Interest of uninvested funds
                      27
                      24
                      24

                      0900
                      Total new obligations (object class 43.0)
                      27
                      24
                      24

                      Budgetary resources:

                      Budget authority:

                      Appropriations, mandatory:

                      1200
                      Appropriation
                      27
                      24
                      24

                      1260
                      Appropriations, mandatory (total)
                      27
                      24
                      24

                      1930
                      Total budgetary resources available
                      27
                      24
                      24

                      Change in obligated balance:

                      Unpaid obligations:

                      3000
                      Unpaid obligations, brought forward, Oct 1
                      43
                      56
                      56

                      3010
                      Obligations incurred, unexpired accounts
                      27
                      24
                      24

                      3020
                      Outlays (gross)
                      –14
                      –24
                      –24

                      3050
                      Unpaid obligations, end of year
                      56
                      56
                      56

                      Memorandum (non-add) entries:

                      3100
                      Obligated balance, start of year
                      43
                      56
                      56

                      3200
                      Obligated balance, end of year
                      56
                      56
                      56

                      Budget authority and outlays, net:

                      Mandatory:

                      4090
                      Budget authority, gross
                      27
                      24
                      24

                      Outlays, gross:

                      4101
                      Outlays from mandatory balances
                      14
                      24
                      24

                      4180
                      Budget authority, net (total)
                      27
                      24
                      24

                      4190
                      Outlays, net (total)
                      14
                      24
                      24

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

             Federal Interest Liabilities to States

             Program and Financing (in millions of dollars)

                      Identification code 020–1877–0–1–908
                      2014 actual
                      2015 est.
                      2016 est.

                      Obligations by program activity:

                      0001
                      Federal interest liabilities to States
                      1
                      1
                      2

                      0900
                      Total new obligations (object class 25.2)
                      1
                      1
                      2

                      Budgetary resources:

                      Budget authority:

                      Appropriations, mandatory:

                      1200
                      Appropriation
                      1
                      1
                      2

                      1260
                      Appropriations, mandatory (total)
                      1
                      1
                      2

                      1930
                      Total budgetary resources available
                      1
                      1
                      2

                      Change in obligated balance:

                      Unpaid obligations:

                      3010
                      Obligations incurred, unexpired accounts
                      1
                      1
                      2

                      3020
                      Outlays (gross)
                      –1
                      –1
                      –2

                      Budget authority and outlays, net:

                      Mandatory:

                      4090
                      Budget authority, gross
                      1
                      1
                      2

                      Outlays, gross:

                      4100
                      Outlays from new mandatory authority
                      1
                      1
                      2

                      4180
                      Budget authority, net (total)
                      1
                      1
                      2

                      4190
                      Outlays, net (total)
                      1
                      1
                      2

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

             Interest Paid to Credit Financing Accounts

             Program and Financing (in millions of dollars)

                      Identification code 020–1880–0–1–908
                      2014 actual
                      2015 est.
                      2016 est.

                      Obligations by program activity:

                      0001
                      Interest paid to credit financing accounts
                      7,855
                      13,889
                      15,038

                      0900
                      Total new obligations (object class 43.0)
                      7,855
                      13,889
                      15,038

                      Budgetary resources:

                      Budget authority:

                      Appropriations, mandatory:

                      1200
                      Appropriation
                      7,855
                      13,889
                      15,038

                      1260
                      Appropriations, mandatory (total)
                      7,855
                      13,889
                      15,038

                      1900
                      Budget authority (total)
                      7,855
                      13,889
                      15,038

                      1930
                      Total budgetary resources available
                      7,855
                      13,889
                      15,038

                      Change in obligated balance:

                      Unpaid obligations:

                      3000
                      Unpaid obligations, brought forward, Oct 1
                      1

                      3010
                      Obligations incurred, unexpired accounts
                      7,855
                      13,889
                      15,038

                      3020
                      Outlays (gross)
                      –7,856
                      –13,889
                      –15,038

                      Memorandum (non-add) entries:

                      3100
                      Obligated balance, start of year
                      1

                      Budget authority and outlays, net:

                      Mandatory:

                      4090
                      Budget authority, gross
                      7,855
                      13,889
                      15,038

                      Outlays, gross:

                      4100
                      Outlays from new mandatory authority
                      7,855
                      13,889
                      15,038

                      4101
                      Outlays from mandatory balances
                      1

                      4110
                      Outlays, gross (total)
                      7,856
                      13,889
                      15,038

                      4180
                      Budget authority, net (total)
                      7,855
                      13,889
                      15,038

                      4190
                      Outlays, net (total)
                      7,856
                      13,889
                      15,038

             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 020–1895–0–1–808
                      2014 actual
                      2015 est.
                      2016 est.

                      Obligations by program activity:

                      0001
                      Claims for damages
                      7
                      12
                      8

                      0003
                      Claims for contract disputes
                      1,017
                      72
                      76

                      0091
                      Total claims adjudicated administratively
                      1,024
                      84
                      84

                      0101
                      Judgments, Court of Claims
                      2,220
                      276
                      276

                      0102
                      Judgments, U.S. courts
                      430
                      456
                      456

                      0191
                      Total court judgments
                      2,650
                      732
                      732

                      0900
                      Total new obligations (object class 42.0)
                      3,674
                      816
                      816

                      Budgetary resources:

                      Budget authority:

                      Appropriations, mandatory:

                      1200
                      Appropriation
                      3,674
                      816
                      816

                      1260
                      Appropriations, mandatory (total)
                      3,674
                      816
                      816

                      1900
                      Budget authority (total)
                      3,674
                      816
                      816

                      1930
                      Total budgetary resources available
                      3,674
                      816
                      816

                      Change in obligated balance:

                      Unpaid obligations:

                      3000
                      Unpaid obligations, brought forward, Oct 1
                      87
                      834
                      834

                      3010
                      Obligations incurred, unexpired accounts
                      3,674
                      816
                      816

                      3020
                      Outlays (gross)
                      –2,927
                      –816
                      –816

                      3050
                      Unpaid obligations, end of year
                      834
                      834
                      834

                      Memorandum (non-add) entries:

                      3100
                      Obligated balance, start of year
                      87
                      834
                      834

                      3200
                      Obligated balance, end of year
                      834
                      834
                      834

                      Budget authority and outlays, net:

                      Mandatory:

                      4090
                      Budget authority, gross
                      3,674
                      816
                      816

                      Outlays, gross:

                      4100
                      Outlays from new mandatory authority
                      2,840
                      124
                      124

                      4101
                      Outlays from mandatory balances
                      87
                      692
                      692

                      4110
                      Outlays, gross (total)
                      2,927
                      816
                      816

                      4180
                      Budget authority, net (total)
                      3,674
                      816
                      816

                      4190
                      Outlays, net (total)
                      2,927
                      816
                      816

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

             Restitution of Forgone Interest

             Program and Financing (in millions of dollars)

                      Identification code 020–1875–0–1–908
                      2014 actual
                      2015 est.
                      2016 est.

                      Obligations by program activity:

                      0001
                      Restitution of Forgone Interest (Direct)
                      1,244

                      0900
                      Total new obligations (object class 43.0)
                      1,244

                      Budgetary resources:

                      Budget authority:

                      Appropriations, mandatory:

                      1200
                      Appropriation
                      1,244

                      1260
                      Appropriations, mandatory (total)
                      1,244

                      1930
                      Total budgetary resources available
                      1,244

                      Change in obligated balance:

                      Unpaid obligations:

                      3010
                      Obligations incurred, unexpired accounts
                      1,244

                      3020
                      Outlays (gross)
                      –1,244

                      Budget authority and outlays, net:

                      Mandatory:

                      4090
                      Budget authority, gross
                      1,244

                      Outlays, gross:

                      4100
                      Outlays from new mandatory authority
                      1,244

                      4180
                      Budget authority, net (total)
                      1,244

                      4190
                      Outlays, net (total)
                      1,244

             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.

             Biomass Energy Development

             Program and Financing (in millions of dollars)

                      Identification code 020–0114–0–1–271
                      2014 actual
                      2015 est.
                      2016 est.

                      Budgetary resources:

                      Budget authority:

                      Spending authority from offsetting collections, mandatory:

                      1800
                      Collected
                      3

                      1820
                      Capital transfer of spending authority from offsetting collections to general fund
                      –3

                      Budget authority and outlays, net:

                      Mandatory:

                      Offsets against gross budget authority and outlays:

                      Offsetting collections (collected) from:

                      4120
                      Federal sources
                      –3

                      4180
                      Budget authority, net (total)
                      –3

                      4190
                      Outlays, net (total)
                      –3

          Status of Guaranteed Loans (in millions of dollars)

                      Identification code 020–0114–0–1–271
                      2014 actual
                      2015 est.
                      2016 est.

                      Addendum:

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

                      2310
                      Outstanding, start of year
                      27
                      27

                      2361
                      Write-offs of loans receivable

                      –27

                      2390
                      Outstanding, end of year
                      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 loans guaranteed by this account went into default. The guarantees have been
                paid off, and the assets have been liquidated.

          Balance Sheet (in millions of dollars)

                      Identification code 020–0114–0–1–271
                      2013 actual
                      2014 actual

                      ASSETS:

                      1701
                      Defaulted guaranteed loans, gross
                      27
                      27

                      1702
                      Interest receivable
                      5
                      5

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

                      1799
                      Value of assets related to loan guarantees
                      6
                      6

                      1999
                      Total assets
                      6
                      6

                      LIABILITIES:

                      2104
                      Federal liabilities: Resources payable to Treasury
                      6
                      6

                      4999
                      Total liabilities and net position
                      6
                      6

             Continued Dumping and Subsidy Offset

             Special and Trust Fund Receipts (in millions of dollars)

                      Identification code 020–5688–0–2–376
                      2014 actual
                      2015 est.
                      2016 est.

                      0100
                      Balance, start of year

                      7
                      23

                      Receipts:

                      0200
                      Antidumping and Countervailing Duties, Continued Dumping and Subsidy Offset
                      79
                      88
                      88

                      0400
                      Total: Balances and collections
                      79
                      95
                      111

                      Appropriations:

                      0500
                      Continued Dumping and Subsidy Offset
                      –79
                      –79
                      –55

                      0501
                      Continued Dumping and Subsidy Offset
                      7
                      7

                      0599
                      Total appropriations
                      –72
                      –72
                      –55

                      0799
                      Balance, end of year
                      7
                      23
                      56

          Program and Financing (in millions of dollars)

                      Identification code 020–5688–0–2–376
                      2014 actual
                      2015 est.
                      2016 est.

                      Obligations by program activity:

                      0001
                      Continued dumping and subsidy offset
                      62
                      79
                      62

                      0900
                      Total new obligations (object class 41.0)
                      62
                      79
                      62

                      Budgetary resources:

                      Unobligated balance:

                      1000
                      Unobligated balance brought forward, Oct 1
                      181
                      191
                      184

                      Budget authority:

                      Appropriations, mandatory:

                      1201
                      Appropriation (special or trust fund)
                      79
                      79
                      55

                      1232
                      Appropriations and/or unobligated balance of appropriations temporarily reduced
                      –7
                      –7

                      1260
                      Appropriations, mandatory (total)
                      72
                      72
                      55

                      1930
                      Total budgetary resources available
                      253
                      263
                      239

                      Memorandum (non-add) entries:

                      1941
                      Unexpired unobligated balance, end of year
                      191
                      184
                      177

                      Change in obligated balance:

                      Unpaid obligations:

                      3000
                      Unpaid obligations, brought forward, Oct 1

                      14

                      3010
                      Obligations incurred, unexpired accounts
                      62
                      79
                      62

                      3020
                      Outlays (gross)
                      –62
                      –65
                      –50

                      3050
                      Unpaid obligations, end of year

                      14
                      26

                      Memorandum (non-add) entries:

                      3100
                      Obligated balance, start of year

                      14

                      3200
                      Obligated balance, end of year

                      14
                      26

                      Budget authority and outlays, net:

                      Mandatory:

                      4090
                      Budget authority, gross
                      72
                      72
                      55

                      Outlays, gross:

                      4101
                      Outlays from mandatory balances
                      62
                      65
                      50

                      4180
                      Budget authority, net (total)
                      72
                      72
                      55

                      4190
                      Outlays, net (total)
                      62
                      65
                      50

             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 on entries made after October 1, 2007 has been
                repealed. Assessments on entries made before October 1, 2007 will be disbursed as if the authority had not been repealed.
                Assessments collected on eligible entries are to be disbursed within 60 days of the end of the fiscal year in which they were
                collected.

             Check Forgery Insurance Fund

             Program and Financing (in millions of dollars)

                      Identification code 020–4109–0–3–803
                      2014 actual
                      2015 est.
                      2016 est.

                      Obligations by program activity:

                      0801
                      Check Forgery Insurance Fund (Reimbursable)
                      17
                      16
                      16

                      0900
                      Total new obligations
                      17
                      16
                      16

                      Budgetary resources:

                      Unobligated balance:

                      1000
                      Unobligated balance brought forward, Oct 1
                      5
                      4
                      4

                      Budget authority:

                      Spending authority from offsetting collections, mandatory:

                      1800
                      Collected
                      16
                      16
                      16

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

                      1900
                      Budget authority (total)
                      16
                      16
                      16

                      1930
                      Total budgetary resources available
                      21
                      20
                      20

                      Memorandum (non-add) entries:

                      1941
                      Unexpired unobligated balance, end of year
                      4
                      4
                      4

                      Change in obligated balance:

                      Unpaid obligations:

                      3010
                      Obligations incurred, unexpired accounts
                      17
                      16
                      16

                      3020
                      Outlays (gross)
                      –17
                      –16
                      –16

                      Budget authority and outlays, net:

                      Mandatory:

                      4090
                      Budget authority, gross
                      16
                      16
                      16

                      Outlays, gross:

                      4100
                      Outlays from new mandatory authority
                      12
                      11
                      12

                      4101
                      Outlays from mandatory balances
                      5
                      5
                      4

                      4110
                      Outlays, gross (total)
                      17
                      16
                      16

                      Offsets against gross budget authority and outlays:

                      Offsetting collections (collected) from:

                      4123
                      Non-Federal sources
                      –16
                      –16
                      –16

                      4190
                      Outlays, net (total)
                      1

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

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

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

          Object Classification (in millions of dollars)

                      Identification code 020–4109–0–3–803
                      2014 actual
                      2015 est.
                      2016 est.

                      42.0
                      Reimbursable obligations: Insurance claims and indemnities
                      17
                      16
                      16

                      99.0
                      Reimbursable obligations
                      17
                      16
                      16

          Trust Funds
             Yankton Sioux Tribe Development Trust Fund

             Special and Trust Fund Receipts (in millions of dollars)

                      Identification code 020–8627–0–7–452
                      2014 actual
                      2015 est.
                      2016 est.

                      0100
                      Balance, start of year

                      3
                      1

                      Receipts:

                      0240
                      Payment to the Yankton Sioux Tribe Development Trust Fund
                      33

                      0400
                      Total: Balances and collections
                      33
                      3
                      1

                      Appropriations:

                      0500
                      Yankton Sioux Tribe Development Trust Fund
                      –32

                      0501
                      Yankton Sioux Tribe Development Trust Fund

                      –2

                      0502
                      Yankton Sioux Tribe Development Trust Fund
                      2

                      0599
                      Total appropriations
                      –30
                      –2

                      0799
                      Balance, end of year
                      3
                      1
                      1

          Program and Financing (in millions of dollars)

                      Identification code 020–8627–0–7–452
                      2014 actual
                      2015 est.
                      2016 est.

                      Obligations by program activity:

                      0001
                      Yankton Sioux Tribe Development Trust Fund (Direct)
                      30
                      2

                      0900
                      Total new obligations (object class 43.0)
                      30
                      2

                      Budgetary resources:

                      Budget authority:

                      Appropriations, mandatory:

                      1201
                      Appropriation (special or trust fund)
                      32

                      1203
                      Appropriation (previously unavailable)

                      2

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

                      1260
                      Appropriations, mandatory (total)
                      30
                      2

                      1930
                      Total budgetary resources available
                      30
                      2

                      Change in obligated balance:

                      Unpaid obligations:

                      3010
                      Obligations incurred, unexpired accounts
                      30
                      2

                      3020
                      Outlays (gross)
                      –30
                      –2

                      Budget authority and outlays, net:

                      Mandatory:

                      4090
                      Budget authority, gross
                      30
                      2

                      Outlays, gross:

                      4100
                      Outlays from new mandatory authority
                      30
                      2

                      4180
                      Budget authority, net (total)
                      30
                      2

                      4190
                      Outlays, net (total)
                      30
                      2

             The Yankton Sioux Tribe Development Trust Fund was established by P.L. 107–331 to carry out projects and programs under section
                206 of the act for economic and infrastructure development projects. The legislation required 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 2015 the fund's
                remaining 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 020–8209–0–7–306
                      2014 actual
                      2015 est.
                      2016 est.

                      0100
                      Balance, start of year
                      58
                      57
                      56

                      Receipts:

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

                      0400
                      Total: Balances and collections
                      59
                      58
                      57

                      Appropriations:

                      0500
                      Cheyenne River Sioux Tribe Terrestrial Wildlife Habitat Restoration Trust Fund
                      –2
                      –2
                      –1

                      0799
                      Balance, end of year
                      57
                      56
                      56

          Program and Financing (in millions of dollars)

                      Identification code 020–8209–0–7–306
                      2014 actual
                      2015 est.
                      2016 est.

                      Obligations by program activity:

                      0001
                      Cheyenne River Sioux Tribe Terrestrial Wildlife Habitat Restorat (Direct)
                      4
                      3
                      2

                      0900
                      Total new obligations (object class 43.0)
                      4
                      3
                      2

                      Budgetary resources:

                      Unobligated balance:

                      1000
                      Unobligated balance brought forward, Oct 1
                      7
                      5
                      4

                      Budget authority:

                      Appropriations, mandatory:

                      1201
                      Appropriation (special or trust fund)
                      2
                      2
                      1

                      1260
                      Appropriations, mandatory (total)
                      2
                      2
                      1

                      1930
                      Total budgetary resources available
                      9
                      7
                      5

                      Memorandum (non-add) entries:

                      1941
                      Unexpired unobligated balance, end of year
                      5
                      4
                      3

                      Change in obligated balance:

                      Unpaid obligations:

                      3010
                      Obligations incurred, unexpired accounts
                      4
                      3
                      2

                      3020
                      Outlays (gross)
                      –4
                      –3
                      –1

                      3050
                      Unpaid obligations, end of year

                      1

                      Memorandum (non-add) entries:

                      3200
                      Obligated balance, end of year

                      1

                      Budget authority and outlays, net:

                      Mandatory:

                      4090
                      Budget authority, gross
                      2
                      2
                      1

                      Outlays, gross:

                      4100
                      Outlays from new mandatory authority

                      2
                      1

                      4101
                      Outlays from mandatory balances
                      4
                      1

                      4110
                      Outlays, gross (total)
                      4
                      3
                      1

                      4180
                      Budget authority, net (total)
                      2
                      2
                      1

                      4190
                      Outlays, net (total)
                      4
                      3
                      1

                      Memorandum (non-add) entries:

                      5000
                      Total investments, SOY: Federal securities: Par value
                      67
                      65
                      66

                      5001
                      Total investments, EOY: Federal securities: Par value
                      65
                      66
                      68

             This schedule reflects the payments made to the Cheyenne River Sioux Tribe Terrestrial Wildlife Restoration Trust Fund and
                the Lower Brule Sioux Tribe Terrestrial Wildlife Restoration Trust Fund. Pursuant to section 604(b) of the Water Resources
                Development Act of 1999 (P.L. 106–53), after the funds were fully capitalized by deposits from the General Fund of the Treasury,
                interest earned became available to the Tribes to carry out the purposes of the funds. Full capitalization occurred in 2010;
                therefore no additional deposits will be provided by the General Fund of the Treasury. The Tribes are only 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 020–8626–0–7–452
                      2014 actual
                      2015 est.
                      2016 est.

                      0100
                      Balance, start of year

                      1
                      1

                      Receipts:

                      0240
                      Payment to the Santee Sioux Tribe Development Trust Fund
                      7

                      0400
                      Total: Balances and collections
                      7
                      1
                      1

                      Appropriations:

                      0500
                      Santee Sioux Tribe Development Trust Fund
                      –7

                      0501
                      Santee Sioux Tribe Development Trust Fund
                      1

                      0599
                      Total appropriations
                      –6

                      0799
                      Balance, end of year
                      1
                      1
                      1

          Program and Financing (in millions of dollars)

                      Identification code 020–8626–0–7–452
                      2014 actual
                      2015 est.
                      2016 est.

                      Obligations by program activity:

                      0001
                      Santee Sioux Tribe Development Trust Fund (Direct)
                      6

                      0900
                      Total new obligations (object class 43.0)
                      6

                      Budgetary resources:

                      Budget authority:

                      Appropriations, mandatory:

                      1201
                      Appropriation (special or trust fund)
                      7

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

                      1260
                      Appropriations, mandatory (total)
                      6

                      1930
                      Total budgetary resources available
                      6

                      Change in obligated balance:

                      Unpaid obligations:

                      3010
                      Obligations incurred, unexpired accounts
                      6

                      3020
                      Outlays (gross)
                      –6

                      Budget authority and outlays, net:

                      Mandatory:

                      4090
                      Budget authority, gross
                      6

                      Outlays, gross:

                      4100
                      Outlays from new mandatory authority
                      6

                      4180
                      Budget authority, net (total)
                      6

                      4190
                      Outlays, net (total)
                      6

             The Santee Sioux Tribe Development Trust Fund was established by P.L. 107–331 to carry out projects and programs under section
                206 of the act for economic and infrastructure development projects. The legislation required 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 2015 the fund's
                remaining 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 020–8625–0–7–452
                      2014 actual
                      2015 est.
                      2016 est.

                      0100
                      Balance, start of year
                      17
                      25
                      13

                      Receipts:

                      0200
                      Administrative and Civil Penalties, Gulf Coast Restoration Trust Fund
                      330
                      165

                      0400
                      Total: Balances and collections
                      347
                      190
                      13

                      Appropriations:

                      0500
                      Gulf Coast Restoration Trust Fund
                      –330
                      –165

                      0501
                      Gulf Coast Restoration Trust Fund
                      –16
                      –24
                      –12

                      0502
                      Gulf Coast Restoration Trust Fund
                      24
                      12

                      0599
                      Total appropriations
                      –322
                      –177
                      –12

                      0799
                      Balance, end of year
                      25
                      13
                      1

          Program and Financing (in millions of dollars)

                      Identification code 020–8625–0–7–452
                      2014 actual
                      2015 est.
                      2016 est.

                      Obligations by program activity:

                      0001
                      Payments to States (35%)
                      1
                      281
                      5

                      0002
                      Payments to Council (30%)

                      242

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

                      242

                      0004
                      NOAA Science Project (2.5%)

                      20

                      0005
                      Centers of Excellence Research Grants (2.5%)

                      20

                      0900
                      Total new obligations (object class 41.0)
                      1
                      805
                      5

                      Budgetary resources:

                      Unobligated balance:

                      1000
                      Unobligated balance brought forward, Oct 1
                      307
                      628

                      Budget authority:

                      Appropriations, discretionary:

                      1120
                      Appropriations transferred to other accts [020–0101]

                      –7

                      1160
                      Appropriation, discretionary (total)

                      –7

                      Appropriations, mandatory:

                      1201
                      Appropriation (special or trust fund)
                      330
                      165

                      1203
                      Appropriation (previously unavailable)
                      16
                      24
                      12

                      1232
                      Appropriations and/or unobligated balance of appropriations temporarily reduced
                      –24
                      –12

                      1260
                      Appropriations, mandatory (total)
                      322
                      177
                      12

                      1900
                      Budget authority (total)
                      322
                      177
                      5

                      1930
                      Total budgetary resources available
                      629
                      805
                      5

                      Memorandum (non-add) entries:

                      1941
                      Unexpired unobligated balance, end of year
                      628

                      Change in obligated balance:

                      Unpaid obligations:

                      3000
                      Unpaid obligations, brought forward, Oct 1

                      672

                      3010
                      Obligations incurred, unexpired accounts
                      1
                      805
                      5

                      3020
                      Outlays (gross)
                      –1
                      –133
                      –619

                      3050
                      Unpaid obligations, end of year

                      672
                      58

                      Memorandum (non-add) entries:

                      3100
                      Obligated balance, start of year

                      672

                      3200
                      Obligated balance, end of year

                      672
                      58

                      Budget authority and outlays, net:

                      Discretionary:

                      4000
                      Budget authority, gross

                      –7

                      Outlays, gross:

                      4010
                      Outlays from new discretionary authority

                      –7

                      Mandatory:

                      4090
                      Budget authority, gross
                      322
                      177
                      12

                      Outlays, gross:

                      4100
                      Outlays from new mandatory authority

                      133
                      5

                      4101
                      Outlays from mandatory balances
                      1

                      621

                      4110
                      Outlays, gross (total)
                      1
                      133
                      626

                      4180
                      Budget authority, net (total)
                      322
                      177
                      5

                      4190
                      Outlays, net (total)
                      1
                      133
                      619

                      Memorandum (non-add) entries:

                      5000
                      Total investments, SOY: Federal securities: Par value
                      323
                      652
                      696

                      5001
                      Total investments, EOY: Federal securities: Par value
                      652
                      696
                      696

             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 020–4521–0–4–803
                      2014 actual
                      2015 est.
                      2016 est.

                      Obligations by program activity:

                      0801
                      Administrative expenses
                      7
                      12
                      12

                      0802
                      Interest on borrowings from Treasury
                      1,536
                      1,717
                      1,926

                      0803
                      Interest on borrowings from civil service retirement and disability fund
                      543
                      479
                      424

                      0804
                      Prepayment Premiums
                      449

                      0900
                      Total new obligations
                      2,535
                      2,208
                      2,362

                      Budgetary resources:

                      Unobligated balance:

                      1000
                      Unobligated balance brought forward, Oct 1
                      1,405
                      1,054
                      1,591

                      1011
                      Unobligated balance transfer from other acct [047–4542]
                      449

                      1023
                      Unobligated balances applied to repay debt
                      –739

                      1050
                      Unobligated balance (total)
                      1,115
                      1,054
                      1,591

                      Budget authority:

                      Spending authority from offsetting collections, mandatory:

                      1800
                      Collected
                      2,474
                      2,745
                      2,869

                      1850
                      Spending auth from offsetting collections, mand (total)
                      2,474
                      2,745
                      2,869

                      1930
                      Total budgetary resources available
                      3,589
                      3,799
                      4,460

                      Memorandum (non-add) entries:

                      1941
                      Unexpired unobligated balance, end of year
                      1,054
                      1,591
                      2,098

                      Change in obligated balance:

                      Unpaid obligations:

                      3010
                      Obligations incurred, unexpired accounts
                      2,535
                      2,208
                      2,362

                      3020
                      Outlays (gross)
                      –2,535
                      –2,208
                      –2,362

                      Budget authority and outlays, net:

                      Mandatory:

                      4090
                      Budget authority, gross
                      2,474
                      2,745
                      2,869

                      Outlays, gross:

                      4100
                      Outlays from new mandatory authority
                      2,086
                      2,208
                      2,362

                      4101
                      Outlays from mandatory balances
                      449

                      4110
                      Outlays, gross (total)
                      2,535
                      2,208
                      2,362

                      Offsets against gross budget authority and outlays:

                      Offsetting collections (collected) from:

                      4120
                      Federal sources
                      –2,474
                      –2,745
                      –2,869

                      4190
                      Outlays, net (total)
                      61
                      –537
                      –507

                      Memorandum (non-add) entries:

                      5000
                      Total investments, SOY: Federal securities: Par value
                      494
                      494
                      34

                      5001
                      Total investments, EOY: Federal securities: Par value
                      494
                      34
                      34

             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 2014, as a result of this provision, the FFB received $71.8 million
                less than it was contractually entitled to receive.

              In 2013, the FFB's net inflows were $300 million, while in 2014, FFB's net inflows were $520 million.
             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)

                         2014 Actual
                         2015 Estimate
                         2016 Estimate

                         A. Department of Agriculture:

                         1. Rural Utilities Service:

                         Lending, net
                         2,087
                         4,333
                         1,946

                         Loans outstanding
                         42,725
                         47,058
                         49,004

                         B. Department of Education:

                         1. Historically black colleges and universities:

                         Lending, net
                         131
                         65
                         129

                         Loans outstanding
                         1,260
                         1,325
                         1,454

                         C. Department of Energy:

                         1. Title 17 innovative technology loans:

                         Lending, net
                         1,475
                         1,557
                         4,710

                         Loans outstanding
                         9,369
                         10,926
                         15,636

                         2. Advanced technology vehicles manufacturing loans:

                         Lending, net
                         –802
                         –510
                         326

                         Loans outstanding
                         5,160
                         4,650
                         4,976

                         D. Department of Housing and Urban Development:

                         1. Multifamily Risk Share Program:

                         Lending, net
                         .......
                         785
                         565

                         Loans outstanding
                         .......
                         785
                         1350

                         E. Department of Transportation:

                         1. Railroad Revitalization and Regulatory Reform Act:

                         Lending, net
                         –1
                         .......
                         .......

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

                         F. Department of the Treasury:

                         1. CDFI Fund Bond Guarantee Program:

                         Lending, net
                         38
                         141
                         346

                         Loans outstanding
                         38
                         179
                         525

                         G. Department of Veterans Affairs:

                         1. Transitional housing for homeless veterans:

                         Lending, net
                         -*
                         -*
                         -*

                         Loans outstanding
                         5
                         5
                         5

                         H. General Services Administration:

                         1. Federal buildings fund:

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

                         Loans outstanding
                         .......
                         .......
                         .......

                         I. International Assistance Programs:

                         1. Foreign military sales credit:

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

                         Loans outstanding
                         .......
                         .......
                         .......

                         J. Postal Service:

                         1. Postal Service fund:

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

                         Loans outstanding
                         15,000
                         15,000
                         15,000

                         Total lending:

                         Lending, net
                         1,115
                         6,371
                         8022

                         Loans outstanding
                         73,557
                         79,928
                         87,950

             *$500,000 or less.

          Object Classification (in millions of dollars)

                      Identification code 020–4521–0–4–803
                      2014 actual
                      2015 est.
                      2016 est.

                      Reimbursable obligations:

                      25.2
                      Other services from non-Federal sources
                      7
                      12
                      12

                      43.0
                      Interest and dividends
                      2,528
                      2,196
                      2,350

                      99.9
                      Total new obligations
                      2,535
                      2,208
                      2,362

             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, [$100,000,000] $101,439,000; 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, [$3,000,000 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, 2015.)
          Program and Financing (in millions of dollars)

                      Identification code 020–1008–0–1–803
                      2014 actual
                      2015 est.
                      2016 est.

                      Obligations by program activity:

                      0001
                      Protect the Public
                      50
                      47
                      48

                      0002
                      Collect revenue
                      50
                      53
                      58

                      0192
                      Total direct program
                      100
                      100
                      106

                      0799
                      Total direct obligations
                      100
                      100
                      106

                      0801
                      Protect the Public
                      3
                      3
                      3

                      0802
                      Collect Revenue
                      3
                      4
                      4

                      0899
                      Total reimbursable obligations
                      6
                      7
                      7

                      0900
                      Total new obligations
                      106
                      107
                      113

                      Budgetary resources:

                      Budget authority:

                      Appropriations, discretionary:

                      1100
                      Appropriation
                      99
                      100
                      101

                      1121
                      Appropriations transferred from other acct [020–0913]

                      5

                      1160
                      Appropriation, discretionary (total)
                      99
                      100
                      106

                      Spending authority from offsetting collections, discretionary:

                      1700
                      Collected
                      4
                      7
                      7

                      1701
                      Change in uncollected payments, Federal sources
                      3

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

                      1900
                      Budget authority (total)
                      106
                      107
                      113

                      1930
                      Total budgetary resources available
                      106
                      107
                      113

                      Change in obligated balance:

                      Unpaid obligations:

                      3000
                      Unpaid obligations, brought forward, Oct 1
                      17
                      21
                      24

                      3010
                      Obligations incurred, unexpired accounts
                      106
                      107
                      113

                      3011
                      Obligations incurred, expired accounts
                      1

                      3020
                      Outlays (gross)
                      –102
                      –104
                      –112

                      3041
                      Recoveries of prior year unpaid obligations, expired
                      –1

                      3050
                      Unpaid obligations, end of year
                      21
                      24
                      25

                      Uncollected payments:

                      3060
                      Uncollected pymts, Fed sources, brought forward, Oct 1
                      –2
                      –3
                      –3

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

                      3071
                      Change in uncollected pymts, Fed sources, expired
                      2

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

                      Memorandum (non-add) entries:

                      3100
                      Obligated balance, start of year
                      15
                      18
                      21

                      3200
                      Obligated balance, end of year
                      18
                      21
                      22

                      Budget authority and outlays, net:

                      Discretionary:

                      4000
                      Budget authority, gross
                      106
                      107
                      113

                      Outlays, gross:

                      4010
                      Outlays from new discretionary authority
                      86
                      89
                      94

                      4011
                      Outlays from discretionary balances
                      16
                      15
                      18

                      4020
                      Outlays, gross (total)
                      102
                      104
                      112

                      Offsets against gross budget authority and outlays:

                      Offsetting collections (collected) from:

                      4030
                      Baseline Program [Text]
                      –3
                      –1
                      –1

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

                      4040
                      Offsets against gross budget authority  and outlays (total)
                      –6
                      –7
                      –7

                      Additional offsets against gross budget authority only:

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

                      4052
                      Offsetting collections credited to expired accounts
                      2

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

                      4070
                      Budget authority, net (discretionary)
                      99
                      100
                      106

                      4080
                      Outlays, net (discretionary)
                      96
                      97
                      105

                      4180
                      Budget authority, net (total)
                      99
                      100
                      106

                      4190
                      Outlays, net (total)
                      96
                      97
                      105

             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 2016 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.
                The cap adjustment is premised on fully funding the 2016 Budget request for TTB base resources. The new tax enforcement and
                compliance initiatives for TTB are to be funded via transfers from the IRS cap adjustments through 2025. The program integrity
                cap proposal entails 10 years of cap adjustments for TTB costing $193 million while generating additional tax revenue of $338
                million, for a net savings of $145 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 020–1008–0–1–803
                      2014 actual
                      2015 est.
                      2016 est.

                      Direct obligations:

                      Personnel compensation:

                      11.1
                      Full-time permanent
                      44
                      46
                      46

                      11.1
                      Full-time permanent (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
                      14
                      14

                      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
                      12
                      21
                      22

                      25.2
                      Other services from non-Federal sources (IRS Program Integrity Transfer)

                      1

                      25.3
                      Other goods and services from Federal sources
                      6
                      8
                      8

                      25.3
                      Other goods and services from Federal sources (IRS Program Integrity Transfer)

                      2

                      25.7
                      Operation and maintenance of equipment
                      3

                      31.0
                      Equipment
                      5
                      2
                      2

                      32.0
                      Land and structures
                      1

                      99.0
                      Direct obligations
                      100
                      100
                      106

                      99.0
                      Reimbursable obligations
                      6
                      7
                      7

                      99.9
                      Total new obligations
                      106
                      107
                      113

          Employment Summary

                      Identification code 020–1008–0–1–803
                      2014 actual
                      2015 est.
                      2016 est.

                      1001
                      Direct civilian full-time equivalent employment
                      460
                      473
                      474

                      1001
                      Direct civilian full-time equivalent employment

                      35

                      2001
                      Reimbursable civilian full-time equivalent employment
                      10
                      10
                      10

             Internal Revenue Collections for Puerto Rico

             Special and Trust Fund Receipts (in millions of dollars)

                      Identification code 020–5737–0–2–806
                      2014 actual
                      2015 est.
                      2016 est.

                      0100
                      Balance, start of year

                      Receipts:

                      0200
                      Deposits, Internal Revenue Collections for Puerto Rico
                      303
                      391
                      344

                      0400
                      Total: Balances and collections
                      303
                      391
                      344

                      Appropriations:

                      0500
                      Internal Revenue Collections for Puerto Rico
                      –303
                      –391
                      –344

                      0799
                      Balance, end of year

          Program and Financing (in millions of dollars)

                      Identification code 020–5737–0–2–806
                      2014 actual
                      2015 est.
                      2016 est.

                      Obligations by program activity:

                      0001
                      Internal revenue collections for Puerto Rico
                      303
                      391
                      344

                      0900
                      Total new obligations (object class 41.0)
                      303
                      391
                      344

                      Budgetary resources:

                      Budget authority:

                      Appropriations, mandatory:

                      1201
                      Appropriation (special or trust fund)
                      303
                      391
                      344

                      1260
                      Appropriations, mandatory (total)
                      303
                      391
                      344

                      1930
                      Total budgetary resources available
                      303
                      391
                      344

                      Change in obligated balance:

                      Unpaid obligations:

                      3010
                      Obligations incurred, unexpired accounts
                      303
                      391
                      344

                      3020
                      Outlays (gross)
                      –303
                      –391
                      –344

                      Budget authority and outlays, net:

                      Mandatory:

                      4090
                      Budget authority, gross
                      303
                      391
                      344

                      Outlays, gross:

                      4100
                      Outlays from new mandatory authority
                      303
                      391
                      344

                      4180
                      Budget authority, net (total)
                      303
                      391
                      344

                      4190
                      Outlays, net (total)
                      303
                      391
                      344

             Excise taxes collected under the Internal Revenue laws of the United States on articles produced in Puerto Rico and transported
                to the United States are covered-over (paid) to Puerto Rico. (26 U.S.C. 7652(a)). 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(b)).
                Excise taxes collected on rum imported from everywhere other than Puerto Rico or the U.S. Virgin Islands are also covered-over
                to the treasuries of Puerto Rico and the U.S. Virgin Islands under a formula determined by the Alcohol and Tobacco Tax and
                Trade Bureau. (26 U.S.C. 7652(e)).

             Excise taxes are imposed on rum at the generally applicable distilled spirits rate of $13.50 per proof gallon. (26 U.S.C.
                5001). Excise tax collections on imported run 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, another dollar amount as set by Congress ($13.25
                per proof gallon from June 30, 1999 through January 1, 2015), 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 020–4502–0–4–803
                      2014 actual
                      2015 est.
                      2016 est.

                      Obligations by program activity:

                      0801
                      Currency program
                      687
                      761
                      848

                      0803
                      Other programs

                      15
                      15

                      0900
                      Total new obligations
                      687
                      776
                      863

                      Budgetary resources:

                      Unobligated balance:

                      1000
                      Unobligated balance brought forward, Oct 1
                      58
                      70
                      70

                      Budget authority:

                      Spending authority from offsetting collections, discretionary:

                      1700
                      Collected
                      684
                      776
                      863

                      1701
                      Change in uncollected payments, Federal sources
                      –17

                      1702
                      Offsetting collections (previously unavailable)
                      32

                      1750
                      Spending auth from offsetting collections, disc (total)
                      699
                      776
                      863

                      1900
                      Budget authority (total)
                      699
                      776
                      863

                      1930
                      Total budgetary resources available
                      757
                      846
                      933

                      Memorandum (non-add) entries:

                      1941
                      Unexpired unobligated balance, end of year
                      70
                      70
                      70

                      Change in obligated balance:

                      Unpaid obligations:

                      3000
                      Unpaid obligations, brought forward, Oct 1
                      49
                      105
                      55

                      3010
                      Obligations incurred, unexpired accounts
                      687
                      776
                      863

                      3020
                      Outlays (gross)
                      –631
                      –826
                      –918

                      3050
                      Unpaid obligations, end of year
                      105
                      55

                      Uncollected payments:

                      3060
                      Uncollected pymts, Fed sources, brought forward, Oct 1
                      –63
                      –46
                      –46

                      3070
                      Change in uncollected pymts, Fed sources, unexpired
                      17

                      3090
                      Uncollected pymts, Fed sources, end of year
                      –46
                      –46
                      –46

                      Memorandum (non-add) entries:

                      3100
                      Obligated balance, start of year
                      –14
                      59
                      9

                      3200
                      Obligated balance, end of year
                      59
                      9
                      –46

                      Budget authority and outlays, net:

                      Discretionary:

                      4000
                      Budget authority, gross
                      699
                      776
                      863

                      Outlays, gross:

                      4010
                      Outlays from new discretionary authority
                      527
                      776
                      863

                      4011
                      Outlays from discretionary balances
                      104
                      50
                      55

                      4020
                      Outlays, gross (total)
                      631
                      826
                      918

                      Offsets against gross budget authority and outlays:

                      Offsetting collections (collected) from:

                      4033
                      Non-Federal sources
                      –684
                      –776
                      –863

                      Additional offsets against gross budget authority only:

                      4050
                      Change in uncollected pymts, Fed sources, unexpired
                      17

                      4070
                      Budget authority, net (discretionary)
                      32

                      4080
                      Outlays, net (discretionary)
                      –53
                      50
                      55

                      4180
                      Budget authority, net (total)
                      32

                      4190
                      Outlays, net (total)
                      –53
                      50
                      55

                      Memorandum (non-add) entries:

                      5090
                      Unexpired unavailable balance, SOY: Offsetting collections
                      32

             The mission of the Bureau of Engraving and Printing (BEP) is to develop and produce United States currency notes that are
                trusted worldwide. Additionally, 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 1950 in accordance with
                Public Law 81–656 (31 U.S.C. 181), which requires the Bureau to be reimbursed by customer agencies for all costs of manufacturing
                products provided and services performed. In 1977, Public Law 95–81 authorized the Bureau to assess customer agencies for
                amounts necessary to acquire capital equipment and provide for working capital needs.

             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. In addition
                to producing currency notes, 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. The Bureau also 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.

             For 2016, BEP is planning for an expected currency production order of about 8.3 billion notes, representing an increase of
                about 15 percent over the number of notes ordered by the Federal Reserve Board for 2015. 2016 priorities include: (1) producing
                and delivering currency notes ordered by the Federal Reserve Board that consistently meet high quality standards, (2) conducting
                research and development and collaborating with key stakeholders to deter counterfeiting and maintain public trust in the
                security and reliability of U.S. currency notes, (3) assisting users of U.S. currency, including the blind and visually impaired,
                with the use and denomination of currency, and (4) modernizing the production process in the District of Columbia region.

             Research into and the development of new technologies for possible use in currency production are priorities at the Bureau
                as more sophisticated counterfeit deterrent features are needed to protect future generations of currency notes. Via its website,
                www.bep.gov, BEP seeks information on technologies that would enhance the longevity and durability of currency notes in circulation and
                new technologies or materials that could be developed for future use in counterfeit deterrence. In addition, because aggressive
                law enforcement, effective note design, and public education are all essential components of an effective anti-counterfeiting
                program, the Bureau will continue its work in 2016 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.

          Object Classification (in millions of dollars)

                      Identification code 020–4502–0–4–803
                      2014 actual
                      2015 est.
                      2016 est.

                      Reimbursable obligations:

                      Personnel compensation:

                      11.1
                      Full-time permanent
                      156
                      175
                      175

                      11.5
                      Other personnel compensation
                      15
                      19
                      20

                      11.9
                      Total personnel compensation
                      171
                      194
                      195

                      12.1
                      Civilian personnel benefits
                      68
                      51
                      51

                      21.0
                      Travel and transportation of persons
                      1
                      1
                      1

                      23.1
                      Rental payments to GSA
                      4
                      4
                      4

                      23.3
                      Communications, utilities, and miscellaneous charges
                      28
                      14
                      14

                      25.1
                      Advisory and assistance services
                      2
                      3
                      4

                      25.2
                      Other services from non-Federal sources
                      90
                      85
                      89

                      25.3
                      Other goods and services from Federal sources
                      11
                      10
                      60

                      26.0
                      Supplies and materials
                      258
                      294
                      292

                      31.0
                      Equipment
                      54
                      120
                      153

                      99.9
                      Total new obligations
                      687
                      776
                      863

          Employment Summary

                      Identification code 020–4502–0–4–803
                      2014 actual
                      2015 est.
                      2016 est.

                      2001
                      Reimbursable civilian full-time equivalent employment
                      1,844
                      1,944
                      1,924

             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 [2015] 2016 under such section 5136 for circulating coinage and protective service capital investments of the United States Mint shall
             not exceed $20,000,000. (Department of the Treasury Appropriations Act, 2015.)
          Program and Financing (in millions of dollars)

                      Identification code 020–4159–0–3–803
                      2014 actual
                      2015 est.
                      2016 est.

                      Obligations by program activity:

                      0805
                      OMS II
                      45

                      0806
                      Total Operating
                      2,788
                      3,561
                      3,565

                      0807
                      Circulating and Protection Capital
                      18
                      19
                      19

                      0808
                      Numismatic Capital
                      11
                      11
                      11

                      0900
                      Total new obligations
                      2,862
                      3,591
                      3,595

                      Budgetary resources:

                      Unobligated balance:

                      1000
                      Unobligated balance brought forward, Oct 1
                      496
                      506
                      526

                      1021
                      Recoveries of prior year unpaid obligations
                      18
                      50
                      50

                      1022
                      Capital transfer of unobligated balances to general fund
                      –22
                      –30
                      –30

                      1050
                      Unobligated balance (total)
                      492
                      526
                      546

                      Budget authority:

                      Spending authority from offsetting collections, discretionary:

                      1700
                      Collected
                      2,852
                      3,591
                      3,595

                      1702
                      Offsetting collections (previously unavailable)
                      24

                      1750
                      Spending auth from offsetting collections, disc (total)
                      2,876
                      3,591
                      3,595

                      1930
                      Total budgetary resources available
                      3,368
                      4,117
                      4,141

                      Memorandum (non-add) entries:

                      1941
                      Unexpired unobligated balance, end of year
                      506
                      526
                      546

                      Change in obligated balance:

                      Unpaid obligations:

                      3000
                      Unpaid obligations, brought forward, Oct 1
                      198
                      280
                      247

                      3010
                      Obligations incurred, unexpired accounts
                      2,862
                      3,591
                      3,595

                      3020
                      Outlays (gross)
                      –2,762
                      –3,574
                      –3,594

                      3040
                      Total outlays (Gross)
                      –18
                      –50
                      –50

                      3050
                      Unpaid obligations, end of year
                      280
                      247
                      198

                      Uncollected payments:

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

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

                      Memorandum (non-add) entries:

                      3100
                      Obligated balance, start of year
                      192
                      274
                      241

                      3200
                      Obligated balance, end of year
                      274
                      241
                      192

                      Budget authority and outlays, net:

                      Discretionary:

                      4000
                      Budget authority, gross
                      2,876
                      3,591
                      3,595

                      Outlays, gross:

                      4010
                      Outlays from new discretionary authority
                      2,710
                      3,412
                      3,416

                      4011
                      Outlays from discretionary balances
                      52
                      162
                      178

                      4020
                      Outlays, gross (total)
                      2,762
                      3,574
                      3,594

                      Offsets against gross budget authority and outlays:

                      Offsetting collections (collected) from:

                      4030
                      Federal sources
                      –3

                      4033
                      Baseline Program [Non-Federal sources]
                      –2,782
                      –3,591
                      –3,595

                      4034
                      Offsetting governmental collections
                      –67

                      4040
                      Offsets against gross budget authority  and outlays (total)
                      –2,852
                      –3,591
                      –3,595

                      4070
                      Budget authority, net (discretionary)
                      24

                      4080
                      Outlays, net (discretionary)
                      –90
                      –17
                      –1

                      4180
                      Budget authority, net (total)
                      24

                      4190
                      Outlays, net (total)
                      –90
                      –17
                      –1

                      Memorandum (non-add) entries:

                      5090
                      Unexpired unavailable balance, SOY: Offsetting collections
                      24

             The United States Mint mints and issues circulating coins, produces and distributes numismatic items, and provides security
                and asset protection. Since 1996, the Mint's operations have been funded through the Public Enterprise Fund (PEF) established
                by section 522 of Public Law 104–52 (codified at section 5136 of Title 31, United States Code). The operations of the Mint
                are divided into two major components, circulating coinage and numismatic products. Finances for the two components are accounted
                for separately; receipts from circulating coinage operations are not used to fund numismatic operations and receipts from
                numismatic operations are not used to fund circulating coinage operations. 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 2014, the Mint transferred $272 million in numismatic profits to the
                General Fund.

             Circulating Coinage.—This activity funds the minting and issuance of circulating coins to the FRBs in amounts that the Secretary of the Treasury
                determines are necessary to meet the needs of the United States. The 2016 Budget reflects production volumes that correspond
                to expected 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 transferrred periodically to 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 2016 Budget includes a 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. The 2016 Budget also includes a proposal to give the Secretary of the Treasury flexibility to determine
                the weight and composition of circulating coins.

             Numismatic Items.—This activity funds the manufacturing of numismatic items, which include collectible coins and sets, medals, bullion coins,
                and other products and accessories for sale to collectors and other members of the public who desire high-quality or investment-grade
                versions of the Nation's coinage. These products include annual proof and uncirculated sets; investment-grade silver and gold
                bullion coins; uncirculated silver and gold coins; proof silver, gold, and platinum coins; and commemorative coins and medals
                that are authorized to commemorate events, individuals, places, or other subjects. Prices for numismatic products are based
                on the estimated product cost plus a reasonable margin to assure that the numismatic program operates at no net cost to the
                taxpayer. Similarly, bullion coins are priced based on the market price of the precious metals plus a premium to cover manufacturing,
                marketing, and distribution costs. Making numismatic products accessible, available, and affordable to Americans who choose
                to purchase them is the highest priority of the Mint's numismatic operations.

             The 2016 Budget 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.

             For 2015, the Mint will continue its comprehensive review of the production and use of U.S. coins, which includes a review
                of alternative metals, Mint facilities, and consumer behavior and preferences. Treasury expects to announce the results of
                this review in 2015.

          Object Classification (in millions of dollars)

                      Identification code 020–4159–0–3–803
                      2014 actual
                      2015 est.
                      2016 est.

                      Reimbursable obligations:

                      Personnel compensation:

                      11.1
                      Full-time permanent
                      126
                      147
                      144

                      11.3
                      Other than full-time permanent
                      1

                      11.5
                      Other personnel compensation
                      13
                      10
                      10

                      11.9
                      Total personnel compensation
                      140
                      157
                      154

                      12.1
                      Civilian personnel benefits
                      44
                      51
                      57

                      13.0
                      Benefits for former personnel

                      1
                      1

                      21.0
                      Travel and transportation of persons
                      2
                      2
                      2

                      22.0
                      Transportation of things
                      30
                      27
                      27

                      23.2
                      Rental payments to others
                      13
                      15
                      14

                      23.3
                      Communications, utilities, and miscellaneous charges
                      14
                      14
                      14

                      24.0
                      Printing and reproduction
                      1
                      2
                      2

                      25.1
                      Advisory and assistance services
                      80
                      34
                      34

                      25.2
                      Other services from non-Federal sources
                      19
                      38
                      38

                      25.3
                      Other goods and services from Federal sources
                      19
                      21
                      20

                      25.4
                      Operation and maintenance of facilities
                      5
                      3
                      3

                      25.5
                      Research and development contracts
                      3
                      2
                      2

                      25.7
                      Operation and maintenance of equipment
                      7
                      8
                      8

                      26.0
                      Supplies and materials
                      2,453
                      3,183
                      3,186

                      31.0
                      Equipment
                      27
                      21
                      21

                      32.0
                      Land and structures
                      5
                      12
                      12

                      99.9
                      Total new obligations
                      2,862
                      3,591
                      3,595

          Employment Summary

                      Identification code 020–4159–0–3–803
                      2014 actual
                      2015 est.
                      2016 est.

                      2001
                      Reimbursable civilian full-time equivalent employment
                      1,661
                      1,874
                      1,774

             Internal Revenue Service

             The Internal Revenue Service (IRS) collects the revenue that funds the Government and administers the Nation's tax laws. During
                2014, the IRS processed 199 million tax returns and collected $3.1 trillion in taxes (gross receipts before tax refunds),
                totaling 93 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 2016 Budget provides $12,931 million for the IRS to implement key strategic priorities.
             Enforcement Program.—The 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; increase compliance by addressing offshore
                tax evasion; strengthen examination and collection programs, including return preparer; and address compliance issues in the
                tax-exempt sector. This increase includes a program integrity cap adjustment totaling $667 million, which supports the Enforcement
                ($352 million) and the Operations Support accounts ($315 million), including a $5 million to transfer to the Alcohol and Tobacco
                Tax and Trade Bureau (TTB) for high return on investment (ROI) 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 2016 only if the base level for the IRS Enforcement and Operations
                Support accounts are funded at $9,476 million. The new 2016 enforcement initiatives funded out of this cap adjustment will
                generate nearly $2.8 billion in additional annual enforcement revenue once the new hires reach full potential in 2018. At
                full performance, these resources are expected to generate an ROI of over $6-to-$1, not including the indirect revenue effect
                of the deterrence value of these enforcement investments, which is estimated to be at least three times the direct revenue
                impact. In addition to the new enforcement initiatives for 2016, the Budget also proposes new tax enforcement and compliance
                initiatives for the IRS and TTB funded via cap adjustments through 2020 and sustained with additional adjustments through
                2025. In total, the proposal entails 10 years of cap adjustments costing $19 billion while generating $60 billion, for a net
                savings of $41 billion. See additional discussion in the Budget Process chapter in the Analytical Perspectives volume.

             Taxpayer Service Program.—The 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 2014, there were more than 437 million visits to www.IRS.gov, and taxpayers checked their refund status more than 189 million times by accessing Where's My Refund? in English or Spanish on the IRS website. Taxpayers can also use automated features on the IRS toll-free phone system. Additionally,
                the IRS2Go mobile application has been downloaded 5.4 million times since its release.

             Modernization Program.—IRS modernization efforts focus on building and deploying advanced information technology systems, processes, and tools
                to improve efficiency and enhance productivity. Since 2012, the IRS has processed individual taxpayer returns on a daily processing
                cycle that has enhanced IRS tax administration and improved customer service by allowing faster refunds for more taxpayers,
                more timely account updates, and faster issuance of taxpayer notices. The Budget provides $379 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, enhance the taxpayer's online experience and provide secure digital communications; complete the design, development,
                and testing of various estate and gift tax forms for electronic acceptance; and increase fraud detection, resolution, and
                prevention through use of the Return Review Program (RRP). RRP and the development of online services projects are now a part
                of the BSM program. 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 the Nation's revenue stream. RRP will eventually
                replace the legacy Electronic Fraud Detection System built in the mid-1990s. The Office of Online Services will lead the bureau's
                transition to the future of digital customer service by building on existing service delivery capabilities to simplify and
                improve 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, [$2,156,554,000] $2,408,803,000, of which not less than [$7,000,000] $5,600,000 shall be for the Tax Counseling for the Elderly Program, of which not less than [$10,000,000] $12,000,000 shall be available for low-income taxpayer clinic grants, and of which not less than $12,000,000, to remain available until
             September 30, [2016] 2017, shall be available for a Community Volunteer Income Tax Assistance matching grants program for tax return preparation assistance,
             of which not less than $206,000,000 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, 2015.)
          Program and Financing (in millions of dollars)

                      Identification code 020–0912–0–1–803
                      2014 actual
                      2015 est.
                      2016 est.

                      Obligations by program activity:

                      0001
                      Pre-filing taxpayer assistance and education
                      629
                      666
                      705

                      0002
                      Filing and account services
                      1,716
                      1,542
                      1,753

                      0100
                      Subtotal, direct programs
                      2,345
                      2,208
                      2,458

                      0799
                      Total direct obligations
                      2,345
                      2,208
                      2,458

                      0801
                      Taxpayer Services (Reimbursable)
                      29
                      33
                      35

                      0900
                      Total new obligations
                      2,374
                      2,241
                      2,493

                      Budgetary resources:

                      Unobligated balance:

                      1000
                      Unobligated balance brought forward, Oct 1
                      11
                      8
                      14

                      1011
                      Unobligated balance transfer from other acct [020–5432]
                      183
                      51
                      52

                      1012
                      Unobligated balance transfers between expired and unexpired accounts
                      6
                      2

                      1050
                      Unobligated balance (total)
                      200
                      61
                      66

                      Budget authority:

                      Appropriations, discretionary:

                      1100
                      Appropriation
                      2,157
                      2,157
                      2,409

                      1121
                      Appropriations transferred from other acct [020–5432]

                      4
                      4

                      1160
                      Appropriation, discretionary (total)
                      2,157
                      2,161
                      2,413

                      Spending authority from offsetting collections, discretionary:

                      1700
                      Collected
                      29
                      33
                      35

                      1750
                      Spending auth from offsetting collections, disc (total)
                      29
                      33
                      35

                      1900
                      Budget authority (total)
                      2,186
                      2,194
                      2,448

                      1930
                      Total budgetary resources available
                      2,386
                      2,255
                      2,514

                      Memorandum (non-add) entries:

                      1940
                      Unobligated balance expiring
                      –4

                      1941
                      Unexpired unobligated balance, end of year
                      8
                      14
                      21

                      Change in obligated balance:

                      Unpaid obligations:

                      3000
                      Unpaid obligations, brought forward, Oct 1
                      99
                      117
                      117

                      3010
                      Obligations incurred, unexpired accounts
                      2,374
                      2,241
                      2,493

                      3011
                      Obligations incurred, expired accounts
                      5

                      3020
                      Outlays (gross)
                      –2,353
                      –2,241
                      –2,470

                      3041
                      Recoveries of prior year unpaid obligations, expired
                      –8

                      3050
                      Unpaid obligations, end of year
                      117
                      117
                      140

                      Memorandum (non-add) entries:

                      3100
                      Obligated balance, start of year
                      99
                      117
                      117

                      3200
                      Obligated balance, end of year
                      117
                      117
                      140

                      Budget authority and outlays, net:

                      Discretionary:

                      4000
                      Budget authority, gross
                      2,186
                      2,194
                      2,448

                      Outlays, gross:

                      4010
                      Outlays from new discretionary authority
                      2,070
                      2,083
                      2,324

                      4011
                      Outlays from discretionary balances
                      283
                      158
                      146

                      4020
                      Outlays, gross (total)
                      2,353
                      2,241
                      2,470

                      Offsets against gross budget authority and outlays:

                      Offsetting collections (collected) from:

                      4030
                      Federal sources
                      –38
                      –33
                      –35

                      4033
                      Non-Federal sources
                      –3

                      4040
                      Offsets against gross budget authority  and outlays (total)
                      –41
                      –33
                      –35

                      Additional offsets against gross budget authority only:

                      4052
                      Offsetting collections credited to expired accounts
                      12

                      4070
                      Budget authority, net (discretionary)
                      2,157
                      2,161
                      2,413

                      4080
                      Outlays, net (discretionary)
                      2,312
                      2,208
                      2,435

                      4180
                      Budget authority, net (total)
                      2,157
                      2,161
                      2,413

                      4190
                      Outlays, net (total)
                      2,312
                      2,208
                      2,435

             This appropriation provides resources for taxpayer service programs, which help 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 020–0912–0–1–803
                      2014 actual
                      2015 est.
                      2016 est.

                      Direct obligations:

                      Personnel compensation:

                      11.1
                      Full-time permanent
                      1,515
                      1,499
                      1,657

                      11.3
                      Other than full-time permanent
                      44
                      51
                      48

                      11.5
                      Other personnel compensation
                      72
                      39
                      78

                      11.8
                      Special personal services payments
                      1
                      1
                      1

                      11.9
                      Total personnel compensation
                      1,632
                      1,590
                      1,784

                      12.1
                      Civilian personnel benefits
                      542
                      433
                      487

                      21.0
                      Travel and transportation of persons
                      11
                      19
                      24

                      22.0
                      Transportation of things
                      1
                      1
                      1

                      23.3
                      Communications, utilities, and miscellaneous charges
                      1
                      2
                      2

                      24.0
                      Printing and reproduction
                      9
                      9
                      9

                      25.1
                      Advisory and assistance services
                      29
                      29
                      25

                      25.2
                      Other services from non-Federal sources
                      21
                      23
                      29

                      25.3
                      Other goods and services from Federal sources
                      61
                      65
                      59

                      25.8
                      Subsistence and support of persons

                      1
                      1

                      26.0
                      Supplies and materials
                      6
                      6
                      6

                      41.0
                      Grants, subsidies, and contributions
                      32
                      29
                      30

                      42.0
                      Insurance claims and indemnities

                      1
                      1

                      99.0
                      Direct obligations
                      2,345
                      2,208
                      2,458

                      99.0
                      Reimbursable obligations
                      28
                      32
                      34

                      99.5
                      Below reporting threshold
                      1
                      1
                      1

                      99.9
                      Total new obligations
                      2,374
                      2,241
                      2,493

          Employment Summary

                      Identification code 020–0912–0–1–803
                      2014 actual
                      2015 est.
                      2016 est.

                      1001
                      Direct civilian full-time equivalent employment
                      29,421
                      28,332
                      31,343

                      2001
                      Reimbursable civilian full-time equivalent employment
                      444
                      511
                      538

             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 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, [$4,860,000,000] $5,399,832,000, of which not to exceed $150,000,000 shall remain available until September 30, 2017, and 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 $352,100,000, 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, 2015.)
          Program and Financing (in millions of dollars)

                      Identification code 020–0913–0–1–999
                      2014 actual
                      2015 est.
                      2016 est.

                      Obligations by program activity:

                      0001
                      Investigations
                      635
                      634
                      748

                      0002
                      Exam and Collections
                      4,169
                      4,123
                      4,514

                      0003
                      Regulatory
                      172
                      169
                      188

                      0100
                      Subtotal, Direct program
                      4,976
                      4,926
                      5,450

                      0799
                      Total direct obligations
                      4,976
                      4,926
                      5,450

                      0801
                      Enforcement (Reimbursable)
                      28
                      37
                      39

                      0900
                      Total new obligations
                      5,004
                      4,963
                      5,489

                      Budgetary resources:

                      Unobligated balance:

                      1000
                      Unobligated balance brought forward, Oct 1
                      7
                      8
                      14

                      1011
                      Unobligated balance transfer from other acct [020–5432]
                      13
                      13
                      16

                      1012
                      Unobligated balance transfers between expired and unexpired accounts
                      15
                      19

                      1050
                      Unobligated balance (total)
                      35
                      40
                      30

                      Budget authority:

                      Appropriations, discretionary:

                      1100
                      Appropriation
                      5,022
                      4,860
                      5,400

                      1120
                      Appropriations transferred to other accts [020–0919]
                      –69

                      1120
                      Appropriations transferred to other accts [020–1008]

                      –5

                      1121
                      Appropriations transferred from other acct [020–5432]
                      2

                      1121
                      Appropriations transferred from other acct [011–5512]

                      8

                      1160
                      Appropriation, discretionary (total)
                      4,955
                      4,868
                      5,395

                      Spending authority from offsetting collections, discretionary:

                      1700
                      Collected
                      24
                      69
                      72

                      1701
                      Change in uncollected payments, Federal sources
                      37

                      1750
                      Spending auth from offsetting collections, disc (total)
                      61
                      69
                      72

                      1900
                      Budget authority (total)
                      5,016
                      4,937
                      5,467

                      1930
                      Total budgetary resources available
                      5,051
                      4,977
                      5,497

                      Memorandum (non-add) entries:

                      1940
                      Unobligated balance expiring
                      –39

                      1941
                      Unexpired unobligated balance, end of year
                      8
                      14
                      8

                      Change in obligated balance:

                      Unpaid obligations:

                      3000
                      Unpaid obligations, brought forward, Oct 1
                      233
                      290
                      326

                      3010
                      Obligations incurred, unexpired accounts
                      5,004
                      4,963
                      5,489

                      3011
                      Obligations incurred, expired accounts
                      10

                      3020
                      Outlays (gross)
                      –4,939
                      –4,927
                      –5,448

                      3041
                      Recoveries of prior year unpaid obligations, expired
                      –18

                      3050
                      Unpaid obligations, end of year
                      290
                      326
                      367

                      Uncollected payments:

                      3060
                      Uncollected pymts, Fed sources, brought forward, Oct 1
                      –30
                      –38
                      –38

                      3070
                      Change in uncollected pymts, Fed sources, unexpired
                      –37

                      3071
                      Change in uncollected pymts, Fed sources, expired
                      29

                      3090
                      Uncollected pymts, Fed sources, end of year
                      –38
                      –38
                      –38

                      Memorandum (non-add) entries:

                      3100
                      Obligated balance, start of year
                      203
                      252
                      288

                      3200
                      Obligated balance, end of year
                      252
                      288
                      329

                      Budget authority and outlays, net:

                      Discretionary:

                      4000
                      Budget authority, gross
                      5,016
                      4,937
                      5,467

                      Outlays, gross:

                      4010
                      Outlays from new discretionary authority
                      4,703
                      4,697
                      5,200

                      4011
                      Outlays from discretionary balances
                      236
                      230
                      248

                      4020
                      Outlays, gross (total)
                      4,939
                      4,927
                      5,448

                      Offsets against gross budget authority and outlays:

                      Offsetting collections (collected) from:

                      4030
                      Federal sources
                      –53
                      –69
                      –72

                      4033
                      Non-Federal sources
                      –8

                      4040
                      Offsets against gross budget authority  and outlays (total)
                      –61
                      –69
                      –72

                      Additional offsets against gross budget authority only:

                      4050
                      Change in uncollected pymts, Fed sources, unexpired
                      –37

                      4052
                      Offsetting collections credited to expired accounts
                      37

                      4070
                      Budget authority, net (discretionary)
                      4,955
                      4,868
                      5,395

                      4080
                      Outlays, net (discretionary)
                      4,878
                      4,858
                      5,376

                      4180
                      Budget authority, net (total)
                      4,955
                      4,868
                      5,395

                      4190
                      Outlays, net (total)
                      4,878
                      4,858
                      5,376

             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 2016 Budget protects revenue by identifying fraud and preventing the issuance of erroneous refund payments, including
                tax-related identity theft. A portion of the appropriation ($352 million) is requested as part of the $667 million total program
                integrity cap adjustment that will reduce the deficit through above-base funding for high return on investment tax enforcement
                and compliance initiatives, including $5 million to transfer to the Alcohol and Tobacco Tax and Trade Bureau. In conjunction
                with specified funds provided to the IRS Operations Support account, this increment will support tax compliance initiatives
                expected to generate nearly $2.8 billion in additional annual enforcement revenue once the new hires reach full potential
                in 2018. 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 020–0913–0–1–999
                      2014 actual
                      2015 est.
                      2016 est.

                      Direct obligations:

                      Personnel compensation:

                      11.1
                      Full-time permanent
                      3,373
                      3,328
                      3,600

                      11.3
                      Other than full-time permanent
                      33
                      34
                      34

                      11.5
                      Other personnel compensation
                      129
                      115
                      139

                      11.8
                      Special personal services payments
                      23
                      16
                      16

                      11.9
                      Total personnel compensation
                      3,558
                      3,493
                      3,789

                      12.1
                      Civilian personnel benefits
                      1,127
                      1,119
                      1,262

                      21.0
                      Travel and transportation of persons
                      55
                      81
                      121

                      22.0
                      Transportation of things
                      10
                      9
                      16

                      23.3
                      Communications, utilities, and miscellaneous charges
                      3
                      3
                      3

                      24.0
                      Printing and reproduction
                      3
                      3
                      3

                      25.1
                      Advisory and assistance services
                      93
                      69
                      75

                      25.2
                      Other services from non-Federal sources
                      33
                      53
                      67

                      25.3
                      Other goods and services from Federal sources
                      42
                      46
                      48

                      25.5
                      Research and development contracts
                      4
                      3
                      3

                      25.7
                      Operation and maintenance of equipment
                      3
                      1
                      1

                      25.8
                      Subsistence and support of persons

                      1
                      4

                      26.0
                      Supplies and materials
                      18
                      15
                      22

                      31.0
                      Equipment
                      20
                      18
                      30

                      42.0
                      Insurance claims and indemnities
                      1
                      1
                      1

                      91.0
                      Unvouchered
                      6
                      11
                      5

                      99.0
                      Direct obligations
                      4,976
                      4,926
                      5,450

                      99.0
                      Reimbursable obligations
                      28
                      36
                      38

                      99.5
                      Below reporting threshold

                      1
                      1

                      99.9
                      Total new obligations
                      5,004
                      4,963
                      5,489

          Employment Summary

                      Identification code 020–0913–0–1–999
                      2014 actual
                      2015 est.
                      2016 est.

                      1001
                      Direct civilian full-time equivalent employment
                      42,428
                      40,697
                      44,933

                      2001
                      Reimbursable civilian full-time equivalent employment
                      47
                      63
                      66

                      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 020–0928–0–1–803
                      2014 actual
                      2015 est.
                      2016 est.

                      Change in obligated balance:

                      Unpaid obligations:

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

                      3041
                      Recoveries of prior year unpaid obligations, expired
                      –1

                      3050
                      Unpaid obligations, end of year
                      1
                      1
                      1

                      Memorandum (non-add) entries:

                      3100
                      Obligated balance, start of year
                      2
                      1
                      1

                      3200
                      Obligated balance, end of year
                      1
                      1
                      1

             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
                and Pension Benefit Guaranty Corporation pension beneficiaries who are aged 55–64.

             The Congress expanded the HCTC program in the American Recovery and Reinvestment Act of 2009 (Public Law 111–5), Sections
                1899A–1899J. These increased benefits for certain HCTC eligible individuals include payment of 80 percent (up from 65 percent) of
                health insurance premiums, up to 24 months of coverage for qualified family members, and extension of COBRA benefits. The
                Omnibus Trade Act of 2010 (Public Law 111–344), Sections 111–118, extended these benefits until February 13, 2011. The bill
                to extend the Generalization System of Preference (Public Law 112–040), Section 241, extended the credit through December
                31, 2013 and reduced the credit percentage to 72.5 percent, and eliminated the credit entirely as of January 1, 2014. Beginning
                in tax year 2014, the Patient Protection and Affordable Care Act (PPACA) of 2010 (Public Law 111–148) provides health care
                premium tax credits to eligible individuals to help purchase health coverage. However, outlays are expected from this account
                through 2016. This schedule reflects the effects of HCTC in cases where the credit exceeds the tax liability resulting in
                payment to the taxpayer.

             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; [$3,638,446,000] $4,743,258,000, of which not to exceed $315,000,000 shall remain available until September 30, [2016] 2017; 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, [2017] 2018, for research; of which [not less than]not to exceed $1,850,000 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 Committees
             on Appropriations of the House of Representatives and the Senate 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 [2016] 2017, a summary of cost and schedule performance information for its major information technology systems: Provided further, 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 $315,197,000, 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, 2015.)
          Program and Financing (in millions of dollars)

                      Identification code 020–0919–0–1–803
                      2014 actual
                      2015 est.
                      2016 est.

                      Obligations by program activity:

                      0002
                      Infrastructure
                      875
                      821
                      971

                      0003
                      Shared Services and Support
                      1,137
                      1,170
                      1,301

                      0004
                      Information Services
                      2,043
                      2,055
                      2,869

                      0100
                      Subtotal, direct programs
                      4,055
                      4,046
                      5,141

                      0799
                      Total direct obligations
                      4,055
                      4,046
                      5,141

                      0801
                      Operations Support (Reimbursable)
                      41
                      50
                      53

                      0900
                      Total new obligations
                      4,096
                      4,096
                      5,194

                      Budgetary resources:

                      Unobligated balance:

                      1000
                      Unobligated balance brought forward, Oct 1
                      123
                      122
                      132

                      1011
                      Unobligated balance transfer from other acct [020–5432]
                      99
                      197
                      105

                      1012
                      Unobligated balance transfers between expired and unexpired accounts
                      20
                      28

                      1021
                      Recoveries of prior year unpaid obligations
                      5

                      1050
                      Unobligated balance (total)
                      247
                      347
                      237

                      Budget authority:

                      Appropriations, discretionary:

                      1100
                      Appropriation
                      3,799
                      3,638
                      4,743

                      1121
                      Appropriations transferred from other acct [020–5432]
                      119
                      193
                      274

                      1121
                      Appropriations transferred from other acct [020–0913]
                      69

                      1160
                      Appropriation, discretionary (total)
                      3,987
                      3,831
                      5,017

                      Spending authority from offsetting collections, discretionary:

                      1700
                      Collected
                      41
                      50
                      53

                      1750
                      Spending auth from offsetting collections, disc (total)
                      41
                      50
                      53

                      1900
                      Budget authority (total)
                      4,028
                      3,881
                      5,070

                      1930
                      Total budgetary resources available
                      4,275
                      4,228
                      5,307

                      Memorandum (non-add) entries:

                      1940
                      Unobligated balance expiring
                      –57

                      1941
                      Unexpired unobligated balance, end of year
                      122
                      132
                      113

                      Change in obligated balance:

                      Unpaid obligations:

                      3000
                      Unpaid obligations, brought forward, Oct 1
                      862
                      840
                      991

                      3010
                      Obligations incurred, unexpired accounts
                      4,096
                      4,096
                      5,194

                      3011
                      Obligations incurred, expired accounts
                      14

                      3020
                      Outlays (gross)
                      –4,054
                      –3,945
                      –4,915

                      3040
                      Recoveries of prior year unpaid obligations, unexpired
                      –5

                      3041
                      Recoveries of prior year unpaid obligations, expired
                      –73

                      3050
                      Unpaid obligations, end of year
                      840
                      991
                      1,270

                      Memorandum (non-add) entries:

                      3100
                      Obligated balance, start of year
                      862
                      840
                      991

                      3200
                      Obligated balance, end of year
                      840
                      991
                      1,270

                      Budget authority and outlays, net:

                      Discretionary:

                      4000
                      Budget authority, gross
                      4,028
                      3,881
                      5,070

                      Outlays, gross:

                      4010
                      Outlays from new discretionary authority
                      3,270
                      3,143
                      4,103

                      4011
                      Outlays from discretionary balances
                      784
                      802
                      812

                      4020
                      Outlays, gross (total)
                      4,054
                      3,945
                      4,915

                      Offsets against gross budget authority and outlays:

                      Offsetting collections (collected) from:

                      4030
                      Federal sources
                      –42
                      –49
                      –52

                      4033
                      Non-Federal sources
                      –4
                      –1
                      –1

                      4040
                      Offsets against gross budget authority  and outlays (total)
                      –46
                      –50
                      –53

                      Additional offsets against gross budget authority only:

                      4052
                      Offsetting collections credited to expired accounts
                      5

                      4070
                      Budget authority, net (discretionary)
                      3,987
                      3,831
                      5,017

                      4080
                      Outlays, net (discretionary)
                      4,008
                      3,895
                      4,862

                      4180
                      Budget authority, net (total)
                      3,987
                      3,831
                      5,017

                      4190
                      Outlays, net (total)
                      4,008
                      3,895
                      4,862

             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 ($315 million) is requested as part of the $667 million program
                integrity cap adjustment that will reduce the deficit through above-base funding for high return on investment 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 $19 billion while saving $60 billion, for a net savings
                of $41 billion.

          Object Classification (in millions of dollars)

                      Identification code 020–0919–0–1–803
                      2014 actual
                      2015 est.
                      2016 est.

                      Direct obligations:

                      Personnel compensation:

                      11.1
                      Full-time permanent
                      1,149
                      1,147
                      1,274

                      11.3
                      Other than full-time permanent
                      9
                      8
                      8

                      11.5
                      Other personnel compensation
                      23
                      21
                      28

                      11.9
                      Total personnel compensation
                      1,181
                      1,176
                      1,310

                      12.1
                      Civilian personnel benefits
                      401
                      427
                      471

                      13.0
                      Benefits for former personnel
                      44
                      52
                      53

                      21.0
                      Travel and transportation of persons
                      11
                      19
                      32

                      22.0
                      Transportation of things
                      14
                      14
                      16

                      23.1
                      Rental payments to GSA
                      628
                      614
                      618

                      23.2
                      Rental payments to others
                      13
                      14
                      13

                      23.3
                      Communications, utilities, and miscellaneous charges
                      327
                      282
                      336

                      24.0
                      Printing and reproduction
                      21
                      20
                      23

                      25.1
                      Advisory and assistance services
                      670
                      875
                      1,038

                      25.2
                      Other services from non-Federal sources
                      60
                      64
                      211

                      25.3
                      Other goods and services from Federal sources
                      84
                      75
                      125

                      25.4
                      Operation and maintenance of facilities
                      170
                      159
                      176

                      25.6
                      Medical care
                      14
                      14
                      17

                      25.7
                      Operation and maintenance of equipment
                      69
                      43
                      69

                      26.0
                      Supplies and materials
                      21
                      24
                      37

                      31.0
                      Equipment
                      305
                      159
                      509

                      32.0
                      Land and structures
                      22
                      15
                      87

                      99.0
                      Direct obligations
                      4,055
                      4,046
                      5,141

                      99.0
                      Reimbursable obligations
                      41
                      50
                      53

                      99.9
                      Total new obligations
                      4,096
                      4,096
                      5,194

          Employment Summary

                      Identification code 020–0919–0–1–803
                      2014 actual
                      2015 est.
                      2016 est.

                      1001
                      Direct civilian full-time equivalent employment
                      11,808
                      12,043
                      13,863

                      2001
                      Reimbursable civilian full-time equivalent employment
                      128
                      156
                      164

                      3001
                      Allocation account civilian full-time equivalent employment
                      6

             business systems modernizationFor necessary expenses of the Internal Revenue Service's business systems modernization program, [$290,000,000] $379,178,000, to remain available until September 30, [2017] 2018, 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 Committees
             on Appropriations of the House of Representatives and the Senate 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, 2015.)
          Program and Financing (in millions of dollars)

                      Identification code 020–0921–0–1–803
                      2014 actual
                      2015 est.
                      2016 est.

                      Obligations by program activity:

                      0001
                      Business Systems Modernization
                      246
                      289
                      367

                      Budgetary resources:

                      Unobligated balance:

                      1000
                      Unobligated balance brought forward, Oct 1
                      154
                      226
                      227

                      1021
                      Recoveries of prior year unpaid obligations
                      6

                      1050
                      Unobligated balance (total)
                      160
                      226
                      227

                      Budget authority:

                      Appropriations, discretionary:

                      1100
                      Appropriation
                      313
                      290
                      379

                      1160
                      Appropriation, discretionary (total)
                      313
                      290
                      379

                      1930
                      Total budgetary resources available
                      473
                      516
                      606

                      Memorandum (non-add) entries:

                      1940
                      Unobligated balance expiring
                      –1

                      1941
                      Unexpired unobligated balance, end of year
                      226
                      227
                      239

                      Change in obligated balance:

                      Unpaid obligations:

                      3000
                      Unpaid obligations, brought forward, Oct 1
                      98
                      81
                      87

                      3010
                      Obligations incurred, unexpired accounts
                      246
                      289
                      367

                      3011
                      Obligations incurred, expired accounts
                      1

                      3020
                      Outlays (gross)
                      –255
                      –283
                      –316

                      3040
                      Recoveries of prior year unpaid obligations, unexpired
                      –6

                      3041
                      Recoveries of prior year unpaid obligations, expired
                      –3

                      3050
                      Unpaid obligations, end of year
                      81
                      87
                      138

                      Memorandum (non-add) entries:

                      3100
                      Obligated balance, start of year
                      98
                      81
                      87

                      3200
                      Obligated balance, end of year
                      81
                      87
                      138

                      Budget authority and outlays, net:

                      Discretionary:

                      4000
                      Budget authority, gross
                      313
                      290
                      379

                      Outlays, gross:

                      4010
                      Outlays from new discretionary authority
                      101
                      116
                      151

                      4011
                      Outlays from discretionary balances
                      154
                      167
                      165

                      4020
                      Outlays, gross (total)
                      255
                      283
                      316

                      4180
                      Budget authority, net (total)
                      313
                      290
                      379

                      4190
                      Outlays, net (total)
                      255
                      283
                      316

             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 key Business Systems Modernization (BSM) investments and the IRS submits quarterly information technology reports
                to the House and Senate Committees on Appropriations.

             The projects within the BSM program represent investments to ensure that the IRS continues to move forward and use technologies
                to improve performance. The Budget provides investments to modernize core tax systems and fundamentally change how taxpayers
                interact with the IRS, including the creation of online tax filing status and payment options.

          Object Classification (in millions of dollars)

                      Identification code 020–0921–0–1–803
                      2014 actual
                      2015 est.
                      2016 est.

                      Direct obligations:

                      Personnel compensation:

                      11.1
                      Full-time permanent
                      54
                      48
                      66

                      11.3
                      Other than full-time permanent
                      1

                      1

                      11.5
                      Other personnel compensation
                      1
                      1
                      2

                      11.9
                      Total personnel compensation
                      56
                      49
                      69

                      12.1
                      Civilian personnel benefits
                      16
                      17
                      19

                      21.0
                      Travel and transportation of persons

                      1
                      2

                      25.1
                      Advisory and assistance services
                      159
                      207
                      254

                      31.0
                      Equipment
                      15
                      15
                      22

                      99.0
                      Direct obligations
                      246
                      289
                      366

                      99.5
                      Below reporting threshold

                      1

                      99.9
                      Total new obligations
                      246
                      289
                      367

          Employment Summary

                      Identification code 020–0921–0–1–803
                      2014 actual
                      2015 est.
                      2016 est.

                      1001
                      Direct civilian full-time equivalent employment
                      476
                      398
                      576

             Build America Bond Payments, Recovery Act

             Program and Financing (in millions of dollars)

                      Identification code 020–0935–0–1–806
                      2014 actual
                      2015 est.
                      2016 est.

                      Obligations by program activity:

                      0001
                      Build America Bond Payments, Recovery Act (Direct)
                      3,597
                      3,890
                      4,191

                      0900
                      Total new obligations (object class 41.0)
                      3,597
                      3,890
                      4,191

                      Budgetary resources:

                      Budget authority:

                      Appropriations, mandatory:

                      1200
                      Appropriation
                      3,872
                      4,191
                      4,191

                      1230
                      Appropriations and/or unobligated balance of appropriations permanently reduced
                      –275
                      –301

                      1260
                      Appropriations, mandatory (total)
                      3,597
                      3,890
                      4,191

                      1930
                      Total budgetary resources available
                      3,597
                      3,890
                      4,191

                      Change in obligated balance:

                      Unpaid obligations:

                      3010
                      Obligations incurred, unexpired accounts
                      3,597
                      3,890
                      4,191

                      3020
                      Outlays (gross)
                      –3,597
                      –3,890
                      –4,191

                      Budget authority and outlays, net:

                      Mandatory:

                      4090
                      Budget authority, gross
                      3,597
                      3,890
                      4,191

                      Outlays, gross:

                      4100
                      Outlays from new mandatory authority
                      3,597
                      3,890
                      4,191

                      4180
                      Budget authority, net (total)
                      3,597
                      3,890
                      4,191

                      4190
                      Outlays, net (total)
                      3,597
                      3,890
                      4,191

             The American Recovery and Reinvestment Act of 2009 (Public Law 111–5), Section 1531, allows State and local governments to
                issue Build America Bonds through December 31, 2010. These tax credit bonds, which include Recovery Zone Bonds, differ from
                tax-exempt governmental obligation bonds in two principal ways: (1) interest paid on tax credit bonds is taxable; and (2)
                a portion of the interest paid on tax credit bonds takes the form of a Federal tax credit. The bond issuer may elect to receive
                a direct payment in the amount of the tax credit for obligations issued before January 1, 2011.

             Payment Where Earned Income Credit Exceeds Liability for Tax

             Program and Financing (in millions of dollars)

                      Identification code 020–0906–0–1–609
                      2014 actual
                      2015 est.
                      2016 est.

                      Obligations by program activity:

                      0001
                      Payment Where Earned Income Credit Exceeds Liability for Tax (Direct)
                      60,087
                      60,105
                      60,124

                      0900
                      Total new obligations (object class 41.0)
                      60,087
                      60,105
                      60,124

                      Budgetary resources:

                      Budget authority:

                      Appropriations, mandatory:

                      1200
                      Appropriation
                      60,087
                      60,105
                      60,124

                      1260
                      Appropriations, mandatory (total)
                      60,087
                      60,105
                      60,124

                      1930
                      Total budgetary resources available
                      60,087
                      60,105
                      60,124

                      Change in obligated balance:

                      Unpaid obligations:

                      3010
                      Obligations incurred, unexpired accounts
                      60,087
                      60,105
                      60,124

                      3020
                      Outlays (gross)
                      –60,087
                      –60,105
                      –60,124

                      Budget authority and outlays, net:

                      Mandatory:

                      4090
                      Budget authority, gross
                      60,087
                      60,105
                      60,124

                      Outlays, gross:

                      4100
                      Outlays from new mandatory authority
                      60,087
                      60,105
                      60,124

                      4180
                      Budget authority, net (total)
                      60,087
                      60,105
                      60,124

                      4190
                      Outlays, net (total)
                      60,087
                      60,105
                      60,124

             As provided by law, there are instances wherein the earned income tax credit (EITC) exceeds the amount of tax liability owed
                through the individual income tax system, resulting in an additional payment to the taxpayer. Congress originally authorized
                the EITC in the Tax Reduction Act of 1975 (Public Law 94–12) and made it permanent in the Revenue Adjustment Act of 1978 (Public
                Law 95–600). The Tax Reform Act of 1986 and the Omnibus Budget Reconciliation Acts of 1990 and 1993 increased the credit amount
                and expanded eligibility for the EITC.

             The Economic Growth and Tax Relief Reconciliation Act of 2001 (EGTRRA) (Public Law 107–16) increased the income level at which
                the credit begins to phase out for married taxpayers filing joint returns, and made other changes to simplify the credit and
                improve compliance.

             The American Recovery and Reinvestment Act of 2009 (ARRA) (Public Law 111–5), Section 1002, temporarily increased the EITC
                for working families with three or more children, and increased the threshold for the phase-out range for all married couples
                filing a joint return for 2009 and 2010 tax returns. The Tax Relief, Unemployment Insurance Reauthorization, and Job Creation
                Act of 2010 (Public Law 111–312), Section 103(c), extended the EGTRRA and ARRA benefits through tax year 2012.

             The American Taxpayer Relief Act of 2012 (Public Law 112–240), Section 103(c), extended the EGTRRA and ARRA benefits through
                tax year 2017 (a five-year extension).

             Payment Where Earned Income Credit Exceeds Liability for Tax

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

                      Identification code 020–0906–4–1–609
                      2014 actual
                      2015 est.
                      2016 est.

                      Obligations by program activity:

                      0001
                      Payment Where Earned Income Credit Exceeds Liability for Tax (Direct)

                      278

                      0900
                      Total new obligations (object class 41.0)

                      278

                      Budgetary resources:

                      Budget authority:

                      Appropriations, mandatory:

                      1200
                      Appropriation

                      278

                      1260
                      Appropriations, mandatory (total)

                      278

                      1930
                      Total budgetary resources available

                      278

                      Change in obligated balance:

                      Unpaid obligations:

                      3010
                      Obligations incurred, unexpired accounts

                      278

                      3020
                      Outlays (gross)

                      –278

                      Budget authority and outlays, net:

                      Mandatory:

                      4090
                      Budget authority, gross

                      278

                      Outlays, gross:

                      4100
                      Outlays from new mandatory authority

                      278

                      4180
                      Budget authority, net (total)

                      278

                      4190
                      Outlays, net (total)

                      278

             The Budget baseline assumes permanent extension (beyond 2017) of the Earned Income Tax Credit (EITC) for larger families and
                of EITC marriage penalty relief. The account also reflects the interaction effect with the proposals to expand the EITC for
                workers without qualifying children, rationalize tax return filing due dates so that they are staggered, and increase oversight
                and due diligence of tax return preparers.

             Payment Where Child Tax Credit Exceeds Liability for Tax

             Program and Financing (in millions of dollars)

                      Identification code 020–0922–0–1–609
                      2014 actual
                      2015 est.
                      2016 est.

                      Obligations by program activity:

                      0001
                      Payment Where Child Tax Credit Exceeds Liability for Tax (Direct)
                      21,490
                      21,511
                      21,502

                      0900
                      Total new obligations (object class 41.0)
                      21,490
                      21,511
                      21,502

                      Budgetary resources:

                      Budget authority:

                      Appropriations, mandatory:

                      1200
                      Appropriation
                      21,490
                      21,511
                      21,502

                      1260
                      Appropriations, mandatory (total)
                      21,490
                      21,511
                      21,502

                      1930
                      Total budgetary resources available
                      21,490
                      21,511
                      21,502

                      Change in obligated balance:

                      Unpaid obligations:

                      3010
                      Obligations incurred, unexpired accounts
                      21,490
                      21,511
                      21,502

                      3020
                      Outlays (gross)
                      –21,490
                      –21,511
                      –21,502

                      Budget authority and outlays, net:

                      Mandatory:

                      4090
                      Budget authority, gross
                      21,490
                      21,511
                      21,502

                      Outlays, gross:

                      4100
                      Outlays from new mandatory authority
                      21,490
                      21,511
                      21,502

                      4180
                      Budget authority, net (total)
                      21,490
                      21,511
                      21,502

                      4190
                      Outlays, net (total)
                      21,490
                      21,511
                      21,502

             As provided by law, there are instances where the child tax credit exceeds the amount of tax liability owed through the individual
                income tax system, resulting in an additional payment to the taxpayer.

             The Congress originally authorized the child tax credit in the Taxpayer Relief Act of 1997 (Public Law 105–34). The credit
                amount and extent to which the credit is refundable were increased by the Economic Growth and Tax Relief Reconciliation Act
                of 2001 (EGTRRA) (Public Law 107–16). The American Recovery and Reinvestment Act of 2009 (ARRA) (Public Law 111–5), Section
                1003, further expanded the extent to which the credit is refundable. The credit was refundable to the extent of 15 percent
                of an individual's earned income in excess of $3,000 for 2010 and 2011. The Tax Relief, Unemployment Insurance Reauthorization,
                and Job Creation Act of 2010 (Public Law 111–312), Section 103(b), extended this temporary benefit for 2011 and 2012. The
                American Taxpayer Relief Act of 2012 (Public Law 112–240), Section 103(b), extended the ARRA benefits through tax year 2017
                (a five-year extension).

             Payment Where Child Tax Credit Exceeds Liability for Tax

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

                      Identification code 020–0922–4–1–609
                      2014 actual
                      2015 est.
                      2016 est.

                      Obligations by program activity:

                      0001
                      Payment Where Child Tax Credit Exceeds Liability for Tax (Direct)

                      932

                      0900
                      Total new obligations (object class 41.0)

                      932

                      Budgetary resources:

                      Budget authority:

                      Appropriations, mandatory:

                      1200
                      Appropriation

                      932

                      1260
                      Appropriations, mandatory (total)

                      932

                      1930
                      Total budgetary resources available

                      932

                      Change in obligated balance:

                      Unpaid obligations:

                      3010
                      Obligations incurred, unexpired accounts

                      932

                      3020
                      Outlays (gross)

                      –932

                      Budget authority and outlays, net:

                      Mandatory:

                      4090
                      Budget authority, gross

                      932

                      Outlays, gross:

                      4100
                      Outlays from new mandatory authority

                      932

                      4180
                      Budget authority, net (total)

                      932

                      4190
                      Outlays, net (total)

                      932

             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),
                provide a second earner tax credit, 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 020–0923–0–1–551
                      2014 actual
                      2015 est.
                      2016 est.

                      Obligations by program activity:

                      0001
                      Payment Where Health Coverage Tax Credit Exceeds Liability for T (Direct)
                      23
                      1
                      1

                      0900
                      Total new obligations (object class 41.0)
                      23
                      1
                      1

                      Budgetary resources:

                      Budget authority:

                      Appropriations, mandatory:

                      1200
                      Appropriation
                      23
                      1
                      1

                      1260
                      Appropriations, mandatory (total)
                      23
                      1
                      1

                      1930
                      Total budgetary resources available
                      23
                      1
                      1

                      Change in obligated balance:

                      Unpaid obligations:

                      3010
                      Obligations incurred, unexpired accounts
                      23
                      1
                      1

                      3020
                      Outlays (gross)
                      –23
                      –1
                      –1

                      Budget authority and outlays, net:

                      Mandatory:

                      4090
                      Budget authority, gross
                      23
                      1
                      1

                      Outlays, gross:

                      4100
                      Outlays from new mandatory authority
                      23
                      1
                      1

                      4180
                      Budget authority, net (total)
                      23
                      1
                      1

                      4190
                      Outlays, net (total)
                      23
                      1
                      1

             The Trade Act of 2002 established the Health Coverage Tax Credit (HCTC), a refundable tax credit for a portion of the cost
                of qualified insurance, which may be paid in advance. This credit is available to certain recipients of Trade Adjustment Assistance
                (TAA) and Pension Benefit Guaranty Corporation pension beneficiaries who are aged 55–64.

             The Congress expanded the HCTC program in the American Recovery and Reinvestment Act of 2009 (Public Law 111–5), Sections
                1899A-1899J. These increased benefits for certain HCTC eligible individuals include payment of 80 percent (up from 65 percent)
                of health insurance premiums, up to 24 months of coverage for qualified family members, and extension of COBRA benefits. The
                Omnibus Trade Act of 2010 (Public Law 111–344), Sections 111–118, extended these benefits until February 13, 2011. The bill
                to extend the Generalization System of Preference (Public Law 112–040), Section 241, extended the credit through December
                31, 2013 and reduced the credit percentage to 72.5 percent, and eliminated the credit entirely as of January 1, 2014. However,
                outlays are expected from this account through 2016. 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 020–0936–0–1–551
                      2014 actual
                      2015 est.
                      2016 est.

                      Budgetary resources:

                      Unobligated balance:

                      1000
                      Unobligated balance brought forward, Oct 1

                      1
                      1

                      Budget authority:

                      Appropriations, mandatory:

                      1200
                      Appropriation
                      1

                      1260
                      Appropriations, mandatory (total)
                      1

                      1930
                      Total budgetary resources available
                      1
                      1
                      1

                      Memorandum (non-add) entries:

                      1941
                      Unexpired unobligated balance, end of year
                      1
                      1
                      1

                      Budget authority and outlays, net:

                      Mandatory:

                      4090
                      Budget authority, gross
                      1

                      4180
                      Budget authority, net (total)
                      1

             COBRA gives workers who lose their jobs, and thus their health benefits, the right to purchase group health coverage provided
                by the plan under certain circumstances. The American Recovery and Reinvestment Act of 2009 (Public Law 111–5), Section 3001,
                treated assistance eligible individuals who pay 35 percent of their COBRA premium as having paid the full amount. The remaining
                65 percent is reimbursed to the employer, insurer or health plan as a credit against certain employment taxes. The Department
                of Defense Appropriation Act of 2010 (Public Law 111–118), Section 1010, extended the eligibility period for the COBRA Premium
                Assistance program from the original ending date of December 31, 2009 to February 28, 2010. The Continuing Extension Act of
                2010 (Public Law 111–157), Section 3, amended the American Recovery and Reinvestment Act of 2009 to extend the premium assistance
                for COBRA benefits to employees involuntarily terminated through May 31, 2010. This credit has expired. No outlays are expected
                from this account beyond 2014.

             Payment Where Small Business Health Insurance Tax Credit Exceeds Liability for Tax

             Program and Financing (in millions of dollars)

                      Identification code 020–0951–0–1–551
                      2014 actual
                      2015 est.
                      2016 est.

                      Obligations by program activity:

                      0001
                      Payment Where Small Business Health Insurance Tax Credit Exceeds (Direct)
                      74
                      66
                      71

                      0900
                      Total new obligations (object class 41.0)
                      74
                      66
                      71

                      Budgetary resources:

                      Budget authority:

                      Appropriations, mandatory:

                      1200
                      Appropriation
                      79
                      74
                      71

                      1230
                      Appropriations and/or unobligated balance of appropriations permanently reduced
                      –5
                      –8

                      1260
                      Appropriations, mandatory (total)
                      74
                      66
                      71

                      1930
                      Total budgetary resources available
                      74
                      66
                      71

                      Change in obligated balance:

                      Unpaid obligations:

                      3010
                      Obligations incurred, unexpired accounts
                      74
                      66
                      71

                      3020
                      Outlays (gross)
                      –74
                      –66
                      –71

                      Budget authority and outlays, net:

                      Mandatory:

                      4090
                      Budget authority, gross
                      74
                      66
                      71

                      Outlays, gross:

                      4100
                      Outlays from new mandatory authority
                      74
                      66
                      71

                      4180
                      Budget authority, net (total)
                      74
                      66
                      71

                      4190
                      Outlays, net (total)
                      74
                      66
                      71

             The Patient Protection and Affordable Care Act (PPACA) of 2010 (Public Law 111–148), Section 1421, allows certain small employers
                (including small tax-exempt employers) to claim a credit when they pay at least half of the health care premiums for single
                health insurance coverage for their employees. Small employers can claim the credit for 2010 through 2013 and for two years
                after that. Generally, employers that have fewer than 25 full-time equivalent employees and pay wages averaging less than
                $50,000 per employee per year may qualify for the credit. The Budget proposes to expand the credit by increasing the maximum
                employer size, modifying the interaction of the employer size and wage phase-outs and simplifying eligibility requirements.

             Payment Where Alternative Minimum Tax Credit Exceeds Liability for Tax

             Program and Financing (in millions of dollars)

                      Identification code 020–0929–0–1–609
                      2014 actual
                      2015 est.
                      2016 est.

                      Obligations by program activity:

                      0001
                      Payment Where Alternative Minimum Tax Credit Exceeds Liability F (Direct)
                      67
                      45
                      20

                      0900
                      Total new obligations (object class 41.0)
                      67
                      45
                      20

                      Budgetary resources:

                      Budget authority:

                      Appropriations, mandatory:

                      1200
                      Appropriation
                      67
                      45
                      20

                      1260
                      Appropriations, mandatory (total)
                      67
                      45
                      20

                      1930
                      Total budgetary resources available
                      67
                      45
                      20

                      Change in obligated balance:

                      Unpaid obligations:

                      3010
                      Obligations incurred, unexpired accounts
                      67
                      45
                      20

                      3020
                      Outlays (gross)
                      –67
                      –45
                      –20

                      Budget authority and outlays, net:

                      Mandatory:

                      4090
                      Budget authority, gross
                      67
                      45
                      20

                      Outlays, gross:

                      4100
                      Outlays from new mandatory authority
                      67
                      45
                      20

                      4180
                      Budget authority, net (total)
                      67
                      45
                      20

                      4190
                      Outlays, net (total)
                      67
                      45
                      20

             The Tax Relief and Health Care Act of 2006 (Public Law 109–432) allowed certain taxpayers to claim a refundable credit for
                a portion of their unused long-term alternative minimum tax (AMT) credits each year. The Emergency Economic Stabilization
                Act of 2008 (Public Law 110–343), Division C, Section 103, increased the AMT refundable credit portion from 20 percent to
                50 percent of unused long-term minimum tax credits for the taxable year in question. This provision was effective for any
                taxable year beginning before January 1, 2013 and has now expired. However, outlays are expected from this account through
                2016 as reconciliations occur.

             Payment Where Certain Tax Credits Exceed Liability for Corporate Tax

             Program and Financing (in millions of dollars)

                      Identification code 020–0931–0–1–376
                      2014 actual
                      2015 est.
                      2016 est.

                      Obligations by program activity:

                      0001
                      Payment Where Certain Tax Credits Exceed Liability for Corporate (Direct)
                      39
                      130
                      40

                      0900
                      Total new obligations (object class 41.0)
                      39
                      130
                      40

                      Budgetary resources:

                      Budget authority:

                      Appropriations, mandatory:

                      1200
                      Appropriation
                      42
                      130
                      40

                      1230
                      Appropriations and/or unobligated balance of appropriations permanently reduced
                      –3

                      1260
                      Appropriations, mandatory (total)
                      39
                      130
                      40

                      1930
                      Total budgetary resources available
                      39
                      130
                      40

                      Change in obligated balance:

                      Unpaid obligations:

                      3010
                      Obligations incurred, unexpired accounts
                      39
                      130
                      40

                      3020
                      Outlays (gross)
                      –39
                      –130
                      –40

                      Budget authority and outlays, net:

                      Mandatory:

                      4090
                      Budget authority, gross
                      39
                      130
                      40

                      Outlays, gross:

                      4100
                      Outlays from new mandatory authority
                      39
                      130
                      40

                      4180
                      Budget authority, net (total)
                      39
                      130
                      40

                      4190
                      Outlays, net (total)
                      39
                      130
                      40

             The Housing and Economic Recovery Act of 2008 (Public Law 110–289), Section 3081, allowed certain businesses to accelerate
                the recognition of a portion of their unused pre-2006 alternative minimum tax (AMT) or research and development (R&D) credits
                in lieu of taking bonus depreciation. The maximum increase amount is capped at the lesser of $30 million or 6 percent of eligible
                AMT and R&D credits. The accelerated credit amount is refundable. The American Recovery and Reinvestment Act of 2009 (Public
                Law 111–5), Section 1201(b), extended this temporary benefit through 2009. The Tax Relief, Unemployment Insurance Reauthorization,
                and Job Creation Act of 2010 (Public Law 111–312), Section 401(c), extended this temporary benefit through the end of 2012,
                but only with respect to AMT credits. The American Taxpayer Relief Act of 2012 (Public Law 112–240), Section 331(c), extended
                this temporary benefit through 2013 only with respect to AMT credits. The Tax Increase Prevention Act, Title I—Certain Expiring
                Provisions (Public Law 113–295), Section 125(c), extended this temporary benefit through 2014 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 020–0908–4–1–452
                      2014 actual
                      2015 est.
                      2016 est.

                      Obligations by program activity:

                      0001
                      Direct program activity

                      12

                      0900
                      Total new obligations (object class 41.0)

                      12

                      Budgetary resources:

                      Budget authority:

                      Appropriations, mandatory:

                      1200
                      Appropriation

                      12

                      1260
                      Appropriations, mandatory (total)

                      12

                      1930
                      Total budgetary resources available

                      12

                      Change in obligated balance:

                      Unpaid obligations:

                      3010
                      Obligations incurred, unexpired accounts

                      12

                      3020
                      Outlays (gross)

                      –12

                      Budget authority and outlays, net:

                      Mandatory:

                      4090
                      Budget authority, gross

                      12

                      Outlays, gross:

                      4100
                      Outlays from new mandatory authority

                      12

                      4180
                      Budget authority, net (total)

                      12

                      4190
                      Outlays, net (total)

                      12

             The Administration proposes to designate 20 Promise Zones (14 in urban areas and six in rural areas), inclusive of the five
                zones that have already been chosen. Zone designations would become effective with regard to tax incentives in 2016 and would
                last for 10 years. The zones would be chosen through a competitive application process based on the strength of the applicant's
                "competitiveness plan," economic indicators, and other criteria. Two tax incentives would be applicable to designated promise
                zones after the incentives' enactment. First, an employment credit would be provided to businesses that employ zone residents
                that would apply to the first $15,000 of qualifying wages annually. The credit rate would be 20 percent for zone residents
                who are employed within the zone and 10 percent for zone residents employed outside of the zone. Second, qualifying property
                placed in service within the zone would be eligible for additional first-year depreciation of 100 percent of the adjusted
                basis of the property. Qualifying property would generally consist of depreciable property with a recovery period of 20 years
                or less.

             Payment Where American Opportunity Credit Exceeds Liability for Tax

             Program and Financing (in millions of dollars)

                      Identification code 020–0932–0–1–502
                      2014 actual
                      2015 est.
                      2016 est.

                      Obligations by program activity:

                      0001
                      Payment Where American Opportunity Credit Exceeds Liability for (Direct)
                      4,244
                      4,295
                      4,382

                      0900
                      Total new obligations (object class 41.0)
                      4,244
                      4,295
                      4,382

                      Budgetary resources:

                      Budget authority:

                      Appropriations, mandatory:

                      1200
                      Appropriation
                      4,244
                      4,295
                      4,382

                      1260
                      Appropriations, mandatory (total)
                      4,244
                      4,295
                      4,382

                      1930
                      Total budgetary resources available
                      4,244
                      4,295
                      4,382

                      Change in obligated balance:

                      Unpaid obligations:

                      3010
                      Obligations incurred, unexpired accounts
                      4,244
                      4,295
                      4,382

                      3020
                      Outlays (gross)
                      –4,244
                      –4,295
                      –4,382

                      Budget authority and outlays, net:

                      Mandatory:

                      4090
                      Budget authority, gross
                      4,244
                      4,295
                      4,382

                      Outlays, gross:

                      4100
                      Outlays from new mandatory authority
                      4,244
                      4,295
                      4,382

                      4180
                      Budget authority, net (total)
                      4,244
                      4,295
                      4,382

                      4190
                      Outlays, net (total)
                      4,244
                      4,295
                      4,382

             The American Recovery and Reinvestment Act of 2009 (Public Law 111–5), Section 1004, allowed certain taxpayers to claim a
                refundable American Opportunity Tax Credit (AOTC) for qualifying higher education expenses, for tax years 2009 and 2010. Up
                to 40 percent of the credit is refundable. The credit applies dollar-for-dollar to the first $2,000 of qualified tuition,
                fees and course materials paid by the taxpayer, and applies at a rate of 25 percent to the next $2,000 in qualified tuition,
                fees and course materials for a total credit of up to $2,500. This tax credit is subject to a phase-out for higher-income
                taxpayers. The Tax Relief, Unemployment Insurance Reauthorization, and Job Creation Act of 2010 (Public Law 111–312), Section
                103(a), extended this credit to tax years 2011 and 2012. The American Taxpayer Relief Act of 2012 (Public Law 112–240), Section
                103(a), extended the credit through tax year 2017 (a five-year extension). The Budget proposes to make the AOTC a permanent
                replacement (beyond 2017) of the Hope Scholarship credit.

             Payment Where American Opportunity Credit Exceeds Liability for Tax

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

                      Identification code 020–0932–4–1–502
                      2014 actual
                      2015 est.
                      2016 est.

                      Obligations by program activity:

                      0001
                      Direct program activity

                      –26

                      0900
                      Total new obligations (object class 41.0)

                      –26

                      Budgetary resources:

                      Budget authority:

                      Appropriations, mandatory:

                      1200
                      Appropriation

                      –26

                      1260
                      Appropriations, mandatory (total)

                      –26

                      1930
                      Total budgetary resources available

                      –26

                      Change in obligated balance:

                      Unpaid obligations:

                      3010
                      Obligations incurred, unexpired accounts

                      –26

                      3020
                      Outlays (gross)

                      26

                      Budget authority and outlays, net:

                      Mandatory:

                      4090
                      Budget authority, gross

                      –26

                      Outlays, gross:

                      4100
                      Outlays from new mandatory authority

                      –26

                      4180
                      Budget authority, net (total)

                      –26

                      4190
                      Outlays, net (total)

                      –26

             The Budget baseline assumes permanent extension of the American Opportunity Tax Credit. 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 020–0948–0–1–272
                      2014 actual
                      2015 est.
                      2016 est.

                      Obligations by program activity:

                      0001
                      Payment to Issuer of Qualified Energy Conservation Bonds (Direct)
                      32
                      30
                      32

                      0900
                      Total new obligations (object class 41.0)
                      32
                      30
                      32

                      Budgetary resources:

                      Budget authority:

                      Appropriations, mandatory:

                      1200
                      Appropriation
                      34
                      32
                      32

                      1230
                      Appropriations and/or unobligated balance of appropriations permanently reduced
                      –2
                      –2

                      1260
                      Appropriations, mandatory (total)
                      32
                      30
                      32

                      1930
                      Total budgetary resources available
                      32
                      30
                      32

                      Change in obligated balance:

                      Unpaid obligations:

                      3010
                      Obligations incurred, unexpired accounts
                      32
                      30
                      32

                      3020
                      Outlays (gross)
                      –32
                      –30
                      –32

                      Budget authority and outlays, net:

                      Mandatory:

                      4090
                      Budget authority, gross
                      32
                      30
                      32

                      Outlays, gross:

                      4100
                      Outlays from new mandatory authority
                      32
                      30
                      32

                      4180
                      Budget authority, net (total)
                      32
                      30
                      32

                      4190
                      Outlays, net (total)
                      32
                      30
                      32

             The Emergency Economic Stabilization Act of 2008 (Public Law 110–343), Section 301, created Qualified Energy Conservation
                Bonds; and the American Recovery and Reinvestment Act of 2009 (Public Law 111–5), Section 1112, increased the limitation on
                issuance of qualified energy conservation bonds from $800,000,000 to $3,200,000,000.

             The Hiring Incentives to Restore Employment Act (Public Law 111–147), Section 301, amended Section 6431 of the Internal Revenue
                Code of 1986 by allowing issuers of Qualified Energy Conservation Bonds to irrevocably elect to issue the bonds as specified
                tax credit bonds with a direct-pay subsidy. The issuer of such qualifying bonds receives a direct interest payment subsidy
                from the Federal Government. Bondholders receive a taxable interest payment from the issuer in lieu of a tax credit.

             Payment to Issuer of New Clean Renewable Energy Bonds

             Program and Financing (in millions of dollars)

                      Identification code 020–0947–0–1–271
                      2014 actual
                      2015 est.
                      2016 est.

                      Obligations by program activity:

                      0001
                      Payment to Issuer of New Clean Renewable Energy Bonds (Direct)
                      29
                      27
                      29

                      0900
                      Total new obligations (object class 41.0)
                      29
                      27
                      29

                      Budgetary resources:

                      Budget authority:

                      Appropriations, mandatory:

                      1200
                      Appropriation
                      31
                      29
                      29

                      1230
                      Appropriations and/or unobligated balance of appropriations permanently reduced
                      –2
                      –2

                      1260
                      Appropriations, mandatory (total)
                      29
                      27
                      29

                      1930
                      Total budgetary resources available
                      29
                      27
                      29

                      Change in obligated balance:

                      Unpaid obligations:

                      3010
                      Obligations incurred, unexpired accounts
                      29
                      27
                      29

                      3020
                      Outlays (gross)
                      –29
                      –27
                      –29

                      Budget authority and outlays, net:

                      Mandatory:

                      4090
                      Budget authority, gross
                      29
                      27
                      29

                      Outlays, gross:

                      4100
                      Outlays from new mandatory authority
                      29
                      27
                      29

                      4180
                      Budget authority, net (total)
                      29
                      27
                      29

                      4190
                      Outlays, net (total)
                      29
                      27
                      29

             The Emergency Economic Stabilization Act of 2008 (Public Law 110–343), Section 107, created New Clean Renewable Energy Bonds,
                and the American Recovery and Reinvestment Act of 2009 (Public Law 111–5), Section 1111, increased the limitation on issuance
                of New Clean Renewable Energy Bonds by $1,600,000,000.

             The Hiring Incentives to Restore Employment Act (Public Law 111–147), Section 301, amended Section 6431 of the Internal Revenue
                Code of 1986 by adding a new subsection (f) allowing issuers of New Clean Renewable Energy Bonds to irrevocably elect to issue
                the bonds as specified tax credit bonds with a direct-pay subsidy. The issuer of such qualifying bonds receives a direct interest
                payment subsidy from the Federal Government. Bondholders receive a taxable interest payment from the issuer in lieu of a tax
                credit.

             Payment to Issuer of Qualified School Construction Bonds

             Program and Financing (in millions of dollars)

                      Identification code 020–0946–0–1–501
                      2014 actual
                      2015 est.
                      2016 est.

                      Obligations by program activity:

                      0001
                      Payment to Issuer of Qualified School Construction Bonds (Direct)
                      621
                      606
                      660

                      0900
                      Total new obligations (object class 41.0)
                      621
                      606
                      660

                      Budgetary resources:

                      Budget authority:

                      Appropriations, mandatory:

                      1200
                      Appropriation
                      669
                      660
                      660

                      1230
                      Appropriations and/or unobligated balance of appropriations permanently reduced
                      –48
                      –54

                      1260
                      Appropriations, mandatory (total)
                      621
                      606
                      660

                      1930
                      Total budgetary resources available
                      621
                      606
                      660

                      Change in obligated balance:

                      Unpaid obligations:

                      3010
                      Obligations incurred, unexpired accounts
                      621
                      606
                      660

                      3020
                      Outlays (gross)
                      –621
                      –606
                      –660

                      Budget authority and outlays, net:

                      Mandatory:

                      4090
                      Budget authority, gross
                      621
                      606
                      660

                      Outlays, gross:

                      4100
                      Outlays from new mandatory authority
                      621
                      606
                      660

                      4180
                      Budget authority, net (total)
                      621
                      606
                      660

                      4190
                      Outlays, net (total)
                      621
                      606
                      660

             The American Recovery and Reinvestment Act of 2009 (Public Law 111–5), Section 1521, created Qualified School Construction
                Bonds with a calendar year limitation of $11,000,000,000 for 2009 and 2010 and zero after 2010.

             The Hiring Incentives to Restore Employment Act (Public Law 111–147), Section 301, amended Section 6431 of the Internal Revenue
                Code of 1986 by adding a new subsection (f) allowing issuers of Qualified School Construction Bonds to irrevocably elect to
                issue the bonds as specified tax credit bonds with a direct-pay subsidy. The issuer of such qualifying bonds receives a direct
                interest payment subsidy from the Federal Government. Bondholders receive a taxable interest payment from the issuer in lieu
                of a tax credit.

             Payment to Issuer of Qualified Zone Academy Bonds

             Program and Financing (in millions of dollars)

                      Identification code 020–0945–0–1–501
                      2014 actual
                      2015 est.
                      2016 est.

                      Obligations by program activity:

                      0001
                      Payment to Issuer of Qualified Zone Academy Bonds (Direct)
                      55
                      49
                      53

                      0900
                      Total new obligations (object class 41.0)
                      55
                      49
                      53

                      Budgetary resources:

                      Budget authority:

                      Appropriations, mandatory:

                      1200
                      Appropriation
                      59
                      53
                      53

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

                      1260
                      Appropriations, mandatory (total)
                      55
                      49
                      53

                      1930
                      Total budgetary resources available
                      55
                      49
                      53

                      Change in obligated balance:

                      Unpaid obligations:

                      3010
                      Obligations incurred, unexpired accounts
                      55
                      49
                      53

                      3020
                      Outlays (gross)
                      –55
                      –49
                      –53

                      Budget authority and outlays, net:

                      Mandatory:

                      4090
                      Budget authority, gross
                      55
                      49
                      53

                      Outlays, gross:

                      4100
                      Outlays from new mandatory authority
                      55
                      49
                      53

                      4180
                      Budget authority, net (total)
                      55
                      49
                      53

                      4190
                      Outlays, net (total)
                      55
                      49
                      53

             The American Recovery and Reinvestment Act of 2009 (Public Law 111–5), Section 1522, extended and expanded the calendar year
                limitation for Qualified Zone Academy Bonds to $1,400,000,000 for 2009 and 2010. The Tax Relief, Unemployment Insurance Reauthorization,
                and Job Creation Act of 2010 (Public Law 111–312), Section 758, extended the Qualified Zone Academy Bonds for 2011 and reduced
                the calendar year limitation to $400,000,000. The American Taxpayer Relief Act of 2012 (Public Law 112–240), Section 310,
                extended the calendar year limitation of $400,000,000 through tax year 2013 (a two-year extension). The Tax Increase Prevention
                Act, Title I—Certain Expiring Provisions (Public Law 113–295), section 120, extended the calendar year limitation of $400,000,000
                through tax year 2014.

             The Hiring Incentives to Restore Employment Act (Public Law 111–147), Section 301, amends Section 6431 of the Internal Revenue
                Code of 1986 by adding a new subsection (f) allowing issuers of Qualified Zone Academy Bonds to irrevocably elect to issue
                the bonds as specified tax credit bonds with a direct-pay subsidy. The issuer of such qualifying bonds receives a direct interest
                payment subsidy from the Federal Government. Bondholders receive a taxable interest payment from the issuer in lieu of a tax
                credit.

             The Tax Relief, Unemployent Insurance Reauthorization and Job Creation Act of 2010 (Public Law 111–312) amended section 6431(f)(3)(A)(iii)
                to provide that direct pay treatment for Qualified Zone Academy Bonds is not available for Qualified Zone Academy Bond allocations
                from the 2011 national limitation or any carry forward of the 2011 allocation.

             Payment Where Adoption Credit Exceeds Liability for Tax

             Program and Financing (in millions of dollars)

                      Identification code 020–0950–0–1–609
                      2014 actual
                      2015 est.
                      2016 est.

                      Obligations by program activity:

                      0001
                      Payment Where Adoption Credit Exceeds Liability for Tax (Direct)
                      58
                      29

                      0900
                      Total new obligations (object class 41.0)
                      58
                      29

                      Budgetary resources:

                      Budget authority:

                      Appropriations, mandatory:

                      1200
                      Appropriation
                      58
                      29

                      1260
                      Appropriations, mandatory (total)
                      58
                      29

                      1930
                      Total budgetary resources available
                      58
                      29

                      Change in obligated balance:

                      Unpaid obligations:

                      3010
                      Obligations incurred, unexpired accounts
                      58
                      29

                      3020
                      Outlays (gross)
                      –58
                      –29

                      Budget authority and outlays, net:

                      Mandatory:

                      4090
                      Budget authority, gross
                      58
                      29

                      Outlays, gross:

                      4100
                      Outlays from new mandatory authority
                      58
                      29

                      4180
                      Budget authority, net (total)
                      58
                      29

                      4190
                      Outlays, net (total)
                      58
                      29

             The Patient Protection and Affordable Care Act of 2010 (Public Law 111–148), Section 10909, modified the existing adoption
                credit to make it a refundable credit for two years (2010 and 2011). The refundability provision has expired and the adoption
                credit is again limited to tax liability. No outlays are expected from this account in 2016.

             Therapeutic Discovery Program Grants and Administration

             Program and Financing (in millions of dollars)

                      Identification code 020–0952–0–1–552
                      2014 actual
                      2015 est.
                      2016 est.

                      Obligations by program activity:

                      0001
                      Therapeutic Discovery Program Grants and Administration (Direct)
                      1

                      0900
                      Total new obligations (object class 41.0)
                      1

                      Budgetary resources:

                      Budget authority:

                      Appropriations, mandatory:

                      1200
                      Appropriation
                      1

                      1260
                      Appropriations, mandatory (total)
                      1

                      1930
                      Total budgetary resources available
                      1

                      Change in obligated balance:

                      Unpaid obligations:

                      3010
                      Obligations incurred, unexpired accounts
                      1

                      3020
                      Outlays (gross)
                      –1

                      Budget authority and outlays, net:

                      Mandatory:

                      4090
                      Budget authority, gross
                      1

                      Outlays, gross:

                      4100
                      Outlays from new mandatory authority
                      1

                      4180
                      Budget authority, net (total)
                      1

                      4190
                      Outlays, net (total)
                      1

             The Patient Protection and Affordable Care Act (PPACA) of 2010 (Public Law 111–148), Section 9023, provided tax credits and
                grants to qualifying entities that show significant potential to produce new and cost-saving therapies, support U.S. jobs,
                and increase U.S. competitiveness. Credits and grants are for qualifying investments made during a taxable year beginning
                in 2009 or 2010. The total amount of credits and grants that may be allocated under the program shall not exceed $1,000,000,000
                for the 2-year period beginning with 2009. This account also includes the administrative costs of carrying out the program,
                which constitute the projected account activity in 2014. The program has expired and no outlays are expected from this account
                in 2015 and 2016.

             Refunding Internal Revenue Collections, Interest

             Program and Financing (in millions of dollars)

                      Identification code 020–0904–0–1–908
                      2014 actual
                      2015 est.
                      2016 est.

                      Obligations by program activity:

                      0001
                      Refunding Internal Revenue Collections, Interest (Direct)
                      1,038
                      1,509
                      2,024

                      0900
                      Total new obligations (object class 43.0)
                      1,038
                      1,509
                      2,024

                      Budgetary resources:

                      Budget authority:

                      Appropriations, mandatory:

                      1200
                      Appropriation
                      1,038
                      1,509
                      2,024

                      1260
                      Appropriations, mandatory (total)
                      1,038
                      1,509
                      2,024

                      1930
                      Total budgetary resources available
                      1,038
                      1,509
                      2,024

                      Change in obligated balance:

                      Unpaid obligations:

                      3010
                      Obligations incurred, unexpired accounts
                      1,038
                      1,509
                      2,024

                      3020
                      Outlays (gross)
                      –1,038
                      –1,509
                      –2,024

                      Budget authority and outlays, net:

                      Mandatory:

                      4090
                      Budget authority, gross
                      1,038
                      1,509
                      2,024

                      Outlays, gross:

                      4100
                      Outlays from new mandatory authority
                      1,038
                      1,509
                      2,024

                      4180
                      Budget authority, net (total)
                      1,038
                      1,509
                      2,024

                      4190
                      Outlays, net (total)
                      1,038
                      1,509
                      2,024

             Under certain circumstances, as provided in 26 U.S.C. 6611, interest is paid on Internal Revenue collections that must be
                refunded. The Tax Equity and Fiscal Responsibility Act of 1982 (Public Law 97–248) provides for daily compounding of interest.
                Under the Tax Reform Act of 1986 (Public Law 99–514), interest paid on Internal Revenue collections will equal the Federal
                short-term rate plus two percentage points, with such rate to be adjusted quarterly.

             Refundable Premium Tax Credit and Cost Sharing Reductions

             Program and Financing (in millions of dollars)

                      Identification code 020–0949–0–1–551
                      2014 actual
                      2015 est.
                      2016 est.

                      Obligations by program activity:

                      0001
                      Premium assistance tax credit
                      10,957
                      23,560
                      39,164

                      0002
                      Advanced cost sharing reductions
                      2,111
                      5,004
                      6,215

                      0900
                      Total new obligations (object class 41.0)
                      13,068
                      28,564
                      45,379

                      Budgetary resources:

                      Budget authority:

                      Appropriations, mandatory:

                      1200
                      Appropriation
                      13,068
                      28,564
                      45,379

                      1260
                      Appropriations, mandatory (total)
                      13,068
                      28,564
                      45,379

                      1930
                      Total budgetary resources available
                      13,068
                      28,564
                      45,379

                      Change in obligated balance:

                      Unpaid obligations:

                      3010
                      Obligations incurred, unexpired accounts
                      13,068
                      28,564
                      45,379

                      3020
                      Outlays (gross)
                      –13,068
                      –28,564
                      –45,379

                      Budget authority and outlays, net:

                      Mandatory:

                      4090
                      Budget authority, gross
                      13,068
                      28,564
                      45,379

                      Outlays, gross:

                      4100
                      Outlays from new mandatory authority
                      13,068
                      28,564
                      45,379

                      4180
                      Budget authority, net (total)
                      13,068
                      28,564
                      45,379

                      4190
                      Outlays, net (total)
                      13,068
                      28,564
                      45,379

             The Patient Protection and Affordable Care Act (PPACA) of 2010 (Public Law 111–148) established the Refundable Premium Tax
                Credit. This credit is an advanceable, refundable tax credit designed to help eligible individuals and families with low or
                moderate income afford health insurance purchased through the Health Insurance Marketplace, also known as the Exchange, beginning
                in 2014. The credit can be paid in advance to the taxpayer's insurance company to lower the monthly premiums, or it can be
                claimed when a taxpayer files their income tax return for the year. If the credit is paid in advance, the taxpayer must reconcile
                the amount paid in advance with the actual credit computed on the tax return.

             Section 1402 of PPACA provides for reductions in cost sharing for certain individuals enrolled in qualified health plans purchased
                on the Exchanges. The reduction in cost sharing will first be achieved by reducing applicable out-of-pocket limits under Section
                1302 of PPACA. An additional reduction will be allowed for lower income insured individuals and special rules will apply for
                Native Americans.

             Section 1412 of the PPACA provides for advance payments of the premium tax credit and cost-sharing reductions.
             The premium assistance tax credit has outlay effects of: 2014 $10,957; 2015 $23,560; 2016 $39,164; 2017 $52,192; 2018 $73,507;
                2019 $86,218; 2020 $91,973; 2021 $96,739; 2022 $102,355; 2023 $107,220; 2024 $111,607; 2025 $116,788.

             The premium assistance tax credit has income tax effects [a (-) indicates reduced receipts] of: 2014 $0; 2015 -$1,498; 2016
                -$2,661; 2017 -$4,024; 2018 -$5,283; 2019 -$7,471; 2020 -$8,176; 2021 -$8,454; 2022 -$8,842; 2023 -$9,186; 2024 -$9,499; 2025
                -$9,881.

             Refundable Premium Tax Credit and Cost Sharing Reductions

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

                      Identification code 020–0949–4–1–551
                      2014 actual
                      2015 est.
                      2016 est.

                      Budgetary resources:

                      Budget authority:

                      Appropriations, mandatory:

                      1200
                      Appropriation

                      –597

                      1260
                      Appropriations, mandatory (total)

                      –597

                      1930
                      Total budgetary resources available

                      –597

                      Memorandum (non-add) entries:

                      1941
                      Unexpired unobligated balance, end of year

                      –597

                      Change in obligated balance:

                      Unpaid obligations:

                      3020
                      Outlays (gross)

                      597

                      3050
                      Unpaid obligations, end of year

                      597

                      Memorandum (non-add) entries:

                      3200
                      Obligated balance, end of year

                      597

                      Budget authority and outlays, net:

                      Mandatory:

                      4090
                      Budget authority, gross

                      –597

                      Outlays, gross:

                      4100
                      Outlays from new mandatory authority

                      –597

                      4180
                      Budget authority, net (total)

                      –597

                      4190
                      Outlays, net (total)

                      –597

             This schedule reflects the impact of the Administration's proposals to extend the Children's Health Insurance Program and
                create a State option to provide 12-month continuous Medicaid eligibility for adults.

             IRS Miscellaneous Retained Fees

             Special and Trust Fund Receipts (in millions of dollars)

                      Identification code 020–5432–0–2–803
                      2014 actual
                      2015 est.
                      2016 est.

                      0100
                      Balance, start of year
                      2
                      3
                      3

                      Receipts:

                      0200
                      Enrolled Agent Fee Increase, IRS Miscellaneous Retained Fees
                      8
                      7
                      7

                      0201
                      Tax Preparer Registration Fees, IRS Miscellaneous Retained Fees
                      36
                      36
                      36

                      0220
                      New Installment Agreements, IRS Miscellaneous Retained Fees
                      153
                      154
                      148

                      0221
                      Restructured Installment Agreements, IRS Miscellaneous Retained Fees
                      52
                      57
                      60

                      0222
                      General User Fees, IRS Miscellaneous Retained Fees
                      113
                      114
                      117

                      0223
                      Photocopying Fees, IRS Miscellaneous Retained Fees
                      4
                      5
                      5

                      0299
                      Total receipts and collections
                      366
                      373
                      373

                      0400
                      Total: Balances and collections
                      368
                      376
                      376

                      Appropriations:

                      0500
                      IRS Miscellaneous Retained Fees
                      –366
                      –373
                      –373

                      0501
                      IRS Miscellaneous Retained Fees
                      –2
                      –3
                      –3

                      0502
                      IRS Miscellaneous Retained Fees
                      3
                      3

                      0599
                      Total appropriations
                      –365
                      –373
                      –376

                      0799
                      Balance, end of year
                      3
                      3

          Program and Financing (in millions of dollars)

                      Identification code 020–5432–0–2–803
                      2014 actual
                      2015 est.
                      2016 est.

                      Obligations by program activity:

                      0001
                      Direct program activity

                      3
                      3

                      0900
                      Total new obligations (object class 44.0)

                      3
                      3

                      Budgetary resources:

                      Unobligated balance:

                      1000
                      Unobligated balance brought forward, Oct 1
                      312
                      261
                      173

                      1010
                      Unobligated balance transfer to other accts [020–0912]
                      –183
                      –51
                      –52

                      1010
                      Unobligated balance transfer to other accts [020–0919]
                      –99
                      –197
                      –105

                      1010
                      Unobligated balance transfer to other accts [020–0913]
                      –13
                      –13
                      –16

                      1050
                      Unobligated balance (total)
                      17

                      Budget authority:

                      Appropriations, discretionary:

                      1120
                      Appropriations transferred to other accts [020–0919]
                      –119
                      –193
                      –274

                      1120
                      Appropriations transferred to other accts [020–0913]
                      –2

                      1120
                      Appropriations transferred to other accts [020–0912]

                      –4
                      –4

                      1160
                      Appropriation, discretionary (total)
                      –121
                      –197
                      –278

                      Appropriations, mandatory:

                      1201
                      [-5432]
                      366
                      373
                      373

                      1203
                      Appropriation (previously unavailable)
                      2
                      3
                      3

                      1232
                      Appropriations and/or unobligated balance of appropriations temporarily reduced
                      –3
                      –3

                      1260
                      Appropriations, mandatory (total)
                      365
                      373
                      376

                      1900
                      Budget authority (total)
                      244
                      176
                      98

                      1930
                      Total budgetary resources available
                      261
                      176
                      98

                      Memorandum (non-add) entries:

                      1941
                      Unexpired unobligated balance, end of year
                      261
                      173
                      95

                      Change in obligated balance:

                      Unpaid obligations:

                      3000
                      Unpaid obligations, brought forward, Oct 1

                      3

                      3010
                      Obligations incurred, unexpired accounts

                      3
                      3

                      3050
                      Unpaid obligations, end of year

                      3
                      6

                      Memorandum (non-add) entries:

                      3100
                      Obligated balance, start of year

                      3

                      3200
                      Obligated balance, end of year

                      3
                      6

                      Budget authority and outlays, net:

                      Discretionary:

                      4000
                      Budget authority, gross
                      –121
                      –197
                      –278

                      Mandatory:

                      4090
                      Budget authority, gross
                      365
                      373
                      376

                      4180
                      Budget authority, net (total)
                      244
                      176
                      98

             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 IRS 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 020–5080–0–2–808
                      2014 actual
                      2015 est.
                      2016 est.

                      0100
                      Balance, start of year

                      Receipts:

                      0220
                      Gifts to the United States for Reduction of the Public Debt
                      5
                      3
                      3

                      0400
                      Total: Balances and collections
                      5
                      3
                      3

                      Appropriations:

                      0500
                      Gifts to the United States for Reduction of the Public Debt
                      –5
                      –3
                      –3

                      0799
                      Balance, end of year

          Program and Financing (in millions of dollars)

                      Identification code 020–5080–0–2–808
                      2014 actual
                      2015 est.
                      2016 est.

                      Budgetary resources:

                      Budget authority:

                      Appropriations, mandatory:

                      1201
                      Appropriation (special or trust fund)
                      5
                      3
                      3

                      1236
                      Appropriations applied to repay debt
                      –5
                      –3
                      –3

             As provided by law (31 U.S.C. 3113), the Secretary of the Treasury is authorized to accept conditional gifts to the United
                States for the purpose of reducing the public debt.

             Private Collection Agent Program

             Program and Financing (in millions of dollars)

                      Identification code 020–5510–0–2–803
                      2014 actual
                      2015 est.
                      2016 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

             The American Jobs Creation Act of 2004 (Public Law 108–357) allowed the IRS to use private collection contractors to supplement
                its own collection staff efforts to ensure that all taxpayers pay what they owe. The IRS used this authority to contract with
                several private debt collection agencies starting in 2006. In March 2009, the IRS allowed its private debt collection contracts
                to expire, thereby administratively terminating the program.

             Informant Payments

             Special and Trust Fund Receipts (in millions of dollars)

                      Identification code 020–5433–0–2–803
                      2014 actual
                      2015 est.
                      2016 est.

                      0100
                      Balance, start of year

                      Receipts:

                      0240
                      Underpayment and Fraud Collection
                      35
                      75
                      75

                      0400
                      Total: Balances and collections
                      35
                      75
                      75

                      Appropriations:

                      0500
                      Informant Payments
                      –35
                      –75
                      –75

                      0799
                      Balance, end of year

          Program and Financing (in millions of dollars)

                      Identification code 020–5433–0–2–803
                      2014 actual
                      2015 est.
                      2016 est.

                      Obligations by program activity:

                      0001
                      Informant Payments
                      35
                      70
                      75

                      0900
                      Total new obligations (object class 91.0)
                      35
                      70
                      75

                      Budgetary resources:

                      Budget authority:

                      Appropriations, mandatory:

                      1201
                      Appropriation (special or trust fund)
                      35
                      75
                      75

                      1230
                      Appropriations and/or unobligated balance of appropriations permanently reduced

                      –5

                      1260
                      Appropriations, mandatory (total)
                      35
                      70
                      75

                      1930
                      Total budgetary resources available
                      35
                      70
                      75

                      Change in obligated balance:

                      Unpaid obligations:

                      3010
                      Obligations incurred, unexpired accounts
                      35
                      70
                      75

                      3020
                      Outlays (gross)
                      –35
                      –70
                      –75

                      Budget authority and outlays, net:

                      Mandatory:

                      4090
                      Budget authority, gross
                      35
                      70
                      75

                      Outlays, gross:

                      4100
                      Outlays from new mandatory authority
                      35
                      70
                      75

                      4180
                      Budget authority, net (total)
                      35
                      70
                      75

                      4190
                      Outlays, net (total)
                      35
                      70
                      75

             As provided by law (26 U.S.C. 7623), the Secretary of the Treasury may make payments to individuals who provide information
                that leads to the collection of Internal Revenue taxes. The Taxpayer Bill of Rights of 1996 (Public Law 104–168) provides
                for payments of such sums to individuals from the proceeds of amounts collected by reason of the information provided, and
                any amount collected shall be available for such payments. This information must lead to the detection of underpayments of
                taxes, or detection and bringing to trial and punishment of persons guilty of violating the Internal Revenue laws. This provision
                was further amended by the Tax Relief and Health Care Act of 2006 (Public Law 109–432) to provide for mandatory payments in
                certain circumstances and to encourage use of the program. A reward payment typically ranges between 15 and 30 percent of
                the collected proceeds for cases where the amount of collected proceeds exceeds $2,000,000. Lower payments are allowed in
                certain circumstances, including cases in which information is provided that was already available from another source.

             Federal Tax Lien Revolving Fund

             Program and Financing (in millions of dollars)

                      Identification code 020–4413–0–3–803
                      2014 actual
                      2015 est.
                      2016 est.

                      Obligations by program activity:

                      0801
                      Federal Tax Lien Revolving Fund (Reimbursable)
                      1
                      1
                      1

                      0900
                      Total new obligations (object class 32.0)
                      1
                      1
                      1

                      Budgetary resources:

                      Unobligated balance:

                      1000
                      Unobligated balance brought forward, Oct 1
                      7
                      7
                      7

                      Budget authority:

                      Spending authority from offsetting collections, mandatory:

                      1800
                      Collected
                      1
                      1
                      1

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

                      1930
                      Total budgetary resources available
                      8
                      8
                      8

                      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
                      1
                      1

                      3020
                      Outlays (gross)
                      –1
                      –1
                      –1

                      Budget authority and outlays, net:

                      Mandatory:

                      4090
                      Budget authority, gross
                      1
                      1
                      1

                      Outlays, gross:

                      4101
                      Outlays from mandatory balances
                      1
                      1
                      1

                      Offsets against gross budget authority and outlays:

                      Offsetting collections (collected) from:

                      4123
                      Non-Federal sources
                      –1
                      –1
                      –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.

             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 IRS Oversight
                Board shall provide an annual budget request for the IRS. 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 IRS. The 2016 Oversight Board budget recommendation for the IRS is $13,530 million.

             Administrative Provisions - Internal Revenue Service

             Administrative Provisions—Internal Revenue Service'

          (including transfer of funds)SEC. 101. Not to exceed 5 percent of any appropriation made available in this Act to the Internal Revenue Service may be transferred
          to any other Internal Revenue Service appropriation upon the advance [approval] notification of the Committees on Appropriations.SEC. 102. The Internal Revenue Service shall maintain an employee training program, which shall include the following topics: taxpayers'
          rights, dealing courteously with taxpayers, cross-cultural relations, ethics, and the impartial application of tax law.SEC. 103. The Internal Revenue Service shall institute and enforce policies and procedures that will safeguard the confidentiality of
          taxpayer information and protect taxpayers against identity theft.SEC. 104. Funds made available by this or any other Act to the Internal Revenue Service shall be available for improved facilities and
          increased staffing to provide sufficient and effective 1–800 help line service for taxpayers. The Commissioner shall continue
          to make improvements to the Internal Revenue Service 1–800 help line service a priority and allocate resources necessary to
          enhance the response time to taxpayer communications, particularly with regard to victims of tax-related crimes.[SEC. 105. None of the funds made available to the Internal Revenue Service by this Act may be used to make a video unless the Service-Wide
          Video Editorial Board determines in advance that making the video is appropriate, taking into account the cost, topic, tone,
          and purpose of the video.]SEC. [106]105. The Internal Revenue Service shall issue a notice of confirmation of any address change relating to an employer making employment
          tax payments, and such notice shall be sent to both the employer's former and new address and an officer or employee of the
          Internal Revenue Service shall give special consideration to an offer-in-compromise from a taxpayer who has been the victim
          of fraud by a third party payroll tax preparer.[SEC. 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. None of funds made available by this Act to the Internal Revenue Service shall be obligated or expended on conferences that
          do not adhere to the procedures, verification processes, documentation requirements, and policies issued by the Chief Financial
          Officer, Human Capital Office, and Agency-Wide Shared Services as a result of the recommendations in the report published
          on May 31, 2013, by the Treasury Inspector General for Tax Administration entitled "Review of the August 2010 Small Business/Self-Employed
          Division's Conference in Anaheim, California" (Reference Number 2013–10–037).][SEC. 110. None of the funds made available by this Act may be used in contravention of section 6103 of the Internal Revenue Code of
          1986 (relating to confidentiality and disclosure of returns and return information).]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, 2020". 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, 2015.)
             Comptroller of the Currency

             Trust Funds
             Assessment Funds

             Program and Financing (in millions of dollars)

                      Identification code 020–8413–0–8–373
                      2014 actual
                      2015 est.
                      2016 est.

                      Obligations by program activity:

                      0881
                      Bank Supervision
                      1,014
                      1,091
                      1,113

                      Budgetary resources:

                      Unobligated balance:

                      1000
                      Unobligated balance brought forward, Oct 1
                      1,076
                      703
                      626

                      Budget authority:

                      Spending authority from offsetting collections, mandatory:

                      1800
                      Collected
                      641
                      1,014
                      1,081

                      1850
                      Spending auth from offsetting collections, mand (total)
                      641
                      1,014
                      1,081

                      1930
                      Total budgetary resources available
                      1,717
                      1,717
                      1,707

                      Memorandum (non-add) entries:

                      1941
                      Unexpired unobligated balance, end of year
                      703
                      626
                      594

                      Change in obligated balance:

                      Unpaid obligations:

                      3000
                      Unpaid obligations, brought forward, Oct 1
                      224
                      234
                      89

                      3010
                      Obligations incurred, unexpired accounts
                      1,014
                      1,091
                      1,113

                      3020
                      Outlays (gross)
                      –1,004
                      –1,236
                      –1,044

                      3050
                      Unpaid obligations, end of year
                      234
                      89
                      158

                      Uncollected payments:

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

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

                      Memorandum (non-add) entries:

                      3100
                      Obligated balance, start of year
                      219
                      229
                      84

                      3200
                      Obligated balance, end of year
                      229
                      84
                      153

                      Budget authority and outlays, net:

                      Mandatory:

                      4090
                      Budget authority, gross
                      641
                      1,014
                      1,081

                      Outlays, gross:

                      4100
                      Outlays from new mandatory authority
                      641
                      1,014
                      1,044

                      4101
                      Outlays from mandatory balances
                      363
                      222

                      4110
                      Outlays, gross (total)
                      1,004
                      1,236
                      1,044

                      Offsets against gross budget authority and outlays:

                      Offsetting collections (collected) from:

                      4120
                      Federal sources
                      –12
                      –19
                      –19

                      4121
                      Interest on Federal securities
                      –20
                      –19
                      –19

                      4123
                      Non-Federal sources
                      –609
                      –976
                      –1,043

                      4130
                      Offsets against gross budget authority and outlays (total)
                      –641
                      –1,014
                      –1,081

                      4170
                      Outlays, net (mandatory)
                      363
                      222
                      –37

                      4190
                      Outlays, net (total)
                      363
                      222
                      –37

                      Memorandum (non-add) entries:

                      5000
                      Total investments, SOY: Federal securities: Par value
                      1,293
                      926
                      1,300

                      5001
                      Total investments, EOY: Federal securities: Par value
                      926
                      1,300
                      1,320

             The Office of the Comptroller of the Currency (OCC) was created by Congress to charter national banks, oversee a nationwide
                system of banking institutions, and ensure national banks are safe and sound, competitive and profitable, and capable of serving
                in the best possible manner the banking needs of their customers. The National Currency Act of 1863 (12 U.S.C. 1 et seq.,
                12 Stat. 665), rewritten and reenacted as the National Bank Act of 1864, provided for the chartering and supervising functions
                of the OCC. The income of OCC is derived principally from assessments paid by national banks and interest on investments in
                U.S. Government securities. The OCC receives no appropriated funds from Congress.

             Effective on July 21, 2011, Title III of the Dodd-Frank Wall Street Reform and Consumer Protection Act (P.L. 111–203), transferred
                to the OCC the responsibility for the supervision of Federal savings associations and rulemaking authority for all savings
                associations.

             The OCC supervises approximately 1,152 national bank charters and 49 Federal branches of foreign banks and 462 federal savings
                associations (including approximately 174 mutual institutions) in the United States with total assets of approximately $10.9
                trillion as of September 30, 2014.

          Object Classification (in millions of dollars)

                      Identification code 020–8413–0–8–373
                      2014 actual
                      2015 est.
                      2016 est.

                      Reimbursable obligations:

                      Personnel compensation:

                      11.1
                      Full-time permanent
                      499
                      519
                      530

                      11.3
                      Other than full-time permanent
                      7
                      9
                      9

                      11.5
                      Other personnel compensation
                      3
                      3
                      3

                      11.9
                      Total personnel compensation
                      509
                      531
                      542

                      12.1
                      Civilian personnel benefits
                      222
                      252
                      257

                      21.0
                      Travel and transportation of persons
                      58
                      63
                      64

                      22.0
                      Transportation of things
                      2
                      2
                      2

                      23.2
                      Rental payments to others
                      59
                      64
                      65

                      23.3
                      Communications, utilities, and miscellaneous charges
                      11
                      15
                      15

                      24.0
                      Printing and reproduction
                      1
                      1
                      1

                      25.1
                      Advisory and assistance services
                      20
                      34
                      34

                      25.2
                      Other services from non-Federal sources
                      23
                      20
                      21

                      25.3
                      Other goods and services from Federal sources
                      6
                      11
                      11

                      25.4
                      Operation and maintenance of facilities
                      4
                      5
                      6

                      25.7
                      Operation and maintenance of equipment
                      58
                      62
                      63

                      26.0
                      Supplies and materials
                      5
                      8
                      8

                      31.0
                      Equipment
                      31
                      21
                      22

                      32.0
                      Land and structures
                      2
                      1
                      1

                      42.0
                      Insurance claims and indemnities
                      2

                      99.0
                      Reimbursable obligations
                      1,013
                      1,090
                      1,112

                      99.5
                      Below reporting threshold
                      1
                      1
                      1

                      99.9
                      Total new obligations
                      1,014
                      1,091
                      1,113

          Employment Summary

                      Identification code 020–8413–0–8–373
                      2014 actual
                      2015 est.
                      2016 est.

                      2001
                      Reimbursable civilian full-time equivalent employment
                      3,891
                      3,959
                      3,959

             Interest on the Public Debt

             Federal Funds
             Interest on Treasury Debt Securities (gross)

             Program and Financing (in millions of dollars)

                      Identification code 020–0550–0–1–901
                      2014 actual
                      2015 est.
                      2016 est.

                      Obligations by program activity:

                      0001
                      Interest on Treasury Debt Securities
                      429,568
                      431,726
                      486,079

                      0900
                      Total new obligations (object class 43.0)
                      429,568
                      431,726
                      486,079

                      Budgetary resources:

                      Budget authority:

                      Appropriations, mandatory:

                      1200
                      Appropriation
                      429,568
                      431,726
                      486,079

                      1260
                      Appropriations, mandatory (total)
                      429,568
                      431,726
                      486,079

                      1930
                      Total budgetary resources available
                      429,568
                      431,726
                      486,079

                      Change in obligated balance:

                      Unpaid obligations:

                      3010
                      Obligations incurred, unexpired accounts
                      429,568
                      431,726
                      486,079

                      3020
                      Outlays (gross)
                      –429,568
                      –431,726
                      –486,079

                      Budget authority and outlays, net:

                      Mandatory:

                      4090
                      Budget authority, gross
                      429,568
                      431,726
                      486,079

                      Outlays, gross:

                      4100
                      Outlays from new mandatory authority
                      429,568
                      431,726
                      486,079

                      4180
                      Budget authority, net (total)
                      429,568
                      431,726
                      486,079

                      4190
                      Outlays, net (total)
                      429,568
                      431,726
                      486,079

             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 020–0550–7–1–901
                      2014 actual
                      2015 est.
                      2016 est.

                      Obligations by program activity:

                      0001
                      Interest on Treasury Debt Securities

                      –142
                      –352

                      0900
                      Total new obligations

                      –142
                      –352

                      Budgetary resources:

                      Budget authority:

                      Appropriations, mandatory:

                      1200
                      Appropriation

                      –142
                      –352

                      1260
                      Appropriations, mandatory (total)

                      –142
                      –352

                      1930
                      Total budgetary resources available

                      –142
                      –352

                      Change in obligated balance:

                      Unpaid obligations:

                      3010
                      Obligations incurred, unexpired accounts

                      –142
                      –352

                      4180
                      Budget authority, net (total)

                      –142
                      –352

                      4190
                      Outlays, net (total)

                      –142
                      –352

             Interest on Treasury Debt Securities (gross)

             (Legislative proposal, not subject to PAYGO)Program and Financing (in millions of dollars)

                      Identification code 020–0550–2–1–901
                      2014 actual
                      2015 est.
                      2016 est.

                      Obligations by program activity:

                      0001
                      Interest on Treasury Debt Securities

                      7
                      32

                      0900
                      Total new obligations

                      7
                      32

                      Budgetary resources:

                      Budget authority:

                      Appropriations, mandatory:

                      1200
                      Appropriation

                      7
                      32

                      1260
                      Appropriations, mandatory (total)

                      7
                      32

                      1930
                      Total budgetary resources available

                      7
                      32

                      Change in obligated balance:

                      Unpaid obligations:

                      3010
                      Obligations incurred, unexpired accounts

                      7
                      32

                      4180
                      Budget authority, net (total)

                      7
                      32

                      4190
                      Outlays, net (total)

                      7
                      32

             Interest on Treasury Debt Securities (gross)

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

                      Identification code 020–0550–4–1–901
                      2014 actual
                      2015 est.
                      2016 est.

                      Obligations by program activity:

                      0001
                      Interest on Treasury Debt Securities

                      –8

                      0900
                      Total new obligations

                      –8

                      Budgetary resources:

                      Budget authority:

                      Appropriations, mandatory:

                      1200
                      Appropriation

                      –8

                      1260
                      Appropriations, mandatory (total)

                      –8

                      1930
                      Total budgetary resources available

                      –8

                      Change in obligated balance:

                      Unpaid obligations:

                      3010
                      Obligations incurred, unexpired accounts

                      –8

                      4180
                      Budget authority, net (total)

                      –8

                      4190
                      Outlays, net (total)

                      –8

             Administrative Provisions—Department of the Treasury

             Administrative Provisions—Department of the Treasury'

          (including transfers of funds)SEC. [111]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. [112]111. Not to exceed 2 percent of any appropriations in this title made available under the headings "Departmental Offices—Salaries
          and Expenses", "Office of Inspector General", "Special Inspector General for the Troubled Asset Relief Program", "Community Development Financial Institutions Fund", "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. [113]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. [114]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. [115]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. [116]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] prior notification of 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. [117]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] prior notification  of 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. [118]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 [2015] 2016 until the enactment of the Intelligence Authorization Act for Fiscal Year [2015] 2016.SEC. [119]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. [120]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, Treasury Franchise
          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. [121]120. (a) Not later than 60 days 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 Committees on Appropriations of the House of Representatives and the Senate,
          the Committee on Financial Services of the House of Representatives and the Senate Committee on Banking, Housing, and Urban
          Affairs.
          (b) The reports required under subsection (a) shall include—
             (1) the obligations made during the previous quarter by object class, office, and activity;
             (2) the estimated obligations for the remainder of the fiscal year by object class, office, and activity;
             (3) the number of full-time equivalents within each office during the previous quarter;
             (4) the estimated number of full-time equivalents within each office for the remainder of the fiscal year; and
             (5) actions taken to achieve the goals, objectives, and performance measures of each office.

          (c) At the request of any such Committees specified in subsection (a), the Office of Financial Stability and the Office of Financial
             Research shall make officials available to testify on the contents of the reports required under subsection (a).
          SEC. [122]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 Franchise Fund including the amount charged for each service provided by the Franchise Fund to each office, a detailed
          description of the services, a detailed explanation of how each charge for each service is calculated, and a description of
          the role customers have in governing in the Franchise Fund.[SEC. 123. The Secretary of the Treasury, in consultation with the appropriate agencies, departments, bureaus, and commissions that have
          expertise in terrorism and complex financial instruments, shall provide a report to the Committees on Appropriations of the
          House of Representatives and Senate, the Committee on Financial Services of the House of Representatives, and the Committee
          on Banking, Housing, and Urban Affairs of the Senate not later than 90 days after the date of enactment of this Act on economic
          warfare and financial terrorism.]SEC. 122.   Section 5112 of title 31, United States Code, is amended as follows— (a)   in subsection (a)(2) by striking "and weighs 11.34 grams";
          (b)  in subsection (a)(3) by striking "and weighs 5.67 grams";
          (c)  in subsection (a)(4) by striking "and weighs 2.268 grams";
          (d)  in subsection (a)(5) by striking "and weighs 5 grams";
          (e)  in subsection (a)(6) by striking "except as provided under subsection (c) of this section," and "and weighs 3.11 grams";
          (f)  in subsection (b) by striking the first, second, third, fourth, sixth, seventh, and eighth sentences, and by striking "metallic,";
                   and
          (g)  in subsection (c) by amending the subsection to read as follows—

             "The Secretary shall prescribe the weight and the composition of the dollar, half-dollar, quarter-dollar, dime, 5-cent, and
                      one-cent coins. In prescribing the weight and the composition of the dollar, half-dollar, quarter-dollar, dime, 5-cent and
                      one cent coins, the Secretary shall consider such factors that the Secretary considers, in the Secretary's sole discretion,
                      to be appropriate."

          (h)  in subsection (r)(5) by inserting "for circulation" after both instances of "minted and issued."
          (i)   in subsection (t)(6)(B) by striking "90 percent silver and 10 percent copper" and inserting "no less than 90 percent silver."
                    SEC. 123.   Section 5113(a) of title 31, United States Code, is amended by—  (a)  striking "and" after "quarter dollar" and inserting after the word "dime" ", 5-cent, and one-cent"; and
          (b)  striking the second and third sentences. SEC. 124.   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 "no less than 90 percent silver." SEC. 125.  Of the funds made available by this Act to the Internal Revenue Service and Alcohol Tobacco Tax and Trade Bureau, not less
                than $9,577,232,000 shall be specified to pay for the costs of tax activities, including tax compliance to address the Federal
                tax gap, as specified for purposes of section 251(b)(2) of the Balanced Budget and Emergency Deficit Control Act of 1985,
                as amended. SEC. 126.  AMENDMENTS TO COMMUNITY DEVELOPMENT FINANCIAL INSTITUTIONS BOND PROGRAM. Section 114A of the Riegle Community Development
                and Regulatory Improvement Act of 1994 (12 U.S.C. 4713a) is amended—  (a)  in subsection (c)(2) by striking ", multiplied by an amount equal to the outstanding principal balance of issued notes or
                   bonds";
          (b)  by amending subsection (d) to read as follows—

              "(d) RISK-SHARE POOL.—Each qualified issuer shall, during the term of a guarantee provided under the Program, establish a
                      risk-share pool, capitalized by contributions from eligible community development financial institution participants in amounts
                      that shall not exceed 4 percent of the guaranteed amount outstanding on the subject notes and bonds, which contribution amounts
                      shall be determined by the Secretary for each eligible community development financial institution participant based on the
                      Secretary's assessment of the participant's credit quality.";

          (c)  in subsection (e)(2)(B), by striking "$100,000,000" and inserting "$25,000,000";
          (d)  in subsection (g) by amending the subsection to read as follows:
                "(g) FEES.—

                "(1) IN GENERAL.—

             "(A) QUALIFIED ISSUER.—A qualified issuer that receives a guarantee issued under this section on a bond or note shall pay
                      a fee to the Secretary, in an amount equal to 10 basis points of the amount of the unpaid principal of the bond or note guaranteed.

              "(B) ELIGIBLE CDFI PARTICIPANT.—An eligible community development financial institution participant that receives a bond
                      loan under this section shall pay a fee to the Secretary, in an amount equal to 1 percent of the unpaid principal of the bond
                      or note guaranteed.

             "(2) PAYMENT.—

             "(A) QUALIFIED ISSUER.—A qualified issuer shall pay the fee required under paragraph (1)(A) on an annual basis.

             "(B) ELIGIBLE CDFI PARTICIPANT.—An eligible community development financial institution participant shall pay the fee required
                      under paragraph (1)(B) at the time of loan disbursements to the participant.

             "(3) USE OF FEES.—Fees collected by the Secretary—

             "(A) under paragraph (1)(A) shall be used to reimburse the Department of the Treasury for any administrative costs incurred
                      by the Department in implementing the Program established under this section and shall be available until expended; and

             "(B) under paragraph (1)(B) shall be deposited by the Secretary into an account that shall be available to the Secretary to
                      cover credit subsidy costs and to pay principal and interest on the guaranteed bonds or notes in the event of a delinquency
                      in repayment of loans to eligible community development financial institution participants."; and

             (e) in subsection (k), by striking "2014" and inserting "2017".
           (Department of the Treasury Appropriations Act, 2015.)
             General and Administrative Provisions

             GENERAL FUND RECEIPT ACCOUNTS

             (in millions of dollars)

                      2014 actual
                      2015 est.
                      2016 est.

                      Governmental receipts:

                      010–086400
                      Filing Fees, P.L. 109–171, Title X: Enacted/requested
                      61
                      65
                      65

                      010–108000
                      Fines, Penalties, and Forfeitures, Federal Coal Mine Health and Safety Laws: Enacted/requested
                      76
                      100
                      100

                      012–101000
                      Fines, Penalties, and Forfeitures, Agricultural Laws: Enacted/requested
                      4
                      4
                      4

                      020–015800
                      Transportation Fuels Tax: Enacted/requested
                      –3,509
                      –3,398
                      –1,015

                      020–309990
                      Refunds of Moneys Erroneously Received and Recovered (20X1807): Enacted/requested
                      –37
                      –42
                      –42

                      020–085000
                      Registration, Filing, and Transaction Fees: Enacted/requested
                      5

                      020–309500
                      Recovery from Leaking Underground Storage Tank Trust Fund for Refunds of Taxes, EPA: Enacted/requested

                      6
                      6

                      020–309400
                      Recovery from Airport and Airway Trust Fund for Refunds of Taxes: Enacted/requested
                      16
                      17
                      19

                      020–241100
                      User Fees for IRS: Enacted/requested
                      30
                      30
                      30

                      020–105000
                      Fines, Penalties, and Forfeitures, Narcotic Prohibition and Alcohol Laws: Enacted/requested
                      12
                      82
                      82

                      020–086600
                      Transitional Reinsurance Contributions to the General Fund: Enacted/requested

                      2,000

                      020–109700
                      Penalties on Individuals Who Do not Have Health Coverage: Enacted/requested

                      1,128
                      3,873

                      020–065000
                      Deposit of Earnings, Federal Reserve System: Enacted/requested
                      99,235
                      94,015
                      77,420

                      020–109700
                      Penalties on Individuals Who Do not Have Health Coverage: Legislative proposal, subject to PAYGO

                      –1

                      020–015300
                      Estate and Gift Taxes: Enacted/requested
                      19,300
                      19,738
                      21,340

                      020–011100
                      Corporation Income and Excess Profits Taxes: Enacted/requested
                      320,731
                      341,724
                      433,462

                      Legislative proposal, subject to PAYGO

                      –36
                      38,846

                      021–103000
                      Fines, Penalties, and Forfeitures, Immigration and Labor Laws: Enacted/requested
                      158
                      176
                      176

                      034–104000
                      Fines, Penalties, and Forfeitures, Customs, Commerce, and Antitrust Laws: Enacted/requested
                      5,893
                      166
                      166

                      050–085015
                      Registration, Filing, and Transaction Fees, SEC: Enacted/requested
                      528
                      458
                      458

                      096–089100
                      Miscellaneous Fees for Regulatory and Judicial Services, not Otherwise Classified: Enacted/requested
                      883
                      10
                      10

                      096–106000
                      Forfeitures of Unclaimed Money and Property: Enacted/requested
                      10
                      24
                      24

                      220–109900
                      Fines, Penalties, and Forfeitures, not Otherwise Classified: Enacted/requested
                      4,314
                      3,635
                      3,635

                      345–086900
                      Fees for Legal and Judicial Services, not Otherwise Classified: Enacted/requested
                      55
                      59
                      59

                      901–015914
                      Tax on Indoor Tanning Services: Enacted/requested
                      92
                      95
                      99

                      901–015700
                      Telephone Excise Tax: Enacted/requested
                      611
                      586
                      526

                      901–015250
                      Other Federal Fund Excise Taxes: Enacted/requested
                      476
                      1,388
                      1,420

                      901–015915
                      Excise Tax on Medical Device Manufacturers: Enacted/requested
                      1,977
                      2,068
                      2,097

                      901–015600
                      Alcohol Excise Tax: Enacted/requested
                      9,815
                      9,589
                      10,030

                      901–015913
                      Fee on Health Insurance Providers: Enacted/requested
                      7,987
                      11,125
                      11,299

                      901–015500
                      Tobacco Excise Tax: Enacted/requested
                      15,562
                      15,257
                      15,067

                      901–031050
                      Other Federal Fund Customs Duties: Enacted/requested
                      22,122
                      24,666
                      26,643

                      901–011050
                      Individual Income Taxes: Enacted/requested
                      1,394,538
                      1,477,015
                      1,609,543

                      Legislative proposal, not subject to PAYGO

                      432

                      901–015700
                      Telephone Excise Tax: Legislative proposal, subject to PAYGO

                      –395

                      901–031050
                      Other Federal Fund Customs Duties: Legislative proposal, subject to PAYGO

                      –626

                      901–015250
                      Other Federal Fund Excise Taxes: Legislative proposal, subject to PAYGO

                      6

                      901–015500
                      Tobacco Excise Tax: Legislative proposal, subject to PAYGO

                      11,246

                      901–011050
                      Individual Income Taxes: Legislative proposal, subject to PAYGO

                      1,011
                      35,603

                      General Fund Governmental receipts
                      1,900,945
                      2,000,761
                      2,303,707

                      Offsetting receipts from the public:

                      020–267710
                      Community Development Financial Institutions Fund, Negative Subsidies: Enacted/requested
                      1

                      020–168200
                      Gain by Exchange on Foreign Currency Denominated Public Debt Securities: Enacted/requested
                      30

                      020–387500
                      Budget Clearing Account (suspense): Enacted/requested
                      40

                      020–279030
                      GSE Mortgage-Backed Securities Direct Loans, Downward Reestimates of Subsidies: Enacted/requested
                      73

                      020–276330
                      Community Development Financial Institutions Fund, Downward Re-estimate of Subsidies: Enacted/requested
                      8
                      2

                      020–279230
                      Troubled Asset Relief Program, Downward Reestimates of Subsidies: Enacted/requested
                      8,238
                      1,525

                      020–143500
                      General Fund Proprietary Interest Receipts, not Otherwise Classified: Enacted/requested
                      2
                      3
                      3

                      020–145000
                      Interest Payments from States, Cash Management Improvement: Enacted/requested
                      1
                      5
                      8

                      020–146320
                      Interest on Loans to International Monetary Fund: Enacted/requested
                      10
                      10
                      10

                      020–146310
                      Interest on Quota in International Monetary Fund: Enacted/requested
                      13
                      13
                      13

                      020–322000
                      All Other General Fund Proprietary Receipts: Enacted/requested
                      332
                      511
                      511

                      020–248500
                      GSE Fees Pursuant to P.L. 112–78 Sec. 401: Enacted/requested
                      1,921
                      2,436
                      2,739

                      020–289400
                      Proceeds, GSE Equity Related Transactions: Enacted/requested
                      72,472
                      23,352
                      19,812

                      058–149900
                      Interest Received from Credit Financing Accounts: Enacted/requested
                      36,470
                      54,439
                      59,120

                      072–129900
                      Gifts to the United States, not Otherwise Classified: Enacted/requested
                      17
                      7
                      7

                      086–289100
                      Proceeds, Grants for Emergency Mortgage Relief Derived from Emergency Homeowners' Relief Fund: Enacted/requested
                      1

                      General Fund Offsetting receipts from the public
                      119,629
                      82,303
                      82,223

                      Intragovernmental payments:

                      014–142700
                      Interest on Advances to Colorado River Dam Fund, Boulder Canyon Project: Enacted/requested
                      5
                      1
                      1

                      020–388500
                      Undistributed Intragovernmental Payments and Receivables from Cancelled Accounts: Enacted/requested
                      –26

                      020–320000
                      Receivables from Cancelled Accounts: Enacted/requested
                      1

                      020–310100
                      Recoveries from Federal Agencies for Settlement of Claims for Contract Disputes: Enacted/requested
                      21

                      020–150120
                      Interest on Loans and Repayable Advances to the Federal Unemployment Account: Enacted/requested
                      233
                      40

                      020–136300
                      Interest on Loans for College Housing and Academic Facilities Loans, Education: Enacted/requested
                      3
                      3
                      2

                      020–133800
                      Interest on Loans to the Presidio: Enacted/requested
                      3
                      3
                      3

                      020–311200
                      Reimbursement from Federal Agencies for Payments Made As a Result of Discriminatory Conduct: Enacted/requested
                      12
                      14
                      12

                      020–141300
                      Interest on Loans to Temporary Corporate Credit Union Stabilization Fund, NCUA: Enacted/requested
                      6
                      14
                      39

                      020–141500
                      Interest on Loans to Federal Deposit Insurance Corporation: Enacted/requested

                      7
                      33

                      020–140100
                      Interest on Loans to Commodity Credit Corporation: Enacted/requested
                      4
                      8
                      39

                      020–149700
                      Payment of Interest on Advances to the Railroad Retirement Board: Enacted/requested
                      105
                      103
                      110

                      020–150110
                      Interest on Loans or Advances to the Extended Unemployment Compensation Account: Enacted/requested
                      541
                      370
                      250

                      020–149500
                      Interest Payments on Repayable Advances to the Black Lung Disability Trust Fund: Enacted/requested
                      76
                      98
                      124

                      020–135100
                      Interest on Loans to BPA: Enacted/requested
                      483
                      332
                      316

                      020–143300
                      Interest on Loans to National Flood Insurance Fund, DHS: Enacted/requested
                      111
                      320
                      617

                      020–241600
                      Charges for Administrative Expenses of Social Security Act As Amended: Enacted/requested
                      766
                      755
                      779

                      020–141800
                      Interest on Loans to Federal Financing Bank: Enacted/requested
                      2,994
                      1,717
                      1,926

                      020–113000
                      Unclaimed Assets Recovery Account: Legislative proposal, subject to PAYGO

                      3

                      073–142800
                      Interest on Advances to Small Business Administration: Enacted/requested
                      1
                      1
                      1

                      089–142400
                      Interest on Investment, Colorado River Projects: Enacted/requested

                      8
                      8

                      General Fund Intragovernmental payments
                      5,339
                      3,794
                      4,263

             TITLE VI—GENERAL PROVISIONS

             '

          [(Including rescission)]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 2015, 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 [2015] 2016 from appropriations made available for salaries and expenses for fiscal year [2015] 2016 in this Act, shall remain available through September 30, [2016] 2017, 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. (a) None of the funds made available in this Act may be used by the Executive Office of the President to request—
          (1) any official background investigation report on any individual from the Federal Bureau of Investigation; or
          (2) a determination with respect to the treatment of an organization as described in section 501(c) of the Internal Revenue Code
             of 1986 and exempt from taxation under section 501(a) of such Code from the Department of the Treasury or the Internal Revenue
             Service.

          (b) Subsection (a) shall not apply—
             (1) in the case of an official background investigation report, if such individual has given 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) if 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]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. [619]617. (a) There are appropriated for the following activities the amounts required under current law:
          (1) Compensation of the President (3 U.S.C. 102).
          (2) Payments to—
             (A) the Judicial Officers' Retirement Fund (28 U.S.C. 377(o));
             (B) the Judicial Survivors' Annuities Fund (28 U.S.C. 376(c)); and
             (C) the United States Court of Federal Claims Judges' Retirement Fund (28 U.S.C. 178(l)).

          (3) Payment of Government contributions—
             (A) with respect to the health benefits of retired employees, as authorized by chapter 89 of title 5, United States Code, and
                the Retired Federal Employees Health Benefits Act (74 Stat. 849); and

             (B) with respect to the life insurance benefits for employees retiring after December 31, 1989 (5 U.S.C. ch. 87).

          (4) Payment to finance the unfunded liability of new and increased annuity benefits under the Civil Service Retirement and Disability
             Fund (5 U.S.C. 8348).

          (5) Payment of annuities authorized to be paid from the Civil Service Retirement and Disability Fund by statutory provisions other
             than subchapter III of chapter 83 or chapter 84 of title 5, United States Code.

          (b) Nothing in this section may be construed to exempt any amount appropriated by this section from any otherwise applicable limitation
             on the use of funds contained in this Act.
          SEC. [620]618. The Public Company Accounting Oversight Board (Board) shall have authority to obligate funds for the scholarship program established
          by section 109(c)(2) of the Sarbanes-Oxley Act of 2002 (Public Law 107–204) in an aggregate amount not exceeding the amount
          of funds collected by the Board as of December 31, [2014] 2015, including accrued interest, as a result of the assessment of monetary penalties. Funds available for obligation in fiscal
          year [2015] 2016  shall remain available until expended.[SEC. 621. 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. 622. 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. [623]619. None of the funds in this Act may be used for the Director of the Office of Personnel Management to award a contract, enter
          an extension of, or exercise an option on a contract to a contractor conducting the final quality review processes for background
          investigation fieldwork services or background investigation support services that, as of the date of the award of the contract,
          are being conducted by that contractor.[SEC. 624. Sections 1101(a) and 1104(a)(2)(A) of the Internet Tax Freedom Act (title XI of division C of Public Law 105–277; 47 U.S.C.
          151 note) are amended by striking "November 1, 2014" and inserting "October 1, 2015".]SEC. [625]620. (a) The head of each executive branch agency funded by this Act shall ensure that the Chief Information Officer of the agency
          has the authority to participate in decisions regarding the budget planning process related to information technology.
          (b) Amounts appropriated for any executive branch agency funded by this Act that are available for information technology shall
             be allocated within the agency, consistent with the provisions of appropriations Acts and budget guidelines and recommendations
             from the Director of the Office of Management and Budget, in such manner as specified by, or approved by, the Chief Information
             Officer of the agency in consultation with the Chief Financial Officer of the agency and budget officials.
          [SEC. 626. None of the funds made available in this Act may be used in contravention of chapter 29, 31, or 33 of title 44, United States
          Code.]SEC. [627]621. None of the funds made available by this Act may be used to enter into any contract with an incorporated entity if such entity's
          sealed bid or competitive proposal shows that such entity is incorporated or chartered in Bermuda or the Cayman Islands, and
          such entity's sealed bid or competitive proposal shows that such entity was previously incorporated in the United States.[SEC. 628. None of the funds made available by this Act may be used to lease or purchase new light duty vehicles for any executive fleet,
          or for an agency's fleet inventory, except in accordance with Presidential Memorandum—Federal Fleet Performance, dated May
          24, 2011. In instances where there is not an appropriate alternative fueled vehicle commercially available for a particular
          light duty vehicle class, an exception is granted as to not impede agency missions.][SEC. 629. From the unobligated balances available in the Securities and Exchange Commission Reserve Fund established by section 991
          of the Dodd-Frank Wall Street Reform and Consumer Protection Act (Public Law 111–203), $25,000,000 are rescinded.][SEC. 630. Section 716 of the Dodd-Frank Wall Street Reform and Consumer Protection Act (15 U.S.C. 8305) is amended—
          (1) in subsection (b)—
             (A) in paragraph (2)(B), by striking "insured depository institution" and inserting "covered depository institution"; and
             (B) by adding at the end the following:

                   "(3) Covered depository institution.—The term 'covered depository institution' means—
                   "(A) an insured depository institution, as that term is defined in section 3 of the Federal Deposit Insurance Act (12 U.S.C.
                      1813); and

                   "(B) a United States uninsured branch or agency of a foreign bank.";

          (2) in subsection (c)—
             (A) in the heading for such subsection, by striking "Insured" and inserting "Covered";
             (B) by striking "an insured" and inserting "a covered";
             (C) by striking "such insured" and inserting "such covered"; and
             (D) by striking "or savings and loan holding company" and inserting "savings and loan holding company, or foreign banking organization
                (as such term is defined under Regulation K of the Board of Governors of the Federal Reserve System (12 CFR 211.21(o)))";

          (3) by amending subsection (d) to read as follows:

                "(d) Only bona fide hedging and traditional bank activities permitted.—
                "(1) In general.—The prohibition in subsection (a) shall not apply to any covered depository institution that limits its swap and security-based
                   swap activities to the following:

                "(A) Hedging and other similar risk mitigation activities.—Hedging and other similar risk mitigating activities directly related to the covered depository institution's activities.
                "(B) Non-structured finance swap activities.—Acting as a swaps entity for swaps or security-based swaps other than a structured finance swap.
                "(C) Certain structured finance swap activities.—Acting as a swaps entity for swaps or security-based swaps that are structured finance swaps, if—
                "(i) such structured finance swaps are undertaken for hedging or risk management purposes; or
                "(ii) each asset-backed security underlying such structured finance swaps is of a credit quality and of a type or category
                   with respect to which the prudential regulators have jointly adopted rules authorizing swap or security-based swap activity
                   by covered depository institutions.

                "(2) Definitions.—For purposes of this subsection:
                "(A) Structured finance swap.—The term 'structured finance swap' means a swap or security-based swap based on an asset-backed security (or group or index
                   primarily comprised of asset-backed securities).

                "(B) Asset-backed security.—The term 'asset-backed security' has the meaning given such term under section 3(a) of the Securities Exchange Act of 1934
                   (15 U.S.C. 78c(a)).";

          (4) in subsection (e), by striking "an insured" and inserting "a covered"; and
          (5) in subsection (f)—
             (A) by striking "an insured depository" and inserting "a covered depository"; and
             (B) by striking "the insured depository" each place such term appears and inserting "the covered depository".]
          SEC. 622. (a)  Section 605 of the Departments of Commerce, Justice, and State, the Judiciary, and Related Agencies Appropriations Act, 1990
                (15 U.S.C. 18a note) is amended— (1)   in subsection (b)— (A)   in the matter preceding paragraph (1), by striking "The filing fees" and inserting "Subject to subsection (c), the filing
                      fees";
             (B)   in paragraph (1), by striking "$45,000" and inserting "$70,000";
             (C)   in paragraph (2)— (i)   by striking "$125,000" and inserting "$190,000"; and
                (ii)   by striking "and" at the end;

             (D)   in paragraph (3)— (i)   by striking "$280,000" and inserting "$425,000"; and
                (ii)   by striking the period at the end and inserting 'but less than $1,000,000,000 (as so adjusted and published); and";

             (E)   by adding at the end the following:  "(4) $565,000 if the aggregate total amount determined under section 7A(a)(2) of the Clayton Act (15 U.S.C. 18a(a)(2)) is
                         not less than $1,000,000,000 (as so adjusted and published)"; and

          (2)   by adding at the end the following: "(c) For fiscal year 2018, and each fiscal year thereafter, the Federal Trade Commission shall publish in the Federal Register
                      and increase the amount of each filing fee under subsection (b) in the same manner and on the same dates as provided under
                      section 8(a)(5) of the Clayton Act (15 U.S.C. 19(a)(5)) to reflect the percentage change in the gross national product for
                      the fiscal year as compared to the gross national product for fiscal year 2013 except that the Federal Trade Commission—

             "(1) shall round any increase in a filing fee under this subsection to the nearest $5,000;

                "(2) shall not increase filing fees under this subsection if the increase in the gross national product is less than 1 percent;
                         and

                "(3) shall not decrease filing fees under this subsection.".

          (b)   This section shall take effect on October 1, 2016. SEC. 624.   Section 17(h) of the Consumer Product Safety Act (15 U.S.C 2066(h)) is amended by adding at the end the following:
              "(4)(A) Beginning on October 1, 2016, the Commission may prescribe a schedule of fees to be paid by persons who import consumer
                      products, or other products or substances regulated under this Act or any other Act enforced by the Commission, into the customs
                      territory of the United States to cover the expenses of the Commission in carrying out the program required by paragraph (1).

              "(B) Amounts collected under this paragraph shall be deposited into "Consumer Product Safety Commission—Salaries and Expenses"
                      as offsetting collections. The amounts shall be collected and shall be available only to the extent and in such amounts as
                      are provided in advance in appropriations Acts—

              "(i) to cover the costs expended to carry out the program required by paragraph (1);

              "(ii) to cover the costs expended to carry out the administration of this paragraph; and

              "(iii) to maintain a reasonable reserve for purposes of clauses (i) and (ii).

              "(C) In prescribing a schedule of fees under subparagraph (A), the Commission shall ensure that the amount of the fees collected
                      are commensurate with the costs described in subparagraph (B).

              "(D)(i) The Commission may enter into an agreement with another Federal agency to collect fees under this paragraph on behalf
                      of the Commission.

              "(ii) In any case in which another Federal agency collects fees on behalf of the Commission under clause (i), the Commission
                      shall reimburse such agency for such expenses as such agency may have incurred in the course of collecting fees under clause
                      (i).

              "(E) The Commission may prescribe such regulations as the Commission considers appropriate to carry out this paragraph.".
          SEC. 625.   Subsection (g) of section 302 of the Federal Election Commission Act of 1971 (2 U.S.C. 432) is amended— (a)  in its title, to read as follows: "(g) Filing of designations, statements, and reports with the Commission"; and
          (b)  in its text, to read as follows: "All designations, statements, and reports required to be filed under this Act shall be filed
                   with the Commission.".  (Financial Services and General Government Appropriations Act, 2015.)