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



   
      
      
         DEPARTMENT OF THE TREASURY                                                                                               
            
         
      
      
   
   
      DEPARTMENT OF THE TREASURY                                                                                               
         
      
         Departmental Offices                                                                                                     
            
         Federal Funds
         salaries and expensesFor necessary expenses of the Departmental Offices including operation and maintenance of the Treasury Building and Annex;
         hire of passenger motor vehicles; maintenance, repairs, and improvements of, and purchase of commercial insurance policies
         for, real properties leased or owned overseas, when necessary for the performance of official business; 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 headingâ
      
      (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, forâ
      
      (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 112â141,
            to be derived from the trust fund established under section 1602 of such Public Law, without altering the percentages of funds
            made available for other purposes from the remaining balance of the trust fund. (Department of the Treasury Appropriations Act, 2015.)
      Program and Financing (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 020â0101â0â1â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 [020â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
                  â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)
                  â378
                  â411
                  â445
               
               
                  3041
                  Recoveries of prior year unpaid obligations, expired
                  â12
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  3050
                  Unpaid obligations, end of year
                  111
                  40
                  48
               
               
                  
                  Uncollected payments:
               
               
                  3060
                  Uncollected pymts, Fed sources, brought forward, Oct 1
                  â29
                  â50
                  â50
               
               
                  3070
                  Change in uncollected pymts, Fed sources, unexpired
                  â39
                  
                  
               
               
                  3071
                  Change in uncollected pymts, Fed sources, expired
                  18
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  3090
                  Uncollected pymts, Fed sources, end of year
                  â50
                  â50
                  â50
               
               
                  
                  Memorandum (non-add) entries:
               
               
                  3100
                  Obligated balance, start of year
                  52
                  61
                  â10
               
               
                  3200
                  Obligated balance, end of year
                  61
                  â10
                  â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
                  â84
                  â130
                  â121
               
               
                  4033
                  Non-Federal sources
                  â1
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  4040
                  Offsets against gross budget authority  and outlays (total)
                  â85
                  â130
                  â121
               
               
                  
                  Additional offsets against gross budget authority only:
               
               
                  4050
                  Change in uncollected pymts, Fed sources, unexpired
                  â39
                  
                  
               
               
                  4052
                  Offsetting collections credited to expired accounts
                  17
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  4060
                  Additional offsets against budget authority only (total)
                  â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 020â0101â0â1â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 020â0101â0â1â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 TreasuryâDepartmental Officesâ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 020â1804â0â1â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)
                  
                  â109
                  â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
                  
                  â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 020â1804â0â1â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 020â1804â0â1â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 020â0115â0â1â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)
                  â1
                  â2
                  â6
               
               
                  3040
                  Recoveries of prior year unpaid obligations, unexpired
                  â1
                  â1
                  â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 020â0115â0â1â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 020â0106â0â1â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
                  â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)
                  â37
                  â45
                  â48
               
               
                  3041
                  Recoveries of prior year unpaid obligations, expired
                  â1
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  3050
                  Unpaid obligations, end of year
                  9
                  12
                  12
               
               
                  
                  Uncollected payments:
               
               
                  3060
                  Uncollected pymts, Fed sources, brought forward, Oct 1
                  â5
                  â5
                  â5
               
               
                  3070
                  Change in uncollected pymts, Fed sources, unexpired
                  â5
                  
                  
               
               
                  3071
                  Change in uncollected pymts, Fed sources, expired
                  5
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  3090
                  Uncollected pymts, Fed sources, end of year
                  â5
                  â5
                  â5
               
               
                  
                  Memorandum (non-add) entries:
               
               
                  3100
                  Obligated balance, start of year
                  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
                  â8
                  â13
                  â12
               
               
                  
                  Additional offsets against gross budget authority only:
               
               
                  4050
                  Change in uncollected pymts, Fed sources, unexpired
                  â5
                  
                  
               
               
                  4052
                  Offsetting collections credited to expired accounts
                  4
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  4060
                  Additional offsets against budget authority only (total)
                  â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 020â0106â0â1â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 020â0106â0â1â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 020â0119â0â1â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
                  â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)
                  â147
                  â158
                  â168
               
               
                  3041
                  Recoveries of prior year unpaid obligations, expired
                  â1
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  3050
                  Unpaid obligations, end of year
                  13
                  15
                  16
               
               
                  
                  Uncollected payments:
               
               
                  3060
                  Uncollected pymts, Fed sources, brought forward, Oct 1
                  â1
                  â2
                  â2
               
               
                  3070
                  Change in uncollected pymts, Fed sources, unexpired
                  â1
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  3090
                  Uncollected pymts, Fed sources, end of year
                  â2
                  â2
                  â2
               
               
                  
                  Memorandum (non-add) entries:
               
               
                  3100
                  Obligated balance, start of year
                  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
                  â1
                  â1
                  â1
               
               
                  
                  Additional offsets against gross budget authority only:
               
               
                  4050
                  Change in uncollected pymts, Fed sources, unexpired
                  â1
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  4070
                  Budget authority, net (discretionary)
                  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 020â0119â0â1â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 020â0119â0â1â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 020â0117â0â1â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. 107â296). The remaining resources were used to fund projects related to domestic and international
            terrorism. This schedule reflects remaining balances in the account.
         
      
         Terrorism Insurance Program                                                                                              
            
         Program and Financing (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 020â0123â0â1â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)
                  â1
                  â88
                  â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. 114â1) reauthorized and revised the program established by
            the Terrorism Risk Insurance Act (TRIA) of 2002 (P.L. 107â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 2016â2020 period, and $1.2 billion over the
            2016â2025 period.
         
      
      Object Classification (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 020â0123â0â1â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 020â0123â0â1â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 020â5697â0â2â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
                  â1,735
                  â460
                  â414
               
               
                  0502
                  Treasury Forfeiture Fund
                  â87
                  â961
                  â964
               
               
                  0503
                  Treasury Forfeiture Fund
                  961
                  769
                  
               
               
                  0504
                  Treasury Forfeiture Fund
                  
                  95
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  0599
                  Total appropriations
                  â861
                  â457
                  â1,378
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  0799
                  Balance, end of year
                  962
                  965
                  1
               
               
                  
                     
                  
               
            
         
      
      Program and Financing (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 020â5697â0â2â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
                  
                  
                  â875
               
               
                  1134
                  Appropriations precluded from obligation
                  
                  â100
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  1160
                  Appropriation, discretionary (total)
                  
                  â100
                  â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
                  â867
                  
                  
               
               
                  1232
                  Appropriations and/or unobligated balance of appropriations temporarily reduced
                  â961
                  â769
                  
               
               
                  1232
                  Appropriations and/or unobligated balance of appropriations temporarily reduced
                  
                  â95
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  1260
                  Appropriations, mandatory (total)
                  â6
                  557
                  1,378
               
               
                  1900
                  Budget authority (total)
                  â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)
                  â680
                  â914
                  â636
               
               
                  3040
                  Recoveries of prior year unpaid obligations, unexpired
                  â49
                  â30
                  â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
                  
                  â100
                  â875
               
               
                  
                  Outlays, gross:
               
               
                  4010
                  Outlays from new discretionary authority
                  
                  â50
                  â438
               
               
                  4011
                  Outlays from discretionary balances
                  
                  
                  â25
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  4020
                  Outlays, gross (total)
                  
                  â50
                  â463
               
               
                  
                  Mandatory:
               
               
                  4090
                  Budget authority, gross
                  â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)
                  â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 020â5697â0â2â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 020â5590â0â2â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
                  â106
                  â124
                  â124
               
               
                  0501
                  Financial Research Fund
                  â2
                  â8
                  â9
               
               
                  0502
                  Financial Research Fund
                  8
                  9
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  0599
                  Total appropriations
                  â100
                  â123
                  â133
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  0799
                  Balance, end of year
                  8
                  9
                  3
               
               
                  
                     
                  
               
            
         
      
      Program and Financing (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 020â5590â0â2â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
                  â8
                  â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)
                  â102
                  â121
                  â132
               
               
                  3040
                  Recoveries of prior year unpaid obligations, unexpired
                  â2
                  â2
                  â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. 111â203).
         
         The OFR was established to serve the Council, its member agencies, and the public by improving the quality, transparency,
            and accessibility of financial data and information, by conducting and sponsoring research related to financial stability,
            and by promoting best practices in risk management. OFR is an office within the Department of the Treasury.
         
         The 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 020â5590â0â2â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 020â5590â0â2â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 020â5081â0â2â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
                  â30
                  â50
                  â50
               
               
                  0501
                  Presidential Election Campaign Fund
                  â2
                  â2
                  â4
               
               
                  0502
                  Presidential Election Campaign Fund
                  2
                  4
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  0599
                  Total appropriations
                  â30
                  â48
                  â54
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  0799
                  Balance, end of year
                  2
                  4
                  
               
               
                  
                     
                  
               
            
         
      
      Program and Financing (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 020â5081â0â2â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
                  â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
                  â2
                  â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)
                  â38
                  â40
                  â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 Commissionâbased on a demonstration of broad national support, adherence to spending
            limits, and other qualificationsâevery eligible presidential primary candidate is entitled to receive $250 in Federal matching
            funds for the first eligible $250 of private contributions received from an individual. The private contributions must be
            received after the beginning of the calendar year immediately preceding the election year through the end of the calendar
            year of the election.
         
         Candidates for General 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. 113â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 020â0113â4â1â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)
                  
                  
                  â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 020â0113â4â1â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 020â0113â4â1â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 020â4444â0â3â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
                  â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
                  â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
                  â8
                  â12
                  â35
               
               
                  4123
                  Non-Federal sources
                  â91
                  â105
                  â125
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  4130
                  Offsets against gross budget authority and outlays (total)
                  â99
                  â117
                  â160
               
               
                  4170
                  Outlays, net (mandatory)
                  â99
                  â117
                  â160
               
               
                  4190
                  Outlays, net (total)
                  â99
                  â117
                  â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 020â4444â0â3â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 020â4501â0â4â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 [020â4560]
                  â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
                  â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)
                  â32
                  
                  
               
               
                  3030
                  Unpaid obligations transferred to other accts [020â4560]
                  â24
                  
                  
               
               
                  3040
                  Recoveries of prior year unpaid obligations, unexpired
                  â39
                  
                  
               
               
                  
                  Uncollected payments:
               
               
                  3060
                  Uncollected pymts, Fed sources, brought forward, Oct 1
                  â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
                  â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 020â4501â0â4â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 020â4501â0â4â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 020â4560â0â4â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 [020â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
                  â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)
                  â419
                  â593
                  â555
               
               
                  3031
                  Unpaid obligations transferred from other accts [020â4501]
                  24
                  
                  
               
               
                  3040
                  Recoveries of prior year unpaid obligations, unexpired
                  â3
                  â22
                  â25
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  3050
                  Unpaid obligations, end of year
                  132
                  36
                  2
               
               
                  
                  Uncollected payments:
               
               
                  3060
                  Uncollected pymts, Fed sources, brought forward, Oct 1
                  â62
                  â47
                  â47
               
               
                  3070
                  Change in uncollected pymts, Fed sources, unexpired
                  15
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  3090
                  Uncollected pymts, Fed sources, end of year
                  â47
                  â47
                  â47
               
               
                  
                  Memorandum (non-add) entries:
               
               
                  3100
                  Obligated balance, start of year
                  2
                  85
                  â11
               
               
                  3200
                  Obligated balance, end of year
                  85
                  â11
                  â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
                  â473
                  â521
                  â556
               
               
                  
                  Additional offsets against gross budget authority only:
               
               
                  4050
                  Change in uncollected pymts, Fed sources, unexpired
                  15
                  
                  
               
               
                  4080
                  Outlays, net (discretionary)
                  â54
                  72
                  â1
               
               
                  4190
                  Outlays, net (total)
                  â54
                  72
                  â1
               
               
                  
                     
                  
               
            
         
      
      
         The Department of the Treasury was authorized to pilot a franchise fund under P.L. 103â356, the Government Management and
            Reform Act of 1994. The purpose of the franchise fund pilot was to lower costs while providing high quality administrative
            services through a competitive environment. The Treasury Franchise Fund (the Fund) was established by P.L. 104â208, made permanent
            by P.L. 108â447 and codified as 31 U.S.C. 322, note.
         
         The Fund is revolving in nature and provides accounting, procurement, travel, human resources, and information technology
            services through its three business lines: the Administrative Resource Center (ARC), Fiscal IT, and the Shared Services Programs.
            The Shared Services Programs were transferred in from the Treasury Working Capital Fund on October 1, 2013. Services are provided
            to Federal customers, on a reimbursable, fee-for-service basis.
         
      
      Object Classification (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 020â4560â0â4â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 020â4560â0â4â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 020â0140â0â1â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
                  â259
                  â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)
                  â3,328
                  â2,007
                  â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
                  â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 111â312), Section 707(a) extended for one year, through 2011, the time within which certain
            eligible property must be placed in service or start construction.
         
      
         Community Development Financial Institutions Fund Program AccountTo carry out the Riegle Community Development and Regulatory Improvements Act of 1994 (subtitle A of title I of Public Law
         103â325), including services authorized by 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 headingâ
      
      (1) not less than [$152,400,000] $157,593,000, notwithstanding section 108(e) of Public Law 103â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 103â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 103â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 103â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 020â1881â0â1â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)
                  â219
                  â228
                  â275
               
               
                  3040
                  Recoveries of prior year unpaid obligations, unexpired
                  â4
                  â5
                  â5
               
               
                  3041
                  Recoveries of prior year unpaid obligations, expired
                  â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
                  â3
                  â1
                  â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 020â1881â0â1â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
                  â2.72
                  0.00
                  0.00
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  132999
                  Weighted average subsidy rate
                  â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
                  â5
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  133999
                  Total subsidy budget authority
                  â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.
                  â7
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  135999
                  Total direct loan reestimates
                  â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 111â240), supports
            CDFI lending and investment activity by providing a source of long-term capital in low-income and underserved communities.
            The proceeds of guaranteed bonds 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. 110â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 020â1881â0â1â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 020â1881â0â1â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 020â4088â0â3â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
                  â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
                  â3
                  2
                  1
               
               
                  1825
                  Spending authority from offsetting collections applied to repay debt
                  â4
                  â10
                  â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)
                  â64
                  â185
                  â381
               
               
                  3040
                  Recoveries of prior year unpaid obligations, unexpired
                  â1
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  3050
                  Unpaid obligations, end of year
                  513
                  1,105
                  1,750
               
               
                  
                  Uncollected payments:
               
               
                  3060
                  Uncollected pymts, Fed sources, brought forward, Oct 1
                  â4
                  â1
                  â3
               
               
                  3070
                  Change in uncollected pymts, Fed sources, unexpired
                  3
                  â2
                  â1
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  3090
                  Uncollected pymts, Fed sources, end of year
                  â1
                  â3
                  â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
                  â4
                  â3
                  â4
               
               
                  4122
                  Interest on uninvested funds
                  â2
                  
                  
               
               
                  4123
                  Non-Federal sources - Interest repayments
                  â3
                  â1
                  â1
               
               
                  4123
                  Non-Federal sources - Principal Repayments
                  â2
                  â9
                  â7
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  4130
                  Offsets against gross financing auth and disbursements (total)
                  â11
                  â13
                  â12
               
               
                  
                  Additional offsets against financing authority only (total):
               
               
                  4140
                  Change in uncollected pymts, Fed sources, unexpired
                  3
                  â2
                  â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 020â4088â0â3â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
                  â3
                  â8
                  â8
               
               
                  1263
                  Write-offs for default: Direct loans
                  â2
                  â1
                  â2
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  1290
                  Outstanding, end of year
                  66
                  72
                  130
               
               
                  
                     
                  
               
            
         
      
      Balance Sheet (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 020â4088â0â3â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 (-)
                  â17
                  â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 020â0128â0â1â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
                  â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)
                  â221
                  â282
                  â161
               
               
                  3041
                  Recoveries of prior year unpaid obligations, expired
                  â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
                  â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. 110â343) authorized the establishment of the Troubled Asset
            Relief Program (TARP) and the Office of Financial Stability (OFS) to purchase and insure certain types of troubled assets
            for the purpose of providing stability to and preventing disruption in the economy and financial systems and protecting taxpayers.
            The Act gives the 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 020â0128â0â1â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 020â0128â0â1â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 020â0132â0â1â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)
                  â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 020â0132â0â1â376
                  2014 actual
                  2015 est.
                  2016 est.
               
               
                  
                     
                  
               
               
                  
                  Direct loan reestimates:
               
               
                  135001
                  Automotive Industry Financing Program
                  â1,813
                  â286
                  
               
               
                  135002
                  Term-Asset Backed Securities Loan Facility (TALF)
                  â14
                  â2
                  
               
               
                  135004
                  Legacy Securities Public-Private Investment Program
                  â3
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  135999
                  Total direct loan reestimates
                  â1,830
                  â288
                  
               
               
                  
                     
                  
               
            
         
      
      
         As authorized by the Emergency Economic Stabilization Act of 2008 (EESA) (P.L. 110â343) and required by the Federal Credit
            Reform Act of 1990, as amended, this account records the subsidy costs associated with the TARP direct loans obligated and
            loan guarantees (including modifications of direct loans or loan guarantees that resulted from obligations or commitments
            in any year). The subsidy amounts are estimated on a present value basis using a risk-adjusted discount rate, as required
            by EESA. 
         
         
         The 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 020â4277â0â3â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
                  â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
                  â3,104
                  â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)
                  â1,996
                  â288
                  
               
               
                  3040
                  Recoveries of prior year unpaid obligations, unexpired
                  â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
                  â90
                  
                  
               
               
                  4122
                  Interest on uninvested funds
                  â35
                  
                  
               
               
                  4123
                  Principal
                  â1
                  
                  
               
               
                  4123
                  Interest
                  â516
                  
                  
               
               
                  4123
                  Warrants
                  â62
                  â39
                  
               
               
                  4123
                  Sale of Stock
                  â4,663
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  4130
                  Offsets against gross financing auth and disbursements (total)
                  â5,367
                  â39
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  4160
                  Financing authority, net (mandatory)
                  â3,092
                  â37
                  
               
               
                  4170
                  Financing disbursements, net (mandatory)
                  â3,371
                  249
                  
               
               
                  4180
                  Financing authority, net (total)
                  â3,092
                  â37
                  
               
               
                  4190
                  Financing disbursements, net (total)
                  â3,371
                  249
                  
               
               
                  
                     
                  
               
            
         
      
      Status of Direct Loans (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 020â4277â0â3â376
                  2014 actual
                  2015 est.
                  2016 est.
               
               
                  
                     
                  
               
               
                  
                  Cumulative balance of direct loans outstanding:
               
               
                  1210
                  Outstanding, start of year
                  827
                  
                  
               
               
                  1251
                  Repayments: Repayments and prepayments
                  â827
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  1290
                  Outstanding, end of year
                  
                  
                  
               
               
                  
                     
                  
               
            
         
      
      
         As authorized by the Emergency Economic Stabilization Act of 2008 (P.L. 110â343) and required by the Federal Credit Reform
            Act of 1990, as amended, this non-budgetary account records all cash flows to and from the Government resulting from direct
            loans obligated in 2008 and beyond (including modifications of direct loans that resulted from obligations in any year). The
            amounts in this account are a means of financing and are not included in the budget totals. 
         
      
      Balance Sheet (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 020â4277â0â3â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 (-)
                  â2,346
                  â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 [20â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 020â0134â0â1â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)
                  
                  â3
                  
               
               
                  3041
                  Recoveries of prior year unpaid obligations, expired
                  â197
                  â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 020â0134â0â1â376
                  2014 actual
                  2015 est.
                  2016 est.
               
               
                  
                     
                  
               
               
                  
                  Direct loan reestimates:
               
               
                  135001
                  Capital Purchase Program
                  â994
                  â68
                  
               
               
                  135004
                  Automotive Industry Financing Program (Equity)
                  â4,755
                  â1,164
                  
               
               
                  135005
                  Legacy Securities Public-Private Investment Program
                  â542
                  
                  
               
               
                  135006
                  Community Development Capital Initiative
                  â26
                  2
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  135999
                  Total direct loan reestimates
                  â6,317
                  â1,230
                  
               
               
                  
                     
                  
               
            
         
      
      
         As authorized by the Emergency Economic Stabilization Act of 2008 (EESA) (P.L. 110â343) and required by the Federal Credit
            Reform Act of 1990, as amended, this account records the subsidy costs associated with TARP equity purchase obligations (including
            modifications of equity purchases that resulted from obligations in any year). The subsidy amounts are estimated on a present
            value basis using a risk-adjusted discount rate, as required by EESA. The equity purchase programs serviced by this account
            include the American International Group Investment Program (AIGP), Targeted Investment Program (TIP), Automotive Industry
            Financing Program (AIFP), Public-Private Investment Program (PPIP), Community Development Capital Initiative (CDCI), and the
            Capital Purchase Program (CPP). 
         
         
         The 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 020â4278â0â3â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
                  â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
                  â197
                  
                  
               
               
                  1825
                  Spending authority from offsetting collections applied to repay debt
                  â6,846
                  â1,911
                  â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)
                  â6,506
                  â1,435
                  â59
               
               
                  3040
                  Recoveries of prior year unpaid obligations, unexpired
                  â862
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  3050
                  Unpaid obligations, end of year
                  127
                  128
                  128
               
               
                  
                  Uncollected payments:
               
               
                  3060
                  Uncollected pymts, Fed sources, brought forward, Oct 1
                  â226
                  â29
                  â29
               
               
                  3070
                  Change in uncollected pymts, Fed sources, unexpired
                  197
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  3090
                  Uncollected pymts, Fed sources, end of year
                  â29
                  â29
                  â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
                  
                  â2
                  
               
               
                  4122
                  Interest on uninvested funds
                  5
                  â194
                  â10
               
               
                  4123
                  Dividends
                  â417
                  â45
                  â48
               
               
                  4123
                  Warrants
                  â234
                  â34
                  â30
               
               
                  4123
                  Redemption
                  â11,528
                  â1,781
                  â69
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  4130
                  Offsets against gross financing auth and disbursements (total)
                  â12,174
                  â2,056
                  â157
               
               
                  
                  Additional offsets against financing authority only (total):
               
               
                  4140
                  Change in uncollected pymts, Fed sources, unexpired
                  197
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  4160
                  Financing authority, net (mandatory)
                  â6,019
                  â934
                  â98
               
               
                  4170
                  Financing disbursements, net (mandatory)
                  â5,668
                  â621
                  â98
               
               
                  4180
                  Financing authority, net (total)
                  â6,019
                  â934
                  â98
               
               
                  4190
                  Financing disbursements, net (total)
                  â5,668
                  â621
                  â98
               
               
                  
                     
                  
               
            
         
      
      Status of Direct Loans (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 020â4278â0â3â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
                  â11,528
                  â1,781
                  â69
               
               
                  1263
                  Write-offs for default: Direct loans
                  â2,986
                  â16
                  â23
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  1290
                  Outstanding, end of year
                  2,854
                  1,057
                  965
               
               
                  
                     
                  
               
            
         
      
      
         As authorized by the Emergency Economic Stabilization Act of 2008 (P.L. 110â343) and required by the Federal Credit Reform
            Act of 1990, as amended, this non-budgetary account records all cash flows to and from the Government resulting from equity
            purchases obligated in 2008 and beyond (including modifications of equity purchases that resulted from obligations in any
            year). The amounts in this account are a means of financing and are not included in the budget totals. 
         
      
      Balance Sheet (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 020â4278â0â3â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 (-)
                  â4,240
                  â2,495
               
               
                  1405
                  Allowance for subsidy cost (-)
                  â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 020â0136â0â1â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)
                  â4,299
                  â4,952
                  â5,138
               
               
                  3041
                  Recoveries of prior year unpaid obligations, expired
                  â38
                  â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 020â0136â0â1â604
                  2014 actual
                  2015 est.
                  2016 est.
               
               
                  
                     
                  
               
               
                  
                  Guaranteed loan reestimates:
               
               
                  235001
                  FHA Refi Letter of Credit
                  â2
                  â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. 110â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 020â4329â0â3â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)
                  â2
                  â6
                  â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 020â4329â0â3â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
                  â26
                  â23
                  â23
               
               
                  2263
                  Adjustments: Terminations for default that result in claim payments
                  
                  â1
                  â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 020â4329â0â3â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 110â343), [$34,234,000] $40,671,000. (Department of the Treasury Appropriations Act, 2015.)
      Program and Financing (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 020â0133â0â1â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)
                  â40
                  â46
                  â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. 111â22). Beginning
            in 2010, SIGTARP has received annual appropriations to fund its operations.
         
      
      Object Classification (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 020â0133â0â1â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 020â0133â0â1â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 020â0141â0â1â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
                  â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)
                  â41
                  â33
                  â17
               
               
                  3040
                  Recoveries of prior year unpaid obligations, unexpired
                  â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 020â0141â0â1â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. 111â240), the Small Business Lending Fund (SBLF) is
            a dedicated investment fund that encourages lending to small businesses by providing capital to qualified community banks
            and community development loan funds (CDLFs) with assets of less than $10 billion. Through the SBLF, participating Main Street
            lenders and small businesses can work together to help create jobs and promote economic growth in local communities across
            the Nation.
         
         In total, the SBLF provided $4.0 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 020â0141â0â1â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 020â0141â0â1â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 020â4349â0â3â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
                  â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
                  â427
                  â124
                  â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)
                  â73
                  â76
                  â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
                  â27
                  â16
                  
               
               
                  4122
                  Interest on uninvested funds
                  â4
                  â1
                  â1
               
               
                  4123
                  Non-Federal sources - Principal
                  â447
                  â165
                  â2,357
               
               
                  4123
                  Non-Federal sources - Dividends
                  â60
                  â34
                  â50
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  4130
                  Offsets against gross financing auth and disbursements (total)
                  â538
                  â216
                  â2,408
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  4160
                  Financing authority, net (mandatory)
                  â427
                  â124
                  â2,332
               
               
                  4170
                  Financing disbursements, net (mandatory)
                  â465
                  â140
                  â2,332
               
               
                  4180
                  Financing authority, net (total)
                  â427
                  â124
                  â2,332
               
               
                  4190
                  Financing disbursements, net (total)
                  â465
                  â140
                  â2,332
               
               
                  
                     
                  
               
            
         
      
      Status of Direct Loans (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 020â4349â0â3â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
                  â447
                  â165
                  â2,357
               
               
                  1263
                  Write-offs for default: Direct loans
                  
                  â17
                  â20
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  1290
                  Outstanding, end of year
                  3,186
                  3,004
                  627
               
               
                  
                     
                  
               
            
         
      
      Balance Sheet (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 020â4349â0â3â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
                  â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 020â0142â0â1â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)
                  â246
                  â293
                  â4
               
               
                  3040
                  Recoveries of prior year unpaid obligations, unexpired
                  â2
                  â2
                  â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. 111â240) created the State Small Business Credit Initiative (SSBCI), which was funded
            with $1.5 billion, inclusive of administrative costs, to strengthen State programs that 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 countryâ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 020â0142â0â1â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 020â0142â0â1â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 020â0142â4â1â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)
                  
                  
                  â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 020â0142â4â1â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 020â0142â4â1â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 020â0125â0â1â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. 110â289),
            Treasury entered into agreements with Fannie Mae and Freddie Mac (the "GSEs") to purchase senior preferred stock of each GSE
            and to transfer up to $100 billion in funds when needed to ensure that each company maintains a positive net worth. In May
            2009, Treasury increased the Senior Preferred Stock Purchase Agreement (PSPA) funding commitment caps to $200 billion for
            each GSE, and in December 2009 Treasury modified the funding commitment caps in the PSPAs to be the greater of $200 billion
            or $200 billion plus cumulative net worth deficits experienced during 2010â2012, less any surplus remaining as of December
            31, 2012. Based on the financial results reported by each GSE as of December 31, 2012, and under the terms of the PSPAs, the
            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 020â0126â0â1â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 [020â1802]
                  9
                  3
                  3
               
               
                  1230
                  Appropriations and/or unobligated balance of appropriations permanently reduced
                  â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
                  â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)
                  â4
                  â228
                  â3
               
               
                  3041
                  Recoveries of prior year unpaid obligations, expired
                  â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 020â0126â0â1â371
                  2014 actual
                  2015 est.
                  2016 est.
               
               
                  
                     
                  
               
               
                  
                  Direct loan reestimates:
               
               
                  135002
                  New Issue Bond Program SF
                  â56
                  163
                  
               
               
                  135003
                  New Issue Bond Program MF
                  â17
                  12
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  135999
                  Total direct loan reestimates
                  â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. 110â289). As required by the Federal Credit Reform Act of 1990, this account records the
            subsidy costs associated with the GSE MBS purchase and State HFA programs, which are treated as direct loans for budget execution.
            The subsidy amounts are estimated on a present value basis.
         
      
         GSE Mortgage-Backed Securities Purchase Direct Loan Financing Account                                                    
            
         Status of Direct Loans (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 020â4272â0â3â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 020â4272â0â3â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 020â4298â0â3â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
                  â407
                  
                  
               
               
                  1024
                  Unobligated balance of borrowing authority withdrawn
                  â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
                  â460
                  â699
                  â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)
                  â400
                  â301
                  â452
               
               
                  3040
                  Recoveries of prior year unpaid obligations, unexpired
                  â1,185
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  3050
                  Unpaid obligations, end of year
                  1,099
                  1,099
                  931
               
               
                  
                  Uncollected payments:
               
               
                  3060
                  Uncollected pymts, Fed sources, brought forward, Oct 1
                  â53
                  â53
                  â53
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  3090
                  Uncollected pymts, Fed sources, end of year
                  â53
                  â53
                  â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
                  
                  â175
                  
               
               
                  4122
                  Interest on uninvested funds
                  â20
                  â20
                  â18
               
               
                  4123
                  Non-Federal sources - Interest
                  â253
                  â236
                  â228
               
               
                  4123
                  Non-Federal sources - Principal
                  â667
                  â563
                  â489
               
               
                  4123
                  Non-Federal sources - Other
                  â13
                  â6
                  â1
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  4130
                  Offsets against gross financing auth and disbursements (total)
                  â953
                  â1,000
                  â736
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  4160
                  Financing authority, net (mandatory)
                  â387
                  â699
                  â453
               
               
                  4170
                  Financing disbursements, net (mandatory)
                  â553
                  â699
                  â284
               
               
                  4180
                  Financing authority, net (total)
                  â387
                  â699
                  â453
               
               
                  4190
                  Financing disbursements, net (total)
                  â553
                  â699
                  â284
               
               
                  
                     
                  
               
            
         
      
      Status of Direct Loans (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 020â4298â0â3â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
                  â667
                  â563
                  â489
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  1290
                  Outstanding, end of year
                  8,668
                  8,105
                  7,784
               
               
                  
                     
                  
               
            
         
      
      Balance Sheet (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 020â4298â0â3â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 (-)
                  â916
                  â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 020â8524â0â7â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. 110â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 020â8790â0â7â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 020â0173â0â1â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
                  â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)
                  â95
                  â115
                  â116
               
               
                  3041
                  Recoveries of prior year unpaid obligations, expired
                  â2
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  3050
                  Unpaid obligations, end of year
                  29
                  26
                  23
               
               
                  
                  Uncollected payments:
               
               
                  3060
                  Uncollected pymts, Fed sources, brought forward, Oct 1
                  â3
                  â1
                  â1
               
               
                  3071
                  Change in uncollected pymts, Fed sources, expired
                  2
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  3090
                  Uncollected pymts, Fed sources, end of year
                  â1
                  â1
                  â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
                  â2
                  â3
                  â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 020â0173â0â1â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 020â0173â0â1â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 113â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 101â380. (Department of the Treasury Appropriations Act, 2015.)
      Special and Trust Fund Receipts (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 020â0520â0â1â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
                  â97
                  â102
                  â105
               
               
                  0501
                  Salaries and Expenses
                  â6
                  â1
                  â1
               
               
                  0502
                  Salaries and Expenses
                  1
                  1
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  0599
                  Total appropriations
                  â102
                  â102
                  â106
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  0799
                  Balance, end of year
                  4
                  15
                  22
               
               
                  
                     
                  
               
            
         
      
      Program and Financing (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 020â0520â0â1â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 [020â0520]
                  â5
                  â5
                  â5
               
               
                  1121
                  Appropriations transferred from other acct [020â0520]
                  5
                  5
                  5
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  1160
                  Appropriation, discretionary (total):
                  360
                  348
                  364
               
               
                  
                  Appropriations, mandatory:
               
               
                  1201
                  Special Fund 20â5445
                  97
                  102
                  105
               
               
                  1203
                  Appropriation (previously unavailable)
                  6
                  1
                  1
               
               
                  1232
                  Appropriations and/or unobligated balance of appropriations temporarily reduced
                  â1
                  â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
                  â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)
                  â599
                  â558
                  â632
               
               
                  3040
                  Recoveries of prior year unpaid obligations, unexpired
                  â1
                  
                  
               
               
                  3041
                  Recoveries of prior year unpaid obligations, expired
                  â20
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  3050
                  Unpaid obligations, end of year
                  139
                  170
                  154
               
               
                  
                  Uncollected payments:
               
               
                  3060
                  Uncollected pymts, Fed sources, brought forward, Oct 1
                  â30
                  â23
                  â23
               
               
                  3070
                  Change in uncollected pymts, Fed sources, unexpired
                  â17
                  
                  
               
               
                  3071
                  Change in uncollected pymts, Fed sources, expired
                  24
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  3090
                  Uncollected pymts, Fed sources, end of year
                  â23
                  â23
                  â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]
                  â150
                  â140
                  â147
               
               
                  
                  Additional offsets against gross budget authority only:
               
               
                  4050
                  Change in uncollected pymts, Fed sources, unexpired:
                  â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 020â0520â0â1â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 020â0520â0â1â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 020â1888â0â1â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)
                  â33
                  
                  
               
               
                  
                     
                  
               
               
                  
                  Budget authority and outlays, net:
               
               
                  
                  Mandatory:
               
               
                  4090
                  Budget authority, gross
                  33
                  
                  
               
               
                  
                  Outlays, gross:
               
               
                  4100
                  Outlays from new mandatory authority
                  33
                  
                  
               
               
                  4180
                  Budget authority, net (total)
                  33
                  
                  
               
               
                  4190
                  Outlays, net (total)
                  33
                  
                  
               
               
                  
                     
                  
               
            
         
      
      
         The Yankton Sioux Tribe Development Trust Fund was established by P.L. 107â331 to carry out projects and programs under section
            206 of the act for economic and infrastructure development projects. The legislation 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 020â1887â0â1â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)
                  â7
                  
                  
               
               
                  
                     
                  
               
               
                  
                  Budget authority and outlays, net:
               
               
                  
                  Mandatory:
               
               
                  4090
                  Budget authority, gross
                  7
                  
                  
               
               
                  
                  Outlays, gross:
               
               
                  4100
                  Outlays from new mandatory authority
                  7
                  
                  
               
               
                  4180
                  Budget authority, net (total)
                  7
                  
                  
               
               
                  4190
                  Outlays, net (total)
                  7
                  
                  
               
               
                  
                     
                  
               
            
         
      
      
         The Santee Sioux Tribe Development Trust Fund was established by P.L. 107â331 to carry out projects and programs under section
            206 of the act for economic and infrastructure development projects. The legislation 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 020â0562â0â1â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)
                  â105
                  â123
                  â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. 101â509,
            104 Stat. 1394) as a permanent, indefinite appropriation to reimburse the Federal Reserve Banks for acting as fiscal agents
            of the Federal Government in support of financing the public debt.
         
      
         Payment to the Resolution Funding Corporation                                                                            
            
         Program and Financing (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 020â1851â0â1â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)
                  â2,628
                  â2,628
                  â2,628
               
               
                  
                     
                  
               
               
                  
                  Budget authority and outlays, net:
               
               
                  
                  Mandatory:
               
               
                  4090
                  Budget authority, gross
                  2,628
                  2,628
                  2,628
               
               
                  
                  Outlays, gross:
               
               
                  4100
                  Outlays from new mandatory authority
                  2,628
                  2,628
                  2,628
               
               
                  4180
                  Budget authority, net (total)
                  2,628
                  2,628
                  2,628
               
               
                  4190
                  Outlays, net (total)
                  2,628
                  2,628
                  2,628
               
               
                  
                     
                  
               
            
         
      
      
         The Financial Institutions Reform, Recovery, and Enforcement Act of 1989 authorized and appropriated to the Secretary of the
            Treasury, such sums as may be necessary to cover interest payments on obligations issued by the Resolution Funding Corporation
            (REFCORP). REFCORP was established under the Act to raise $31.2 billion for the Resolution Trust Corporation (RTC) in order
            to resolve savings institution insolvencies.
         
         Sources of payment for interest due on REFCORP obligations include REFCORP investment income, proceeds from the sale of assets
            or warrants acquired by the RTC, and annual contributions by the Federal Home Loan Banks. If these payment sources are insufficient
            to cover all interest costs, indefinite, mandatory funds appropriated to the Treasury shall be used to meet the shortfall.
         
      
         Hope Bond Payment Fund                                                                                                   
            
         Special and Trust Fund Receipts (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 020â5582â0â2â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. 110â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 020â1884â0â1â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)
                  â409
                  â396
                  â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. 105â61, 111 Stat.
            1276) as a permanent, indefinite appropriation to reimburse Federal Reserve Banks for services provided in their capacity
            as depositaries and fiscal agents for the United States.
         
      
         Payment of Government Losses in Shipment                                                                                 
            
         Program and Financing (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 020â1710â0â1â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)
                  â1
                  â1
                  â1
               
               
                  
                     
                  
               
               
                  
                  Budget authority and outlays, net:
               
               
                  
                  Mandatory:
               
               
                  4090
                  Budget authority, gross
                  1
                  1
                  1
               
               
                  
                  Outlays, gross:
               
               
                  4100
                  Outlays from new mandatory authority
                  1
                  1
                  1
               
               
                  4180
                  Budget authority, net (total)
                  1
                  1
                  1
               
               
                  4190
                  Outlays, net (total)
                  1
                  1
                  1
               
               
                  
                     
                  
               
            
         
      
      
         This account was created as self-insurance to cover losses in shipment of Government property such as coins, currency, securities,
            certain losses incurred by the Postal Service, and losses in connection with the redemption of savings bonds. Approximately
            1,100 claims are paid annually.
         
      
         Financial Agent Services                                                                                                 
            
         Program and Financing (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 020â1802â0â1â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 [020â0126]
                  â9
                  â3
                  â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)
                  â596
                  â663
                  â643
               
               
                  3040
                  Recoveries of prior year unpaid obligations, unexpired
                  â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. 108â100, the "Check Clearing for the 21st Century Act,'' and permanently appropriated by P.L. 108â199,
            the "Consolidated Appropriations Act of 2004.'' Additionally, financial agent administrative and financial analysis costs
            for the Government Sponsored Enterprise Mortgage Backed Securities Purchase Program and State Housing Finance Agency program
            are reimbursed from this account.
         
      
         Interest on Uninvested Funds                                                                                             
            
         Program and Financing (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 020â1860â0â1â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)
                  â14
                  â24
                  â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. 94â289); 20 U.S.C. 74a (P.L. 94â418) and 101; 24 U.S.C.
            46 (P.L. 94â290; and 69 Stat. 533).
         
      
         Federal Interest Liabilities to States                                                                                   
            
         Program and Financing (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 020â1877â0â1â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)
                  â1
                  â1
                  â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. 101â453, 104 Stat. 1058) as amended (P.L. 102â589, 106 Stat. 5133),
            and Treasury regulations codified at 31 CFR Part 205, under certain circumstances, interest is paid to states when Federal
            funds are not transferred to states in a timely manner.
         
      
         Interest Paid to Credit Financing Accounts                                                                               
            
         Program and Financing (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 020â1880â0â1â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)
                  â7,856
                  â13,889
                  â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 020â1895â0â1â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)
                  â2,927
                  â816
                  â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 95â26 authorized a permanent, indefinite appropriation to pay certain judgments from the General Fund of
            the Treasury.
         
      
         Restitution of Forgone Interest                                                                                          
            
         Program and Financing (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 020â1875â0â1â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)
                  â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 020â0114â0â1â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
                  â3
                  
                  
               
               
                  
                     
                  
               
               
                  
                  Budget authority and outlays, net:
               
               
                  
                  Mandatory:
               
               
                  
                  Offsets against gross budget authority and outlays:
               
               
                  
                  Offsetting collections (collected) from:
               
               
                  4120
                  Federal sources
                  â3
                  
                  
               
               
                  4180
                  Budget authority, net (total)
                  â3
                  
                  
               
               
                  4190
                  Outlays, net (total)
                  â3
                  
                  
               
               
                  
                     
                  
               
            
         
      
      Status of Guaranteed Loans (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 020â0114â0â1â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
                  
                  â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 020â0114â0â1â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 (-)
                  â26
                  â26
               
               
                  
                  
                  
                     
                  
                  
                     
                  
               
               
                  1799
                  Value of assets related to loan guarantees
                  6
                  6
               
               
                  
                  
                  
                     
                  
                  
                     
                  
               
               
                  1999
                  Total assets
                  6
                  6
               
               
                  
                  LIABILITIES:
               
               
                  2104
                  Federal liabilities: Resources payable to Treasury
                  6
                  6
               
               
                  
                  
                  
                     
                  
                  
                     
                  
               
               
                  4999
                  Total liabilities and net position
                  6
                  6
               
               
                  
                     
                  
               
            
         
      
         Continued Dumping and Subsidy Offset                                                                                     
            
         Special and Trust Fund Receipts (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 020â5688â0â2â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
                  â79
                  â79
                  â55
               
               
                  0501
                  Continued Dumping and Subsidy Offset
                  7
                  7
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  0599
                  Total appropriations
                  â72
                  â72
                  â55
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  0799
                  Balance, end of year
                  7
                  23
                  56
               
               
                  
                     
                  
               
            
         
      
      Program and Financing (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 020â5688â0â2â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
                  â7
                  â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)
                  â62
                  â65
                  â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 020â4109â0â3â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)
                  â17
                  â16
                  â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
                  â16
                  â16
                  â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 108â447 expanded the use of the Fund to include payments made via electronic funds transfer. A technical correction
            to the Fund's statutes to ensure and clarify that the Fund can be utilized as a funding source for relief of administrative
            disbursing errors was enacted by section 119 of Division D of Public Law 110â161.
         
      
      Object Classification (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 020â4109â0â3â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 020â8627â0â7â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
                  â32
                  
                  
               
               
                  0501
                  Yankton Sioux Tribe Development Trust Fund
                  
                  â2
                  
               
               
                  0502
                  Yankton Sioux Tribe Development Trust Fund
                  2
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  0599
                  Total appropriations
                  â30
                  â2
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  0799
                  Balance, end of year
                  3
                  1
                  1
               
               
                  
                     
                  
               
            
         
      
      Program and Financing (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 020â8627â0â7â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
                  â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)
                  â30
                  â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. 107â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 020â8209â0â7â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
                  â2
                  â2
                  â1
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  0799
                  Balance, end of year
                  57
                  56
                  56
               
               
                  
                     
                  
               
            
         
      
      Program and Financing (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 020â8209â0â7â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)
                  â4
                  â3
                  â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. 106â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 020â8626â0â7â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
                  â7
                  
                  
               
               
                  0501
                  Santee Sioux Tribe Development Trust Fund
                  1
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  0599
                  Total appropriations
                  â6
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  0799
                  Balance, end of year
                  1
                  1
                  1
               
               
                  
                     
                  
               
            
         
      
      Program and Financing (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 020â8626â0â7â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
                  â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)
                  â6
                  
                  
               
               
                  
                     
                  
               
               
                  
                  Budget authority and outlays, net:
               
               
                  
                  Mandatory:
               
               
                  4090
                  Budget authority, gross
                  6
                  
                  
               
               
                  
                  Outlays, gross:
               
               
                  4100
                  Outlays from new mandatory authority
                  6
                  
                  
               
               
                  4180
                  Budget authority, net (total)
                  6
                  
                  
               
               
                  4190
                  Outlays, net (total)
                  6
                  
                  
               
               
                  
                     
                  
               
            
         
      
      
         The Santee Sioux Tribe Development Trust Fund was established by P.L. 107â331 to carry out projects and programs under section
            206 of the act for economic and infrastructure development projects. The legislation 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 020â8625â0â7â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
                  â330
                  â165
                  
               
               
                  0501
                  Gulf Coast Restoration Trust Fund
                  â16
                  â24
                  â12
               
               
                  0502
                  Gulf Coast Restoration Trust Fund
                  24
                  12
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  0599
                  Total appropriations
                  â322
                  â177
                  â12
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  0799
                  Balance, end of year
                  25
                  13
                  1
               
               
                  
                     
                  
               
            
         
      
      Program and Financing (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 020â8625â0â7â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 [020â0101]
                  
                  
                  â7
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  1160
                  Appropriation, discretionary (total)
                  
                  
                  â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
                  â24
                  â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)
                  â1
                  â133
                  â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
                  
                  
                  â7
               
               
                  
                  Outlays, gross:
               
               
                  4010
                  Outlays from new discretionary authority
                  
                  
                  â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 020â4521â0â4â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 [047â4542]
                  449
                  
                  
               
               
                  1023
                  Unobligated balances applied to repay debt
                  â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)
                  â2,535
                  â2,208
                  â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
                  â2,474
                  â2,745
                  â2,869
               
               
                  4190
                  Outlays, net (total)
                  61
                  â537
                  â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
                     â802
                     â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
                     â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
                     â1,733
                     .......
                     .......
                  
                  
                     Loans outstanding
                     .......
                     .......
                     .......
                  
                  
                     I. International Assistance Programs:
                     
                     
                     
                  
                  
                     1. Foreign military sales credit:
                     
                     
                     
                  
                  
                     Lending, net
                     â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 020â4521â0â4â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 020â1008â0â1â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 [020â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)
                  â102
                  â104
                  â112
               
               
                  3041
                  Recoveries of prior year unpaid obligations, expired
                  â1
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  3050
                  Unpaid obligations, end of year
                  21
                  24
                  25
               
               
                  
                  Uncollected payments:
               
               
                  3060
                  Uncollected pymts, Fed sources, brought forward, Oct 1
                  â2
                  â3
                  â3
               
               
                  3070
                  Change in uncollected pymts, Fed sources, unexpired
                  â3
                  
                  
               
               
                  3071
                  Change in uncollected pymts, Fed sources, expired
                  2
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  3090
                  Uncollected pymts, Fed sources, end of year
                  â3
                  â3
                  â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]
                  â3
                  â1
                  â1
               
               
                  4033
                  Baseline Program [Text]
                  â3
                  â6
                  â6
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  4040
                  Offsets against gross budget authority  and outlays (total)
                  â6
                  â7
                  â7
               
               
                  
                  Additional offsets against gross budget authority only:
               
               
                  4050
                  Change in uncollected pymts, Fed sources, unexpired
                  â3
                  
                  
               
               
                  4052
                  Offsetting collections credited to expired accounts
                  2
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  4060
                  Additional offsets against budget authority only (total)
                  â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 020â1008â0â1â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 020â1008â0â1â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 020â5737â0â2â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
                  â303
                  â391
                  â344
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  0799
                  Balance, end of year
                  
                  
                  
               
               
                  
                     
                  
               
            
         
      
      Program and Financing (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 020â5737â0â2â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)
                  â303
                  â391
                  â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 020â4502â0â4â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
                  â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)
                  â631
                  â826
                  â918
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  3050
                  Unpaid obligations, end of year
                  105
                  55
                  
               
               
                  
                  Uncollected payments:
               
               
                  3060
                  Uncollected pymts, Fed sources, brought forward, Oct 1
                  â63
                  â46
                  â46
               
               
                  3070
                  Change in uncollected pymts, Fed sources, unexpired
                  17
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  3090
                  Uncollected pymts, Fed sources, end of year
                  â46
                  â46
                  â46
               
               
                  
                  Memorandum (non-add) entries:
               
               
                  3100
                  Obligated balance, start of year
                  â14
                  59
                  9
               
               
                  3200
                  Obligated balance, end of year
                  59
                  9
                  â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
                  â684
                  â776
                  â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)
                  â53
                  50
                  55
               
               
                  4180
                  Budget authority, net (total)
                  32
                  
                  
               
               
                  4190
                  Outlays, net (total)
                  â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 81â656 (31 U.S.C. 181), which requires the Bureau to be reimbursed by customer agencies for all costs of manufacturing
            products provided and services performed. In 1977, Public Law 95â81 authorized the Bureau to assess customer agencies for
            amounts necessary to acquire capital equipment and provide for working capital 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 020â4502â0â4â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 020â4502â0â4â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 020â4159â0â3â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
                  â22
                  â30
                  â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)
                  â2,762
                  â3,574
                  â3,594
               
               
                  3040
                  Total outlays (Gross)
                  â18
                  â50
                  â50
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  3050
                  Unpaid obligations, end of year
                  280
                  247
                  198
               
               
                  
                  Uncollected payments:
               
               
                  3060
                  Uncollected pymts, Fed sources, brought forward, Oct 1
                  â6
                  â6
                  â6
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  3090
                  Uncollected pymts, Fed sources, end of year
                  â6
                  â6
                  â6
               
               
                  
                  Memorandum (non-add) entries:
               
               
                  3100
                  Obligated balance, start of year
                  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
                  â3
                  
                  
               
               
                  4033
                  Baseline Program [Non-Federal sources]
                  â2,782
                  â3,591
                  â3,595
               
               
                  4034
                  Offsetting governmental collections
                  â67
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  4040
                  Offsets against gross budget authority  and outlays (total)
                  â2,852
                  â3,591
                  â3,595
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  4070
                  Budget authority, net (discretionary)
                  24
                  
                  
               
               
                  4080
                  Outlays, net (discretionary)
                  â90
                  â17
                  â1
               
               
                  4180
                  Budget authority, net (total)
                  24
                  
                  
               
               
                  4190
                  Outlays, net (total)
                  â90
                  â17
                  â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 104â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.â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.âThis activity funds the manufacturing of numismatic items, which include collectible coins and sets, medals, bullion coins,
            and other products and accessories for sale to collectors and other members of the public who desire high-quality or investment-grade
            versions of the Nation's coinage. These products include annual proof and uncirculated sets; investment-grade silver and gold
            bullion coins; uncirculated silver and gold coins; proof silver, gold, and platinum coins; and commemorative coins and medals
            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 020â4159â0â3â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 020â4159â0â3â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.â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.â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.âIRS modernization efforts focus on building and deploying advanced information technology systems, processes, and tools
            to improve efficiency and enhance productivity. Since 2012, the IRS has processed individual taxpayer returns on a daily processing
            cycle that has enhanced IRS tax administration and improved customer service by allowing faster refunds for more taxpayers,
            more timely account updates, and faster issuance of taxpayer notices. The 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 020â0912â0â1â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 [020â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 [020â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
                  â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)
                  â2,353
                  â2,241
                  â2,470
               
               
                  3041
                  Recoveries of prior year unpaid obligations, expired
                  â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
                  â38
                  â33
                  â35
               
               
                  4033
                  Non-Federal sources
                  â3
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  4040
                  Offsets against gross budget authority  and outlays (total)
                  â41
                  â33
                  â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 020â0912â0â1â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 020â0912â0â1â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 020â0913â0â1â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 [020â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 [020â0919]
                  â69
                  
                  
               
               
                  1120
                  Appropriations transferred to other accts [020â1008]
                  
                  
                  â5
               
               
                  1121
                  Appropriations transferred from other acct [020â5432]
                  2
                  
                  
               
               
                  1121
                  Appropriations transferred from other acct [011â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
                  â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)
                  â4,939
                  â4,927
                  â5,448
               
               
                  3041
                  Recoveries of prior year unpaid obligations, expired
                  â18
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  3050
                  Unpaid obligations, end of year
                  290
                  326
                  367
               
               
                  
                  Uncollected payments:
               
               
                  3060
                  Uncollected pymts, Fed sources, brought forward, Oct 1
                  â30
                  â38
                  â38
               
               
                  3070
                  Change in uncollected pymts, Fed sources, unexpired
                  â37
                  
                  
               
               
                  3071
                  Change in uncollected pymts, Fed sources, expired
                  29
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  3090
                  Uncollected pymts, Fed sources, end of year
                  â38
                  â38
                  â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
                  â53
                  â69
                  â72
               
               
                  4033
                  Non-Federal sources
                  â8
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  4040
                  Offsets against gross budget authority  and outlays (total)
                  â61
                  â69
                  â72
               
               
                  
                  Additional offsets against gross budget authority only:
               
               
                  4050
                  Change in uncollected pymts, Fed sources, unexpired
                  â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 020â0913â0â1â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 020â0913â0â1â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 020â0928â0â1â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
                  â1
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  3050
                  Unpaid obligations, end of year
                  1
                  1
                  1
               
               
                  
                  Memorandum (non-add) entries:
               
               
                  3100
                  Obligated balance, start of year
                  2
                  1
                  1
               
               
                  3200
                  Obligated balance, end of year
                  1
                  1
                  1
               
               
                  
                     
                  
               
            
         
      
      
         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 55â64.
         
         The Congress expanded the HCTC program in the American Recovery and Reinvestment Act of 2009 (Public Law 111â5), Sections
            1899Aâ1899J. These increased benefits for certain HCTC eligible individuals include payment of 80 percent (up from 65 percent) of
            health insurance premiums, up to 24 months of coverage for qualified family members, and extension of COBRA benefits. The
            Omnibus Trade Act of 2010 (Public Law 111â344), Sections 111â118, extended these benefits until February 13, 2011. The bill
            to extend the Generalization System of Preference (Public Law 112â040), Section 241, extended the credit through December
            31, 2013 and reduced the credit percentage to 72.5 percent, and eliminated the credit entirely as of January 1, 2014. Beginning
            in tax year 2014, the Patient Protection and Affordable Care Act (PPACA) of 2010 (Public Law 111â148) provides health care
            premium tax credits to eligible individuals to help purchase health coverage. However, outlays are expected from this account
            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 020â0919â0â1â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 [020â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 [020â5432]
                  119
                  193
                  274
               
               
                  1121
                  Appropriations transferred from other acct [020â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
                  â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)
                  â4,054
                  â3,945
                  â4,915
               
               
                  3040
                  Recoveries of prior year unpaid obligations, unexpired
                  â5
                  
                  
               
               
                  3041
                  Recoveries of prior year unpaid obligations, expired
                  â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
                  â42
                  â49
                  â52
               
               
                  4033
                  Non-Federal sources
                  â4
                  â1
                  â1
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  4040
                  Offsets against gross budget authority  and outlays (total)
                  â46
                  â50
                  â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 020â0919â0â1â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 020â0919â0â1â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 020â0921â0â1â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
                  â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)
                  â255
                  â283
                  â316
               
               
                  3040
                  Recoveries of prior year unpaid obligations, unexpired
                  â6
                  
                  
               
               
                  3041
                  Recoveries of prior year unpaid obligations, expired
                  â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 020â0921â0â1â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 020â0921â0â1â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 020â0935â0â1â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
                  â275
                  â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)
                  â3,597
                  â3,890
                  â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 111â5), Section 1531, allows State and local governments to
            issue Build America Bonds through December 31, 2010. These tax credit bonds, which include Recovery Zone Bonds, differ from
            tax-exempt governmental obligation bonds in two principal ways: (1) interest paid on tax credit bonds is taxable; and (2)
            a portion of the interest paid on tax credit bonds takes the form of a Federal tax credit. The bond issuer may elect to receive
            a direct payment in the amount of the tax credit for obligations issued before January 1, 2011.
         
      
         Payment Where Earned Income Credit Exceeds Liability for Tax                                                             
            
         Program and Financing (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 020â0906â0â1â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)
                  â60,087
                  â60,105
                  â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 94â12) and made it permanent in the Revenue Adjustment Act of 1978 (Public
            Law 95â600). The Tax Reform Act of 1986 and the Omnibus Budget Reconciliation Acts of 1990 and 1993 increased the credit amount
            and expanded eligibility for the EITC.
         
         The Economic Growth and Tax Relief Reconciliation Act of 2001 (EGTRRA) (Public Law 107â16) increased the income level at which
            the credit begins to phase out for married taxpayers filing joint returns, and made other changes to simplify the credit and
            improve compliance.
         
         The American Recovery and Reinvestment Act of 2009 (ARRA) (Public Law 111â5), Section 1002, temporarily increased the EITC
            for working families with three or more children, and increased the threshold for the phase-out range for all married couples
            filing a joint return for 2009 and 2010 tax returns. The Tax Relief, Unemployment Insurance Reauthorization, and Job Creation
            Act of 2010 (Public Law 111â312), Section 103(c), extended the EGTRRA and ARRA benefits through tax year 2012.
         
         The American Taxpayer Relief Act of 2012 (Public Law 112â240), Section 103(c), extended the EGTRRA and ARRA benefits through
            tax year 2017 (a five-year extension). 
         
      
         Payment Where Earned Income Credit Exceeds Liability for Tax                                                             
            
         
         (Legislative proposal, subject to PAYGO)Program and Financing (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 020â0906â4â1â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)
                  
                  
                  â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 020â0922â0â1â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)
                  â21,490
                  â21,511
                  â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 105â34). The credit
            amount and extent to which the credit is refundable were increased by the Economic Growth and Tax Relief Reconciliation Act
            of 2001 (EGTRRA) (Public Law 107â16). The American Recovery and Reinvestment Act of 2009 (ARRA) (Public Law 111â5), Section
            1003, further expanded the extent to which the credit is refundable. The credit was refundable to the extent of 15 percent
            of an individual's earned income in excess of $3,000 for 2010 and 2011. The Tax Relief, Unemployment Insurance Reauthorization,
            and Job Creation Act of 2010 (Public Law 111â312), Section 103(b), extended this temporary benefit for 2011 and 2012. The
            American Taxpayer Relief Act of 2012 (Public Law 112â240), Section 103(b), extended the ARRA benefits through tax year 2017
            (a five-year extension).
         
      
         Payment Where Child Tax Credit Exceeds Liability for Tax                                                                 
            
         
         (Legislative proposal, subject to PAYGO)Program and Financing (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 020â0922â4â1â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)
                  
                  
                  â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 020â0923â0â1â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)
                  â23
                  â1
                  â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 55â64.
         
         The Congress expanded the HCTC program in the American Recovery and Reinvestment Act of 2009 (Public Law 111â5), Sections
            1899A-1899J. These increased benefits for certain HCTC eligible individuals include payment of 80 percent (up from 65 percent)
            of health insurance premiums, up to 24 months of coverage for qualified family members, and extension of COBRA benefits. The
            Omnibus Trade Act of 2010 (Public Law 111â344), Sections 111â118, extended these benefits until February 13, 2011. The bill
            to extend the Generalization System of Preference (Public Law 112â040), Section 241, extended the credit through December
            31, 2013 and reduced the credit percentage to 72.5 percent, and eliminated the credit entirely as of January 1, 2014. 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 020â0936â0â1â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 111â5), Section 3001,
            treated assistance eligible individuals who pay 35 percent of their COBRA premium as having paid the full amount. The remaining
            65 percent is reimbursed to the employer, insurer or health plan as a credit against certain employment taxes. The Department
            of Defense Appropriation Act of 2010 (Public Law 111â118), Section 1010, extended the eligibility period for the COBRA Premium
            Assistance program from the original ending date of December 31, 2009 to February 28, 2010. The Continuing Extension Act of
            2010 (Public Law 111â157), Section 3, amended the American Recovery and Reinvestment Act of 2009 to extend the premium assistance
            for COBRA benefits to employees involuntarily terminated through May 31, 2010. This credit has expired. No outlays are expected
            from this account beyond 2014.
         
      
         Payment Where Small Business Health Insurance Tax Credit Exceeds Liability for Tax                                       
            
         Program and Financing (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 020â0951â0â1â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
                  â5
                  â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)
                  â74
                  â66
                  â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 111â148), Section 1421, allows certain small employers
            (including small tax-exempt employers) to claim a credit when they pay at least half of the health care premiums for single
            health insurance coverage for their employees. Small employers can claim the credit for 2010 through 2013 and for two years
            after that. Generally, employers that have fewer than 25 full-time equivalent employees and pay wages averaging less than
            $50,000 per employee per year may qualify for the credit. The Budget proposes to expand the credit by increasing the maximum
            employer size, modifying the interaction of the employer size and wage phase-outs and simplifying eligibility requirements.
         
      
         Payment Where Alternative Minimum Tax Credit Exceeds Liability for Tax                                                   
            
         Program and Financing (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 020â0929â0â1â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)
                  â67
                  â45
                  â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 109â432) allowed certain taxpayers to claim a refundable credit for
            a portion of their unused long-term alternative minimum tax (AMT) credits each year. The Emergency Economic Stabilization
            Act of 2008 (Public Law 110â343), Division C, Section 103, increased the AMT refundable credit portion from 20 percent to
            50 percent of unused long-term minimum tax credits for the taxable year in question. This provision was effective for any
            taxable year beginning before January 1, 2013 and has now expired. However, outlays are expected from this account through
            2016 as reconciliations occur.
         
      
         Payment Where Certain Tax Credits Exceed Liability for Corporate Tax                                                     
            
         Program and Financing (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 020â0931â0â1â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
                  â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)
                  â39
                  â130
                  â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 110â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 111â5), Section 1201(b), extended this temporary benefit through 2009. The Tax Relief, Unemployment Insurance Reauthorization,
            and Job Creation Act of 2010 (Public Law 111â312), Section 401(c), extended this temporary benefit through the end of 2012,
            but only with respect to AMT credits. The American Taxpayer Relief Act of 2012 (Public Law 112â240), Section 331(c), extended
            this temporary benefit through 2013 only with respect to AMT credits. The Tax Increase Prevention Act, Title IâCertain Expiring
            Provisions (Public Law 113â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 020â0908â4â1â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)
                  
                  
                  â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 020â0932â0â1â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)
                  â4,244
                  â4,295
                  â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 111â5), Section 1004, allowed certain taxpayers to claim a
            refundable American Opportunity Tax Credit (AOTC) for qualifying higher education expenses, for tax years 2009 and 2010. Up
            to 40 percent of the credit is refundable. The credit applies dollar-for-dollar to the first $2,000 of qualified tuition,
            fees and course materials paid by the taxpayer, and applies at a rate of 25 percent to the next $2,000 in qualified tuition,
            fees and course materials for a total credit of up to $2,500. This tax credit is subject to a phase-out for higher-income
            taxpayers. The Tax Relief, Unemployment Insurance Reauthorization, and Job Creation Act of 2010 (Public Law 111â312), Section
            103(a), extended this credit to tax years 2011 and 2012. The American Taxpayer Relief Act of 2012 (Public Law 112â240), Section
            103(a), extended the credit through tax year 2017 (a five-year extension). The Budget proposes to make the AOTC a permanent
            replacement (beyond 2017) of the Hope Scholarship credit.
         
      
         Payment Where American Opportunity Credit Exceeds Liability for Tax                                                      
            
         
         (Legislative proposal, subject to PAYGO)Program and Financing (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 020â0932â4â1â502
                  2014 actual
                  2015 est.
                  2016 est.
               
               
                  
                     
                  
               
               
                  
                  Obligations by program activity:
               
               
                  0001
                  Direct program activity
                  
                  
                  â26
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  0900
                  Total new obligations (object class 41.0)
                  
                  
                  â26
               
               
                  
                     
                  
               
               
                  
                  Budgetary resources:
               
               
                  
                  Budget authority:
               
               
                  
                  Appropriations, mandatory:
               
               
                  1200
                  Appropriation
                  
                  
                  â26
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  1260
                  Appropriations, mandatory (total)
                  
                  
                  â26
               
               
                  1930
                  Total budgetary resources available
                  
                  
                  â26
               
               
                  
                     
                  
               
               
                  
                  Change in obligated balance:
               
               
                  
                  Unpaid obligations:
               
               
                  3010
                  Obligations incurred, unexpired accounts
                  
                  
                  â26
               
               
                  3020
                  Outlays (gross)
                  
                  
                  26
               
               
                  
                     
                  
               
               
                  
                  Budget authority and outlays, net:
               
               
                  
                  Mandatory:
               
               
                  4090
                  Budget authority, gross
                  
                  
                  â26
               
               
                  
                  Outlays, gross:
               
               
                  4100
                  Outlays from new mandatory authority
                  
                  
                  â26
               
               
                  4180
                  Budget authority, net (total)
                  
                  
                  â26
               
               
                  4190
                  Outlays, net (total)
                  
                  
                  â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 020â0948â0â1â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
                  â2
                  â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)
                  â32
                  â30
                  â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 110â343), Section 301, created Qualified Energy Conservation
            Bonds; and the American Recovery and Reinvestment Act of 2009 (Public Law 111â5), Section 1112, increased the limitation on
            issuance of qualified energy conservation bonds from $800,000,000 to $3,200,000,000.
         
         The Hiring Incentives to Restore Employment Act (Public Law 111â147), Section 301, amended Section 6431 of the Internal Revenue
            Code of 1986 by allowing issuers of Qualified Energy Conservation Bonds to irrevocably elect to issue the bonds as specified
            tax credit bonds with a direct-pay subsidy. The issuer of such qualifying bonds receives a direct interest payment subsidy
            from the Federal Government. Bondholders receive a taxable interest payment from the issuer in lieu of a tax credit.
         
      
         Payment to Issuer of New Clean Renewable Energy Bonds                                                                    
            
         Program and Financing (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 020â0947â0â1â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
                  â2
                  â2
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  1260
                  Appropriations, mandatory (total)
                  29
                  27
                  29
               
               
                  1930
                  Total budgetary resources available
                  29
                  27
                  29
               
               
                  
                     
                  
               
               
                  
                  Change in obligated balance:
               
               
                  
                  Unpaid obligations:
               
               
                  3010
                  Obligations incurred, unexpired accounts
                  29
                  27
                  29
               
               
                  3020
                  Outlays (gross)
                  â29
                  â27
                  â29
               
               
                  
                     
                  
               
               
                  
                  Budget authority and outlays, net:
               
               
                  
                  Mandatory:
               
               
                  4090
                  Budget authority, gross
                  29
                  27
                  29
               
               
                  
                  Outlays, gross:
               
               
                  4100
                  Outlays from new mandatory authority
                  29
                  27
                  29
               
               
                  4180
                  Budget authority, net (total)
                  29
                  27
                  29
               
               
                  4190
                  Outlays, net (total)
                  29
                  27
                  29
               
               
                  
                     
                  
               
            
         
      
      
         The Emergency Economic Stabilization Act of 2008 (Public Law 110â343), Section 107, created New Clean Renewable Energy Bonds,
            and the American Recovery and Reinvestment Act of 2009 (Public Law 111â5), Section 1111, increased the limitation on issuance
            of New Clean Renewable Energy Bonds by $1,600,000,000.
         
         The Hiring Incentives to Restore Employment Act (Public Law 111â147), Section 301, amended Section 6431 of the Internal Revenue
            Code of 1986 by adding a new subsection (f) allowing issuers of New Clean Renewable Energy Bonds to irrevocably elect to issue
            the bonds as specified tax credit bonds with a direct-pay subsidy. The issuer of such qualifying bonds receives a direct interest
            payment subsidy from the Federal Government. Bondholders receive a taxable interest payment from the issuer in lieu of a tax
            credit.
         
      
         Payment to Issuer of Qualified School Construction Bonds                                                                 
            
         Program and Financing (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 020â0946â0â1â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
                  â48
                  â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)
                  â621
                  â606
                  â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 111â5), Section 1521, created Qualified School Construction
            Bonds with a calendar year limitation of $11,000,000,000 for 2009 and 2010 and zero after 2010.
         
         The Hiring Incentives to Restore Employment Act (Public Law 111â147), Section 301, amended Section 6431 of the Internal Revenue
            Code of 1986 by adding a new subsection (f) allowing issuers of Qualified School Construction Bonds to irrevocably elect to
            issue the bonds as specified tax credit bonds with a direct-pay subsidy. The issuer of such qualifying bonds receives a direct
            interest payment subsidy from the Federal Government. Bondholders receive a taxable interest payment from the issuer in lieu
            of a tax credit.
         
      
         Payment to Issuer of Qualified Zone Academy Bonds                                                                        
            
         Program and Financing (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 020â0945â0â1â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
                  â4
                  â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)
                  â55
                  â49
                  â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 111â5), Section 1522, extended and expanded the calendar year
            limitation for Qualified Zone Academy Bonds to $1,400,000,000 for 2009 and 2010. The Tax Relief, Unemployment Insurance Reauthorization,
            and Job Creation Act of 2010 (Public Law 111â312), Section 758, extended the Qualified Zone Academy Bonds for 2011 and reduced
            the calendar year limitation to $400,000,000. The American Taxpayer Relief Act of 2012 (Public Law 112â240), Section 310,
            extended the calendar year limitation of $400,000,000 through tax year 2013 (a two-year extension). The Tax Increase Prevention
            Act, Title IâCertain Expiring Provisions (Public Law 113â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 111â147), Section 301, amends Section 6431 of the Internal Revenue
            Code of 1986 by adding a new subsection (f) allowing issuers of Qualified Zone Academy Bonds to irrevocably elect to issue
            the bonds as specified tax credit bonds with a direct-pay subsidy. The issuer of such qualifying bonds receives a direct interest
            payment subsidy from the Federal Government. Bondholders receive a taxable interest payment from the issuer in lieu of a tax
            credit.
         
         The Tax Relief, Unemployent Insurance Reauthorization and Job Creation Act of 2010 (Public Law 111â312) amended section 6431(f)(3)(A)(iii)
            to provide that direct pay treatment for Qualified Zone Academy Bonds is not available for Qualified Zone Academy Bond allocations
            from the 2011 national limitation or any carry forward of the 2011 allocation.
         
      
         Payment Where Adoption Credit Exceeds Liability for Tax                                                                  
            
         Program and Financing (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 020â0950â0â1â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)
                  â58
                  â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 111â148), Section 10909, modified the existing adoption
            credit to make it a refundable credit for two years (2010 and 2011). The refundability provision has expired and the adoption
            credit is again limited to tax liability. No outlays are expected from this account in 2016.
         
      
         Therapeutic Discovery Program Grants and Administration                                                                  
            
         Program and Financing (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 020â0952â0â1â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)
                  â1
                  
                  
               
               
                  
                     
                  
               
               
                  
                  Budget authority and outlays, net:
               
               
                  
                  Mandatory:
               
               
                  4090
                  Budget authority, gross
                  1
                  
                  
               
               
                  
                  Outlays, gross:
               
               
                  4100
                  Outlays from new mandatory authority
                  1
                  
                  
               
               
                  4180
                  Budget authority, net (total)
                  1
                  
                  
               
               
                  4190
                  Outlays, net (total)
                  1
                  
                  
               
               
                  
                     
                  
               
            
         
      
      
         The Patient Protection and Affordable Care Act (PPACA) of 2010 (Public Law 111â148), Section 9023, provided tax credits and
            grants to qualifying entities that show significant potential to produce new and cost-saving therapies, support U.S. jobs,
            and increase U.S. competitiveness. Credits and grants are for qualifying investments made during a taxable year beginning
            in 2009 or 2010. The total amount of credits and grants that may be allocated under the program shall not exceed $1,000,000,000
            for the 2-year period beginning with 2009. This account also includes the administrative costs of carrying out the program,
            which constitute the projected account activity in 2014. The program has expired and no outlays are expected from this account
            in 2015 and 2016.
         
      
         Refunding Internal Revenue Collections, Interest                                                                         
            
         Program and Financing (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 020â0904â0â1â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)
                  â1,038
                  â1,509
                  â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 97â248) provides for daily compounding of interest.
            Under the Tax Reform Act of 1986 (Public Law 99â514), interest paid on Internal Revenue collections will equal the Federal
            short-term rate plus two percentage points, with such rate to be adjusted quarterly.
         
      
         Refundable Premium Tax Credit and Cost Sharing Reductions                                                                
            
         Program and Financing (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 020â0949â0â1â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)
                  â13,068
                  â28,564
                  â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 111â148) established the Refundable Premium Tax
            Credit. This credit is an advanceable, refundable tax credit designed to help eligible individuals and families with low or
            moderate income afford health insurance purchased through the Health Insurance Marketplace, also known as the Exchange, beginning
            in 2014. The credit can be paid in advance to the taxpayer's insurance company to lower the monthly premiums, or it can be
            claimed when a taxpayer files their income tax return for the year. If the credit is paid in advance, the taxpayer must reconcile
            the amount paid in advance with the actual credit computed on the tax return.
         
         Section 1402 of PPACA provides for reductions in cost sharing for certain individuals enrolled in qualified health plans purchased
            on the Exchanges. The reduction in cost sharing will first be achieved by reducing applicable out-of-pocket limits under Section
            1302 of PPACA. An additional reduction will be allowed for lower income insured individuals and special rules will apply for
            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 020â0949â4â1â551
                  2014 actual
                  2015 est.
                  2016 est.
               
               
                  
                     
                  
               
               
                  
                  Budgetary resources:
               
               
                  
                  Budget authority:
               
               
                  
                  Appropriations, mandatory:
               
               
                  1200
                  Appropriation
                  
                  
                  â597
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  1260
                  Appropriations, mandatory (total)
                  
                  
                  â597
               
               
                  1930
                  Total budgetary resources available
                  
                  
                  â597
               
               
                  
                  Memorandum (non-add) entries:
               
               
                  1941
                  Unexpired unobligated balance, end of year
                  
                  
                  â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
                  
                  
                  â597
               
               
                  
                  Outlays, gross:
               
               
                  4100
                  Outlays from new mandatory authority
                  
                  
                  â597
               
               
                  4180
                  Budget authority, net (total)
                  
                  
                  â597
               
               
                  4190
                  Outlays, net (total)
                  
                  
                  â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 020â5432â0â2â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
                  â366
                  â373
                  â373
               
               
                  0501
                  IRS Miscellaneous Retained Fees
                  â2
                  â3
                  â3
               
               
                  0502
                  IRS Miscellaneous Retained Fees
                  3
                  3
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  0599
                  Total appropriations
                  â365
                  â373
                  â376
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  0799
                  Balance, end of year
                  3
                  3
                  
               
               
                  
                     
                  
               
            
         
      
      Program and Financing (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 020â5432â0â2â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 [020â0912]
                  â183
                  â51
                  â52
               
               
                  1010
                  Unobligated balance transfer to other accts [020â0919]
                  â99
                  â197
                  â105
               
               
                  1010
                  Unobligated balance transfer to other accts [020â0913]
                  â13
                  â13
                  â16
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  1050
                  Unobligated balance (total)
                  17
                  
                  
               
               
                  
                  Budget authority:
               
               
                  
                  Appropriations, discretionary:
               
               
                  1120
                  Appropriations transferred to other accts [020â0919]
                  â119
                  â193
                  â274
               
               
                  1120
                  Appropriations transferred to other accts [020â0913]
                  â2
                  
                  
               
               
                  1120
                  Appropriations transferred to other accts [020â0912]
                  
                  â4
                  â4
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  1160
                  Appropriation, discretionary (total)
                  â121
                  â197
                  â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
                  â3
                  â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
                  â121
                  â197
                  â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 020â5080â0â2â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
                  â5
                  â3
                  â3
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  0799
                  Balance, end of year
                  
                  
                  
               
               
                  
                     
                  
               
            
         
      
      Program and Financing (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 020â5080â0â2â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
                  â5
                  â3
                  â3
               
               
                  
                     
                  
               
            
         
      
      
         As provided by law (31 U.S.C. 3113), the Secretary of the Treasury is authorized to accept conditional gifts to the United
            States for the purpose of reducing the public debt.
         
      
         Private Collection Agent Program                                                                                         
            
         Program and Financing (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 020â5510â0â2â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 108â357) allowed the IRS to use private collection contractors to supplement
            its own collection staff efforts to ensure that all taxpayers pay what they owe. The IRS used this authority to contract with
            several private debt collection agencies starting in 2006. In March 2009, the IRS allowed its private debt collection contracts
            to expire, thereby administratively terminating the program.
         
      
         Informant Payments                                                                                                       
            
         Special and Trust Fund Receipts (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 020â5433â0â2â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
                  â35
                  â75
                  â75
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  0799
                  Balance, end of year
                  
                  
                  
               
               
                  
                     
                  
               
            
         
      
      Program and Financing (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 020â5433â0â2â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
                  
                  â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)
                  â35
                  â70
                  â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 104â168) provides
            for payments of such sums to individuals from the proceeds of amounts collected by reason of the information provided, and
            any amount collected shall be available for such payments. This information must lead to the detection of underpayments of
            taxes, or detection and bringing to trial and punishment of persons guilty of violating the Internal Revenue laws. This provision
            was further amended by the Tax Relief and Health Care Act of 2006 (Public Law 109â432) to provide for mandatory payments in
            certain circumstances and to encourage use of the program. A reward payment typically ranges between 15 and 30 percent of
            the collected proceeds for cases where the amount of collected proceeds exceeds $2,000,000. Lower payments are allowed in
            certain circumstances, including cases in which information is provided that was already available from another source.
         
      
         Federal Tax Lien Revolving Fund                                                                                          
            
         Program and Financing (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 020â4413â0â3â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)
                  â1
                  â1
                  â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
                  â1
                  â1
                  â1
               
               
                  
                     
                  
               
            
         
      
      
         This revolving fund was established pursuant to Section 112(a) of the Federal Tax Lien Act of 1966, to serve as the source
            of financing the redemption of real property by the United States. During the process of collecting unpaid taxes, the Government
            places a tax lien on real estate in order to protect the Government's interest. Situations arise where property of this nature
            is collateral for other indebtedness and the tax lien is subordinate to the original indebtedness. In this circumstance, it
            is often in the Government's interest to purchase the property during the foreclosure sale. The advantage arises when the
            property is worth substantially more than the first lien-holder's equity but is being sold for an amount that barely covers
            that equity, thereby leaving no proceeds to apply against delinquent taxes. Under these circumstances, if the Government buys
            the property and subsequently puts it up for sale under more advantageous conditions, it is possible to realize sufficient
            profit on the transaction to fully or partially collect the amount of taxes due. The revolving fund is reimbursed from the
            proceeds of the sale in an amount equal to the amount expended from the fund for the redemption. The balance of the proceeds
            is applied against the amount of the tax, interest, penalties, and additions thereto, and for the costs of sale. The remainder,
            if any, would revert to the parties legally entitled to it.
         
      
         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 ProvisionsâInternal Revenue Service'
      			
      (including transfer of funds)SEC. 101. Not to exceed 5 percent of any appropriation made available in this Act to the Internal Revenue Service may be transferred
      to any other Internal Revenue Service appropriation upon the advance [approval] notification of the Committees on Appropriations.SEC. 102. The Internal Revenue Service shall maintain an employee training program, which shall include the following topics: taxpayers'
      rights, dealing courteously with taxpayers, cross-cultural relations, ethics, and the impartial application of tax law.SEC. 103. The Internal Revenue Service shall institute and enforce policies and procedures that will safeguard the confidentiality of
      taxpayer information and protect taxpayers against identity theft.SEC. 104. Funds made available by this or any other Act to the Internal Revenue Service shall be available for improved facilities and
      increased staffing to provide sufficient and effective 1â800 help line service for taxpayers. The Commissioner shall continue
      to make improvements to the Internal Revenue Service 1â800 help line service a priority and allocate resources necessary to
      enhance the response time to taxpayer communications, particularly with regard to victims of tax-related crimes.[SEC. 105. None of the funds made available to the Internal Revenue Service by this Act may be used to make a video unless the Service-Wide
      Video Editorial Board determines in advance that making the video is appropriate, taking into account the cost, topic, tone,
      and purpose of the video.]SEC. [106]105. The Internal Revenue Service shall issue a notice of confirmation of any address change relating to an employer making employment
      tax payments, and such notice shall be sent to both the employer's former and new address and an officer or employee of the
      Internal Revenue Service shall give special consideration to an offer-in-compromise from a taxpayer who has been the victim
      of fraud by a third party payroll tax preparer.[SEC. 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 2013â10â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 020â8413â0â8â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)
                  â1,004
                  â1,236
                  â1,044
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  3050
                  Unpaid obligations, end of year
                  234
                  89
                  158
               
               
                  
                  Uncollected payments:
               
               
                  3060
                  Uncollected pymts, Fed sources, brought forward, Oct 1
                  â5
                  â5
                  â5
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  3090
                  Uncollected pymts, Fed sources, end of year
                  â5
                  â5
                  â5
               
               
                  
                  Memorandum (non-add) entries:
               
               
                  3100
                  Obligated balance, start of year
                  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
                  â12
                  â19
                  â19
               
               
                  4121
                  Interest on Federal securities
                  â20
                  â19
                  â19
               
               
                  4123
                  Non-Federal sources
                  â609
                  â976
                  â1,043
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  4130
                  Offsets against gross budget authority and outlays (total)
                  â641
                  â1,014
                  â1,081
               
               
                  4170
                  Outlays, net (mandatory)
                  363
                  222
                  â37
               
               
                  4190
                  Outlays, net (total)
                  363
                  222
                  â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. 111â203), transferred
            to the OCC the responsibility for the supervision of Federal savings associations and rulemaking authority for all savings
            associations.
         
         The OCC supervises approximately 1,152 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 020â8413â0â8â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 020â8413â0â8â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 020â0550â0â1â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)
                  â429,568
                  â431,726
                  â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 020â0550â7â1â901
                  2014 actual
                  2015 est.
                  2016 est.
               
               
                  
                     
                  
               
               
                  
                  Obligations by program activity:
               
               
                  0001
                  Interest on Treasury Debt Securities
                  
                  â142
                  â352
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  0900
                  Total new obligations
                  
                  â142
                  â352
               
               
                  
                     
                  
               
               
                  
                  Budgetary resources:
               
               
                  
                  Budget authority:
               
               
                  
                  Appropriations, mandatory:
               
               
                  1200
                  Appropriation
                  
                  â142
                  â352
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  1260
                  Appropriations, mandatory (total)
                  
                  â142
                  â352
               
               
                  1930
                  Total budgetary resources available
                  
                  â142
                  â352
               
               
                  
                     
                  
               
               
                  
                  Change in obligated balance:
               
               
                  
                  Unpaid obligations:
               
               
                  3010
                  Obligations incurred, unexpired accounts
                  
                  â142
                  â352
               
               
                  4180
                  Budget authority, net (total)
                  
                  â142
                  â352
               
               
                  4190
                  Outlays, net (total)
                  
                  â142
                  â352
               
               
                  
                     
                  
               
            
         
      
         Interest on Treasury Debt Securities (gross)                                                                             
            
         
         (Legislative proposal, not subject to PAYGO)Program and Financing (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 020â0550â2â1â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 020â0550â4â1â901
                  2014 actual
                  2015 est.
                  2016 est.
               
               
                  
                     
                  
               
               
                  
                  Obligations by program activity:
               
               
                  0001
                  Interest on Treasury Debt Securities
                  
                  
                  â8
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  0900
                  Total new obligations
                  
                  
                  â8
               
               
                  
                     
                  
               
               
                  
                  Budgetary resources:
               
               
                  
                  Budget authority:
               
               
                  
                  Appropriations, mandatory:
               
               
                  1200
                  Appropriation
                  
                  
                  â8
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  1260
                  Appropriations, mandatory (total)
                  
                  
                  â8
               
               
                  1930
                  Total budgetary resources available
                  
                  
                  â8
               
               
                  
                     
                  
               
               
                  
                  Change in obligated balance:
               
               
                  
                  Unpaid obligations:
               
               
                  3010
                  Obligations incurred, unexpired accounts
                  
                  
                  â8
               
               
                  4180
                  Budget authority, net (total)
                  
                  
                  â8
               
               
                  4190
                  Outlays, net (total)
                  
                  
                  â8
               
               
                  
                     
                  
               
            
         
      
         Administrative ProvisionsâDepartment of the Treasury                                                                     
            
         
         Administrative Provisionsâ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 Officesâ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 Serviceâ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 includeâ
         (1) the obligations made during the previous quarter by object class, office, and activity;
         (2) the estimated obligations for the remainder of the fiscal year by object class, office, and activity;
         (3) the number of full-time equivalents within each office during the previous quarter;
         (4) the estimated number of full-time equivalents within each office for the remainder of the fiscal year; and
         (5) actions taken to achieve the goals, objectives, and performance measures of each office.
      
      (c) At the request of any such Committees specified in subsection (a), the Office of Financial Stability and the Office of Financial
         Research shall make officials available to testify on the contents of the reports required under subsection (a).
      SEC. [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 followsâ (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 followsâ  
      
         "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 byâ  (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 amendedâ  (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 followsâ 
      
          "(d) RISK-SHARE POOL.â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.â 
         
         
            "(1) IN GENERAL.â 
         
      
      
         "(A) QUALIFIED ISSUER.â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.â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.â 
      
      
         "(A) QUALIFIED ISSUER.âA qualified issuer shall pay the fee required under paragraph (1)(A) on an annual basis. 
      
      
         "(B) ELIGIBLE CDFI PARTICIPANT.â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.âFees collected by the Secretaryâ 
      
      
         "(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:
               
               
                  010â086400
                  Filing Fees, P.L. 109â171, Title X: Enacted/requested
                  61
                  65
                  65
               
               
                  010â108000
                  Fines, Penalties, and Forfeitures, Federal Coal Mine Health and Safety Laws: Enacted/requested
                  76
                  100
                  100
               
               
                  012â101000
                  Fines, Penalties, and Forfeitures, Agricultural Laws: Enacted/requested
                  4
                  4
                  4
               
               
                  020â015800
                  Transportation Fuels Tax: Enacted/requested
                  â3,509
                  â3,398
                  â1,015
               
               
                  020â309990
                  Refunds of Moneys Erroneously Received and Recovered (20X1807): Enacted/requested
                  â37
                  â42
                  â42
               
               
                  020â085000
                  Registration, Filing, and Transaction Fees: Enacted/requested
                  5
                  
                  
               
               
                  020â309500
                  Recovery from Leaking Underground Storage Tank Trust Fund for Refunds of Taxes, EPA: Enacted/requested
                  
                  6
                  6
               
               
                  020â309400
                  Recovery from Airport and Airway Trust Fund for Refunds of Taxes: Enacted/requested
                  16
                  17
                  19
               
               
                  020â241100
                  User Fees for IRS: Enacted/requested
                  30
                  30
                  30
               
               
                  020â105000
                  Fines, Penalties, and Forfeitures, Narcotic Prohibition and Alcohol Laws: Enacted/requested
                  12
                  82
                  82
               
               
                  020â086600
                  Transitional Reinsurance Contributions to the General Fund: Enacted/requested
                  
                  
                  2,000
               
               
                  020â109700
                  Penalties on Individuals Who Do not Have Health Coverage: Enacted/requested
                  
                  1,128
                  3,873
               
               
                  020â065000
                  Deposit of Earnings, Federal Reserve System: Enacted/requested
                  99,235
                  94,015
                  77,420
               
               
                  020â109700
                  Penalties on Individuals Who Do not Have Health Coverage: Legislative proposal, subject to PAYGO
                  
                  
                  â1
               
               
                  020â015300
                  Estate and Gift Taxes: Enacted/requested
                  19,300
                  19,738
                  21,340
               
               
                  020â011100
                  Corporation Income and Excess Profits Taxes: Enacted/requested
                  320,731
                  341,724
                  433,462
               
               
                  Legislative proposal, subject to PAYGO
                  
                  â36
                  38,846
               
               
                  021â103000
                  Fines, Penalties, and Forfeitures, Immigration and Labor Laws: Enacted/requested
                  158
                  176
                  176
               
               
                  034â104000
                  Fines, Penalties, and Forfeitures, Customs, Commerce, and Antitrust Laws: Enacted/requested
                  5,893
                  166
                  166
               
               
                  050â085015
                  Registration, Filing, and Transaction Fees, SEC: Enacted/requested
                  528
                  458
                  458
               
               
                  096â089100
                  Miscellaneous Fees for Regulatory and Judicial Services, not Otherwise Classified: Enacted/requested
                  883
                  10
                  10
               
               
                  096â106000
                  Forfeitures of Unclaimed Money and Property: Enacted/requested
                  10
                  24
                  24
               
               
                  220â109900
                  Fines, Penalties, and Forfeitures, not Otherwise Classified: Enacted/requested
                  4,314
                  3,635
                  3,635
               
               
                  345â086900
                  Fees for Legal and Judicial Services, not Otherwise Classified: Enacted/requested
                  55
                  59
                  59
               
               
                  901â015914
                  Tax on Indoor Tanning Services: Enacted/requested
                  92
                  95
                  99
               
               
                  901â015700
                  Telephone Excise Tax: Enacted/requested
                  611
                  586
                  526
               
               
                  901â015250
                  Other Federal Fund Excise Taxes: Enacted/requested
                  476
                  1,388
                  1,420
               
               
                  901â015915
                  Excise Tax on Medical Device Manufacturers: Enacted/requested
                  1,977
                  2,068
                  2,097
               
               
                  901â015600
                  Alcohol Excise Tax: Enacted/requested
                  9,815
                  9,589
                  10,030
               
               
                  901â015913
                  Fee on Health Insurance Providers: Enacted/requested
                  7,987
                  11,125
                  11,299
               
               
                  901â015500
                  Tobacco Excise Tax: Enacted/requested
                  15,562
                  15,257
                  15,067
               
               
                  901â031050
                  Other Federal Fund Customs Duties: Enacted/requested
                  22,122
                  24,666
                  26,643
               
               
                  901â011050
                  Individual Income Taxes: Enacted/requested
                  1,394,538
                  1,477,015
                  1,609,543
               
               
                  Legislative proposal, not subject to PAYGO
                  
                  
                  432
               
               
                  901â015700
                  Telephone Excise Tax: Legislative proposal, subject to PAYGO
                  
                  
                  â395
               
               
                  901â031050
                  Other Federal Fund Customs Duties: Legislative proposal, subject to PAYGO
                  
                  
                  â626
               
               
                  901â015250
                  Other Federal Fund Excise Taxes: Legislative proposal, subject to PAYGO
                  
                  
                  6
               
               
                  901â015500
                  Tobacco Excise Tax: Legislative proposal, subject to PAYGO
                  
                  
                  11,246
               
               
                  901â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:
               
               
                  020â267710
                  Community Development Financial Institutions Fund, Negative Subsidies: Enacted/requested
                  1
                  
                  
               
               
                  020â168200
                  Gain by Exchange on Foreign Currency Denominated Public Debt Securities: Enacted/requested
                  30
                  
                  
               
               
                  020â387500
                  Budget Clearing Account (suspense): Enacted/requested
                  40
                  
                  
               
               
                  020â279030
                  GSE Mortgage-Backed Securities Direct Loans, Downward Reestimates of Subsidies: Enacted/requested
                  73
                  
                  
               
               
                  020â276330
                  Community Development Financial Institutions Fund, Downward Re-estimate of Subsidies: Enacted/requested
                  8
                  2
                  
               
               
                  020â279230
                  Troubled Asset Relief Program, Downward Reestimates of Subsidies: Enacted/requested
                  8,238
                  1,525
                  
               
               
                  020â143500
                  General Fund Proprietary Interest Receipts, not Otherwise Classified: Enacted/requested
                  2
                  3
                  3
               
               
                  020â145000
                  Interest Payments from States, Cash Management Improvement: Enacted/requested
                  1
                  5
                  8
               
               
                  020â146320
                  Interest on Loans to International Monetary Fund: Enacted/requested
                  10
                  10
                  10
               
               
                  020â146310
                  Interest on Quota in International Monetary Fund: Enacted/requested
                  13
                  13
                  13
               
               
                  020â322000
                  All Other General Fund Proprietary Receipts: Enacted/requested
                  332
                  511
                  511
               
               
                  020â248500
                  GSE Fees Pursuant to P.L. 112â78 Sec. 401: Enacted/requested
                  1,921
                  2,436
                  2,739
               
               
                  020â289400
                  Proceeds, GSE Equity Related Transactions: Enacted/requested
                  72,472
                  23,352
                  19,812
               
               
                  058â149900
                  Interest Received from Credit Financing Accounts: Enacted/requested
                  36,470
                  54,439
                  59,120
               
               
                  072â129900
                  Gifts to the United States, not Otherwise Classified: Enacted/requested
                  17
                  7
                  7
               
               
                  086â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:
               
               
                  014â142700
                  Interest on Advances to Colorado River Dam Fund, Boulder Canyon Project: Enacted/requested
                  5
                  1
                  1
               
               
                  020â388500
                  Undistributed Intragovernmental Payments and Receivables from Cancelled Accounts: Enacted/requested
                  â26
                  
                  
               
               
                  020â320000
                  Receivables from Cancelled Accounts: Enacted/requested
                  1
                  
                  
               
               
                  020â310100
                  Recoveries from Federal Agencies for Settlement of Claims for Contract Disputes: Enacted/requested
                  21
                  
                  
               
               
                  020â150120
                  Interest on Loans and Repayable Advances to the Federal Unemployment Account: Enacted/requested
                  233
                  40
                  
               
               
                  020â136300
                  Interest on Loans for College Housing and Academic Facilities Loans, Education: Enacted/requested
                  3
                  3
                  2
               
               
                  020â133800
                  Interest on Loans to the Presidio: Enacted/requested
                  3
                  3
                  3
               
               
                  020â311200
                  Reimbursement from Federal Agencies for Payments Made As a Result of Discriminatory Conduct: Enacted/requested
                  12
                  14
                  12
               
               
                  020â141300
                  Interest on Loans to Temporary Corporate Credit Union Stabilization Fund, NCUA: Enacted/requested
                  6
                  14
                  39
               
               
                  020â141500
                  Interest on Loans to Federal Deposit Insurance Corporation: Enacted/requested
                  
                  7
                  33
               
               
                  020â140100
                  Interest on Loans to Commodity Credit Corporation: Enacted/requested
                  4
                  8
                  39
               
               
                  020â149700
                  Payment of Interest on Advances to the Railroad Retirement Board: Enacted/requested
                  105
                  103
                  110
               
               
                  020â150110
                  Interest on Loans or Advances to the Extended Unemployment Compensation Account: Enacted/requested
                  541
                  370
                  250
               
               
                  020â149500
                  Interest Payments on Repayable Advances to the Black Lung Disability Trust Fund: Enacted/requested
                  76
                  98
                  124
               
               
                  020â135100
                  Interest on Loans to BPA: Enacted/requested
                  483
                  332
                  316
               
               
                  020â143300
                  Interest on Loans to National Flood Insurance Fund, DHS: Enacted/requested
                  111
                  320
                  617
               
               
                  020â241600
                  Charges for Administrative Expenses of Social Security Act As Amended: Enacted/requested
                  766
                  755
                  779
               
               
                  020â141800
                  Interest on Loans to Federal Financing Bank: Enacted/requested
                  2,994
                  1,717
                  1,926
               
               
                  020â113000
                  Unclaimed Assets Recovery Account: Legislative proposal, subject to PAYGO
                  
                  
                  3
               
               
                  073â142800
                  Interest on Advances to Small Business Administration: Enacted/requested
                  1
                  1
                  1
               
               
                  089â142400
                  Interest on Investment, Colorado River Projects: Enacted/requested
                  
                  8
                  8
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  General Fund Intragovernmental payments
                  5,339
                  3,794
                  4,263
               
               
                  
                     
                  
               
            
         
      
      
         
      
         TITLE VIâ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 requestâ
      (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 applyâ
         (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 toâ
         (A) the Judicial Officers' Retirement Fund (28 U.S.C. 377(o));
         (B) the Judicial Survivors' Annuities Fund (28 U.S.C. 376(c)); and
         (C) the United States Court of Federal Claims Judges' Retirement Fund (28 U.S.C. 178(l)).
      
      (3) Payment of Government contributionsâ
         (A) with respect to the health benefits of retired employees, as authorized by chapter 89 of title 5, United States Code, and
            the Retired Federal Employees Health Benefits Act (74 Stat. 849); and
         
         (B) with respect to the life insurance benefits for employees retiring after December 31, 1989 (5 U.S.C. ch. 87).
      
      (4) Payment to finance the unfunded liability of new and increased annuity benefits under the Civil Service Retirement and Disability
         Fund (5 U.S.C. 8348).
      
      (5) Payment of annuities authorized to be paid from the Civil Service Retirement and Disability Fund by statutory provisions other
         than subchapter III of chapter 83 or chapter 84 of title 5, United States Code.
      
      (b) Nothing in this section may be construed to exempt any amount appropriated by this section from any otherwise applicable limitation
         on the use of funds contained in this Act.
      SEC. [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 107â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 105â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 Memorandumâ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 111â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 amendedâ
      (1) in subsection (b)â
         (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.âThe term 'covered depository institution' meansâ
               "(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)â
         (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.â
            "(1) In general.â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.âHedging and other similar risk mitigating activities directly related to the covered depository institution's activities.
            "(B) Non-structured finance swap activities.âActing as a swaps entity for swaps or security-based swaps other than a structured finance swap.
            "(C) Certain structured finance swap activities.âActing as a swaps entity for swaps or security-based swaps that are structured finance swaps, ifâ
            "(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.âFor purposes of this subsection:
            "(A) Structured finance swap.â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.â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)â
         (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 amendedâ (1)   in subsection (b)â (A)   in the matter preceding paragraph (1), by striking "The filing fees" and inserting "Subject to subsection (c), the filing
                  fees"; 
         (B)   in paragraph (1), by striking "$45,000" and inserting "$70,000"; 
         (C)   in paragraph (2)â (i)   by striking "$125,000" and inserting "$190,000"; and 
            (ii)   by striking "and" at the end; 
         
         (D)   in paragraph (3)â (i)   by striking "$280,000" and inserting "$425,000"; and 
            (ii)   by striking the period at the end and inserting 'but less than $1,000,000,000 (as so adjusted and published); and"; 
         
         (E)   by adding at the end the following:  "(4) $565,000 if the aggregate total amount determined under section 7A(a)(2) of the Clayton Act (15 U.S.C. 18a(a)(2)) is
                     not less than $1,000,000,000 (as so adjusted and published)"; and
         
      
      (2)   by adding at the end the following: "(c) For fiscal year 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 Commissionâ
      
      
         "(1) shall round any increase in a filing fee under this subsection to the nearest $5,000;
         
            "(2) shall not increase filing fees under this subsection if the increase in the gross national product is less than 1 percent;
                     and
         
         
            "(3) shall not decrease filing fees under this subsection.".
         
      
      (b)   This section shall take effect on October 1, 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 Commissionâ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 Actsâ
      
      
          "(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 amendedâ (a)  in its title, to read as follows: "(g) Filing of designations, statements, and reports with the Commission"; and 
      (b)  in its text, to read as follows: "All designations, statements, and reports required to be filed under this Act shall be filed
               with the Commission.".  (Financial Services and General Government Appropriations Act, 2015.)